Журнал «Современная Наука»

Russian (CIS)English (United Kingdom)
 MOSCOW +7(495)-142-86-81

Evolution of control and its role in modern condition

Turischeva Tatyana Borisovna  (candidate of economic sciences, associate professor, FGBOU VO «Financial University under the Government of the Russian Federation»)

The issues of the evolution of control and its relationship with accounting are of current importance for setting the system of internal control and forming the Internal Control Service (JMC) at enterprises, organizations and institutions. In this article, with the help of the necessary methodological tools, the problems of the evolution of the control and its role in modern conditions are investigated and analyzed. It is concluded that the evolution of control goes through five stages, at which its progressive development takes place and the relationship between accounting and control changes

Keywords:Control, internal control system (JMC), internal control service, control stages, accounting.
 

Read the full article …

Citation link:
Turischeva T. B. Evolution of control and its role in modern condition // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2017. -№09. -С. 38-41
LEGAL INFORMATION:
Reproduction of materials is permitted only for non-commercial purposes with reference to the original publication. Protected by the laws of the Russian Federation. Any violations of the law are prosecuted.
© ООО "Научные технологии"