Practical approaches to assessment of the reliability of the internal control system of accounts and accounts under the conditions of ensuring the achievement of the strategic targets

Tarasova Tatyana Mikhailovna

The article discusses the concept of internal control of an organization as a separate type of practical activity and shows how the system works in practice. The purpose of this article is to analyze the internal control system (ICS) of receivables and payables. The objective of the article is to develop additions and improve the existing ICS at Russian Railways. Method or methodology of work: The material of the article is presented with a focus on the risk-oriented model of internal control, since the unstable economic situation in the country and in the world directly affects both the organization's ICS and its accounting system. Results A set of issues for the development of the theory and methodology of internal control of business processes at Russian Railways enterprises was presented, and additions to the methodological tools were developed, which ensure continuous and systematic work of the ICS. Scope of the results: This material can be used not only within the framework of transport enterprises, but also with some changes for the necessary structures, can be used by organizations of other industries in charge of, for example, cargo transportation, logistics, construction work.

Keywords:reliability assessment, accounts payable, internal control, internal audit, internal control system