Ключевые слова: внутренний контроль, система внутреннего контроля, управление рисками, регламенты системы внутренне-
го контроля, учетная политика, интеллектуальные ресурсы.
ORGANIZATION OF INTERNAL CONTROL AND RISK MANAGEMENT
SYSTEM IN HIGHER EDUCATION INSTITUTIONS
Lyudmila V. Kashirskaya,
Head of the National Security Department,
Doctor of Economics, Professor
Astrakhan State University (414056, Astrakhan, ul. Tatischeva, d. 20a);
Aleksey A. Sitnov,
Professor of Accounting, Analysis and Audit,
Doctor of Economic Sciences
Financial University under the Government of the Russian Federation (125993, Moscow, Leningradsky prosp., d. 49);
Kristina O. Shamasheva,
Master student of the Department of State Municipal Administration, Accounting and Audit
Astrakhan State University (414056, Astrakhan, ul. Tatischeva, d. 20a)
Abstract. The article reveals the special relevance in the activities of higher educational institutions of the formation of a modern system
of internal control and risk management system arising in the course of their activities. The authors offered their point of view and ways to
develop the methodology and tools for creating a system of internal control and risk management of higher education institutions. As a result
of the study, the authors identified their proposals for the practical implementation of this problem.
Keywords: internal control, internal control system, risk management, the regulations of the internal control system, accounting policy,
intellectual resources.
Citation-индекс в электронной библиотеке НИИОН
Для цитирования: Каширская Л.В., Ситнов А.А., Шамашева К.О. Организация системы внутреннего контроля и управления рисками
в высших учебных заведениях. Вестник экономической безопасности. 2019;(1):215-26.
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