Panteleev V. Conception of internal control of activity of enterprises: methodology, organization, development

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0509U000404

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

23-06-2009

Specialized Academic Board

Д26.870.01

Essay

consists in development construction the conception internal control activity of enterprises unfinancial the sector of Ukraine on the basis of complex decision related to it methodological and organizational problems of development in control Object of research: risks which operating internal control checking of enterprises system unfinancial the sector a national economy of Ukraine that development the conception internal control of activity of enterprises Subject of research: theoretical, methodological, methodical, organizational principles the internal control of enterprises of unfinancial sector of economy. Methods of research: bibliographic method, scientific abstracting, dialectical method, approach of the systems, synthesis, method of classification, statistical method, approach of the systems, historical method, method of analysis, design, supervision and generalization, description and comparison Scientific novelty lays in a ground the methodological and organizational positions and forming the conception internal control of activity the enterprises unfinancial sector of economy. Extent of implementation: research results passedon dissertation research the subjects organization of internal control of activity control of small business of industrial direction entities is offered, organizationally methodical model of internal control of self-finance of enterprise created subsoil for introduction of them in a development at the level of subjects of economic activity and educational establishments process: a certificate is about practical introduction of indexes of efficiency of internal control of activity of the National center of account and audit (certificate № 33 from 29.04.2009) certificate about application in activity of VGPO «Guild of professional internal public accountants of Ukraine» (from 27.04.2009 №12); certificate of AF «Stavr» (certificate № 46 from 17.04.2009); certificate of joint-stock COMPANY «NKMZ» the balanced system of indexes (certificate № 4/001.3 from 19.05.2009). Workings are contained in the published train aids the «Financial reporting» (made to order Department of education and science for higher educational establishments, letter from 18.11.2004 № 14/18.2-2448), «Audit» (made to order Department of education and science for higher educational establishments, letter from 24.01.2009 № 1.4/18-A), «Internal control the activity of enterprise» (made to order Department of education and science for higher educational establishments, letter from 11.10.2006 № 1.4/18-A-878), «Vnu-trishniy audit» (made to order Department of education and science for higher educational establishments, letter from 29.03.2006 № 14/18.2 - 801

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