В статье рассмотрены важные в современных экономических условиях вопросы организации внутреннего контроля на корпоративном уровне. На основе исследования и...

Internal control represents the totality of policies and procedures adopted by management, which contribute: to the fulfilment of managerial objectives, to the prevention and detection of frauds or errors, to the accuracy and exhaustiveness of accounting entries, as well as to the preparation in...