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Journal articles on the topic 'Internal control system'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Munira, Hijratil, Yusri Hazmi, Zuhratul Dinda Ramadhani, and Cut Yulia Syahira. "Internal Control System." Es Accounting And Finance 2, no. 03 (2024): 166–71. http://dx.doi.org/10.58812/esaf.v2i03.295.

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This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods

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2

Hanim Fadzil, Faudziah, Hasnah Haron, and Muhamad Jantan. "Internal auditing practices and internal control system." Managerial Auditing Journal 20, no. 8 (2005): 844–66. http://dx.doi.org/10.1108/02686900510619683.

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3

서지민 and Junesun Choi. "A Study on the Internal Control System - Focused on financial institution's internal control system -." SungKyunKwan Law Review 22, no. 3 (2010): 847–70. http://dx.doi.org/10.17008/skklr.2010.22.3.029.

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4

McNamee, Daniel, and Daniel M. Wolpert. "Internal Models in Biological Control." Annual Review of Control, Robotics, and Autonomous Systems 2, no. 1 (2019): 339–64. http://dx.doi.org/10.1146/annurev-control-060117-105206.

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Rationality principles such as optimal feedback control and Bayesian inference underpin a probabilistic framework that has accounted for a range of empirical phenomena in biological sensorimotor control. To facilitate the optimization of flexible and robust behaviors consistent with these theories, the ability to construct internal models of the motor system and environmental dynamics can be crucial. In the context of this theoretic formalism, we review the computational roles played by such internal models and the neural and behavioral evidence for their implementation in the brain.

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5

Al-Hasnawi, Haider, and Nawal Abbas Abdel. "THE IMPACT OF USING INTERNAL CONTROL UNDER THE ELECTRONIC OPERATING SYSTEM." International journal of business and management sciences 04, no. 05 (2024): 119–40. http://dx.doi.org/10.55640/ijbms-04-05-11.

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Internal control tools constitute one of the modern frameworks approved by the Committee of Sponsoring Organizations (COSO). "And the one which takes into account setting the objectives first, then estimating the possibility of those objectives being exposed to threats, then internal control procedures are designed that reduce the risks, and at the same time provide reasonable guarantees for achieving the organization's objectives and introducing all modern developments into the system. The contemporary trend of internal control focuses on the integration between managing the risks to which th

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6

Quoc Thinh, Tran, Ly Hoang Anh, and Nguyen Khanh Tuan. "The effectiveness of the internal control system in Vietnamese credit institutions." Banks and Bank Systems 15, no. 4 (2020): 26–35. http://dx.doi.org/10.21511/bbs.15(4).2020.03.

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In the context of global economic integration, there are many opportunities for promoting economic development, but there are also challenges of complexity and risk in business activities. This always raises many questions that need to be resolved for credit institutions. The internal control system of credit institutions has become increasingly important for the sustainable development of the national financial system. The purpose of the paper is to evaluate the effectiveness of the internal control system in the practical application of Vietnamese credit institutions. Descriptive statistics

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ANDREI, Florin. "Internal Control system: Cost of Risk vs. Risk Management. Case study: Romanian Banking System." Logos Universality Mentality Education Novelty. Section: SOCIAL SCIENCES 04, no. 01 (2015): 133–43. http://dx.doi.org/10.18662/lumenss.2015.0401.12.

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8

KOSUGE, Kazuhiro, Katsuhisa FURUTA, and Tatsuaki YOKOYAMA. "Virtual Internal Model Following Control System." Transactions of the Society of Instrument and Control Engineers 24, no. 1 (1988): 55–62. http://dx.doi.org/10.9746/sicetr1965.24.55.

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9

김강수. "Internal control system and compliance officer." CHUNG_ANG LAW REVIEW 13, no. 2 (2011): 285–318. http://dx.doi.org/10.21759/caulaw.2011.13.2.285.

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10

Вайкок, М. А. "Development of the internal control system." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1450–53. http://dx.doi.org/10.34925/eip.2021.126.01.286.

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В статье обобщены и систематизированы механизмы взаимодействия внутреннего контроля, внутреннего аудита и финансового анализа на коммерческом предприятии. Отмечено, что связь между внутренним контролем и финансовым анализом детерминирована тем, что последний оперирует консолидированными данными первого: грамотный, отвечающий всем требованиям внутренний аудит -основа выработки решений в разрезе финансового менеджмента. Рассмотрено содержание классификации МСА, носящей тематический и предметный характер, что позволяет трактовать данный подход в качестве одного из стандартов контроля, практики си

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11

КОЗЛОВА, Т. В., Н. А. КОЗЛОВА, and И. М. КУЗНЕЦОВА. "INTERNAL CONTROL SYSTEM IN MANAGEMENT REPORTING." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 975–78. http://dx.doi.org/10.34925/eip.2023.156.7.171.

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В статье представлены результаты научного исследования, направленного на создание и поддержание системы внутреннего контроля управленческого учета, в том числе предлагается и описывается использование мониторинга управленческого отчета, цель и объекты этого мониторинга, а также характеристики информации, содержащейся в управленческом отчете и подлежащей мониторингу. The article presents the results of a scientific study aimed at creating and maintaining an internal control system of management accounting, including the proposed and described use of management report monitoring, the purpose and

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12

Sari, Indah Permata. "INTERNAL CONTROL IN SALES ACCOUNTING SYSTEM." Inovasi 9, no. 2 (2022): 74. http://dx.doi.org/10.32493/inovasi.v9i2.p74-80.26380.

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The importance of internal control in sales recording activities has become a business necessity. Therefore, building an accounting system is a necessity that companies need to build adequate recording facilities, so that company finances are under control. In addition, the internal control system in sales can assist companies in making decisions for business development and improvements. This study aims to describe how the implementation of the company's internal control relates to sales through the accounting system. This study used a qualitative approach with descriptive analysis. The resea

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13

Zholayeva, M. A., K. Z. Saduakasov, Z. U. Urazbayeva, and M. A. Serikova. "Nonlinear Internal Control System in Business." Economics: the strategy and practice 19, no. 1 (2024): 104–15. http://dx.doi.org/10.51176/1997-9967-2024-1-104-115.

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The purpose of the written study is to study the relationship between the qualifications of the CFO and the nonlinear system of the firm’s internal control system. We used three indicators of the competence of the CFO: financial education, accounting, seniority, and education. Using the model of Kazakhstan companies registered on the stock exchange in 2023. In the methodology of the internal control system, in which stimuli cause a reverse response, the internal control system should be recognized as a nonlinear approach that can have a high impact if it has little impact. The results of this

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Busheva, А. Yu, E. V. Gudozhnikova, and O. V. Yeliseyeva. "ORGANIZATION OF THE INTERNAL CONTROL SYSTEM." Вестник Алтайской академии экономики и права 1, no. 3 2024 (2024): 22–31. http://dx.doi.org/10.17513/vaael.3280.

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15

Salsabila, Zahra El, Vicky Dzaky Cahaya Putra, Asokan Vasudevan, Tania Adialita, and Dhirawit Pinyonatthagarn. "Sustainable receivables internal control system analysis." Multidisciplinary Science Journal 7, no. 7 (2025): 2025217. https://doi.org/10.31893/multiscience.2025217.

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This study aims to analyze the application of the internal receivables control system and the obstacles faced in its implementation by the 'Karya Lisna' Employee Cooperative PT. PLN (Persero) West Java Distribution Main Unit. A qualitative method with a descriptive approach was used. Primary and secondary data sources were utilized, involving nine informants from the employees of the Lisna Works Cooperative. Data collection methods included interviews, observation, documentation, and literature studies. Data analysis involved data collection, reduction, presentation, inference, and verificatio

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16

Yurii Kiiko. "INTERNAL CONTROL SYSTEM: STRUCTURE, SELF-DEVELOPMENT AND SELF-CONTROL." European Cooperation 8, no. 39 (2018): 15–22. http://dx.doi.org/10.32070/ec.v8i39.33.

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Without a coordinated, limited control risk resources cannot be effectively used, and significant risks cannot be identified and properly managed. Internal control is clearly structured and has a vertical hierarchy. The system of internal control consists of three levels and each of them inherent function of improvement of the previous one. The lowest level of control is the control of managers departments as well as primary control during operations with production department. The second level of internal control is the specialized control departments, such as: financial control, security, co

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17

Nazarova, Karina, Mariia Nezhyva, Konstantin Neviadomski, Polina Kyrushko, and Nadiia Bondar. "Questionnaire as a Tool for Assessment of Interanal Control System against Coso Internal Control – Integrated Framework." International Journal of Scientific Research and Management 9, no. 11 (2021): 2569–76. http://dx.doi.org/10.18535/ijsrm/v9i11.em06.

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The article deals with the scientific and practical aspects of the transparency of internal control. The urgency of the topic of this article is caused by the need for analysis and the search for a mechanism for assessing the effectiveness of conducting internal control at the enterprise. The article examines the imperatives of internal control, as well as substantiates the main conceptual foundations of the organization of internal control. The article proposes an approach to assessment of enterprise internal control system against the COSO – Internal Control – Integrated Framework.

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18

Shin, Chun Woo, eung Je Jo, and Yu Geun Jo. "The Effect of Internal Control on the Internal Accounting Control System using ERP." Journal of Finance and Accounting Information 17, no. 2 (2017): 1–28. http://dx.doi.org/10.29189/kaiajfai.17.2.1.

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19

Firdauzi, Indrawan, Agus Arifin, Muhammad Farid Alfarisy, et al. "How government internal control system supporting regional development goals: Empirical evidence from internal control system in Indonesia." Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah 9, no. 1 (2024): 94. http://dx.doi.org/10.24235/jm.v9i1.17064.

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20

BOCHAROVA, N., and I. FEDOTOVA. "IMPROVING THE INTERNAL CONTROL SYSTEM AT MTE." Economics of the transport complex, no. 40 (November 29, 2022): 132. http://dx.doi.org/10.30977/etk.2225-2304.2022.40.132.

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The process of enterprise management is considered from the standpoint of the implementation of the control function through the main functions: planning, organization, stimulation and regulation. The content of the concept of control as a management activity, a management function, a set of procedures and as a system is analyzed. Under control, it is proposed to understand the main function of management, whose implementation is necessary for the formation of a system for processing information obtained by monitoring, regulating and displaying real facts and results of the enterprise function

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21

Gavrylychenko, I. "EVOLUTION OF THE INTERNAL CONTROL SYSTEM: FROM INTERNAL AUDIT TO CONTROL OVER SUSTAINABILITY REPORTING." Municipal economy of cities 7, no. 188 (2024): 15–21. https://doi.org/10.33042/2522-1809-2024-2-183-15-21.

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The concept of internal control is not new, today the internal control system is an important mechanism that allows organizations to achieve their objectives, increase productivity and maintain reputation. The article is aimed at deepening the existing studies of the stages of formation and development of the internal control system, as well as determining the modern prerequisites for its further development. The article studies the evolution of the development of the internal control system, highlights eleven important stages of the internal control system evolution. Each stage of development

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22

Dita Andhini Setiyowati, Dwi Anggarani, and Endah Puspitosarie. "Implementastion of Internal Inventory Merchandise Control System." Journal of Management Research and Studies 1, no. 2 (2023): 283–96. http://dx.doi.org/10.61665/jmrs.v1i2.45.

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Internal control is a security measure to prevent damage, theft or other irregularities. The formulation of the problem in this research is "How is the implementation of the internal control system for merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch.” The purpose of this research is to find out how the internal control system for merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch. This type of research is descriptive research. The data analysis method used in this research is qualitative analysis. Results of research into PT's internal invento

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23

Shala, MSc Mervete. "Internal budget control." ILIRIA International Review 1, no. 1 (2011): 89. http://dx.doi.org/10.21113/iir.v1i1.201.

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Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties

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24

Fourie, Houdini, and Christo Ackermann. "The impact of COSO control components on internal control effectiveness: An internal audit perspective." Journal of Economic and Financial Sciences 6, no. 2 (2013): 495–518. http://dx.doi.org/10.4102/jef.v6i2.272.

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Boards of directors have the ultimate responsibility for governance – including internal control – in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a key role in independently evaluating these controls, acting as agents on behalf of the board of directors in order to mitigate the possibility of management not acting in the best interest of the organization, leaving gaps in the internal control system, and, in some instances, doing so in order to enable unlawful personal gain. The Committee of Sponso

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Atabayeva, Z. A. "INTERNAL CONTROL AS ONE OF THE FUNCTIONS OF ENTERPRISE MANAGEMENT." International Journal of Advance Scientific Research 03, no. 06 (2022): 15–21. http://dx.doi.org/10.37547/ijasr-02-06-03.

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The article considers the requirements for the organization of control, which allows to significantly increase the level of management of economic objects, special attention is paid to the issues of internal control, as the most important function of the management system, as one of the conditions for the effective functioning of economic entities. It is noted that in modern conditions, internal control is becoming one of the most important elements of effective enterprise management, and the financial result of the organization's activities directly depends on a properly organized management

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26

Riyanto, Didik, Puja Oktavia, and Jefriyanto Jefriyanto. "Internal Control System Analysis of Cash Flow." Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK) 2, no. 1 (2022): 80–100. http://dx.doi.org/10.56870/ambitek.v2i1.35.

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This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using obse

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Anthony O, Odita, Daniels Christopher, Obire Jennifer, and Eneh Chinedu. "Administrative internal control system and performance effect." Linguistics and Culture Review 6 (December 16, 2021): 169–93. http://dx.doi.org/10.21744/lingcure.v6ns1.1997.

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The study focused on effect of admin internal control on performance in telecommunications industry in South South and South East Nigeria. The study employed a descriptive survey research design. Instrument adopted for the study is a structured questionnaire based on simple random sampling method. In addition, interview was also employed to serve as a compliment for the questionnaire. Reliability of the research instrument was tested using the Cronbach Alpha method which revealed that the instrument is reliable. The result of Durbin Watson revealed that the data is free from autocorrelation. D

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Babkina, O. M. "Digital technologies of the internal control system." Корпоративное управление и инновационное развитие экономики Севера 1, no. 3 (2021): 263–71. http://dx.doi.org/10.34130/2070-4992-2021-1-3-263.

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ПЕРОВА, А. Е. "THE BANK'S INTERNAL CONTROL AND SUPERVISION SYSTEM." Экономика и предпринимательство, no. 9(158) (November 18, 2023): 962–67. http://dx.doi.org/10.34925/eip.2023.158.09.184.

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Внутренний банковский контроль и надзор обеспечивает сохранность активов, качество учета и достоверность отчетности, выявление резервов, охватывает все сферы организационной деятельности и направлен на эффективное управление Банком. Создание Банком системы внутреннего контроля и надзора является актуальной задачей, от решения которой в значительной степени зависит потенциал стабильного развития банковской системы РФ и каждой кредитной организации в отдельности. Internal banking control and supervision ensures the safety of assets, the quality of accounting and reliability of reporting, identif

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КОЗЛОВА, Т. В., Е. С. ЗАМБРЖИЦКАЯ, and Л. М. ВОТЧЕЛЬ. "EFFECTIVE ORGANIZATION OF THE INTERNAL CONTROL SYSTEM." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 956–59. http://dx.doi.org/10.34925/eip.2023.156.7.167.

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В статье представлены результаты исследования функционирования системы внутреннего контроля организации, предложены и охарактеризованы этапы организации свк: обзорная проверка, девелопмент, интеграция и сервис свк, дана характеристика дизайна свк, предложены принципы построения свк. The article presents the results of a study of the functioning of the internal control system of the organization, suggests and characterizes the stages of the organization of the ICS: review, development, integration and service of the ICS, characterizes the design of the ICS, suggests the principles of the constr

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31

Wardiwiyono, Sartini. "Internal control system for Islamic micro financing." International Journal of Islamic and Middle Eastern Finance and Management 5, no. 4 (2012): 340–52. http://dx.doi.org/10.1108/17538391211282836.

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32

Economou, Constantin G., Manfred Morari, and Bernhard O. Palsson. "Internal Model Control: extension to nonlinear system." Industrial & Engineering Chemistry Process Design and Development 25, no. 2 (1986): 403–11. http://dx.doi.org/10.1021/i200033a010.

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33

Rawlings, Kelly R. "4781165 Internal combustion engine pollutant control system." Atmospheric Environment (1967) 23, no. 10 (1989): ii. http://dx.doi.org/10.1016/0004-6981(89)90213-8.

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Rawlings, Kelly R. "4711222 Internal combustion engine pollutant control system." Atmospheric Environment (1967) 22, no. 6 (1988): I—II. http://dx.doi.org/10.1016/0004-6981(88)90371-x.

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35

Shahzad, Mohammad, Mohammed Raziuddin, and Mohammed Naheed. "Internal Synchronization Using Adaptive Control." Computational and Mathematical Methods 2022 (September 9, 2022): 1–13. http://dx.doi.org/10.1155/2022/2089151.

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This paper mainly deals on the issue of a chaotic synchronization of a master and slave systems. It is generally the requirement of the synchronization that someone needs at least one to one master and slave systems. In the current study, the authors introduce the concept of a synchronization in which there is no need of slave/response system externally. Furthermore, the synchronization has been demonstrated here within a system among the subsystems of different orders. In addition, adaptive control is chosen for the synchronization among various combinations in multiswitching manner. For demo

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Udesiani, Tatia. "CONTROL OF QUALITY AS AN IMPORTANT TOOL FOR DEVELOPMENT OF INTERNAL CONTROL." Gulustan-Black Sea Scientific Journal of Academic Research 48, no. 05 (2019): 5–7. http://dx.doi.org/10.36962/gbssjar05.

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Development of internal controls is a highly important issue for the organization, especially for public institutions, because internal control system creates mechanism to effectively utilize human, financial and time resources. Public institutions are characterized by various risks, such as: uneconomic and unreasonable spending of budget funds, corruption, fraud and so on. In order to reduce these and other risks, it is important that organizations have an effective system of internal control. The internal control system in the public sector is regulatedby the relevant legislation and standar

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Živanović, Vlada, Milija Bogavac, and Milanka Bogavac. "INTERNAL CONTROL (AUDIT) – A FACTOR OF CORRECT FINANCIAL AND ACCOUNTING SYSTEM MANAGEMENT." FBIM Transactions 10, no. 1 (2022): 95–101. http://dx.doi.org/10.12709/fbim.10.10.01.10.

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Internal control is the subject of observation of various stakeholders, not only external auditors but also the board of directors, shareholders, as well as the state in the entities where it directly or indirectly performs control. Internal control is significant for the proper management of the financial and accounting system of the organization. Also, it is a vital link in the overall business and production system. Therefore, it is one of the most authoritative studies from which the definition of the term "internal control" arose. According to this definition, internal control is a proces

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38

Aswar, Khoirul, Jumansyah Jumansyah, Sri Mulyani, and Mahendro Sumardjo. "Moderating effect of internal control system to determinants influencing the financial statement disclosure." Investment Management and Financial Innovations 18, no. 3 (2021): 104–12. http://dx.doi.org/10.21511/imfi.18(3).2021.10.

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This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does no

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Peter I, Ogbebor, Cole Abimbola A, and Akinyemi Akindimeji. "Internal Control System and Return on Assets of Manufacturing Companies Listed in Nigeria." International Journal of Science and Research (IJSR) 10, no. 7 (2021): 1485–97. https://doi.org/10.21275/sr21723080816.

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40

YİLMAZ, Uğur. "Independent Supervision In Terms of Internal Control System and Internal Supervi." Journal of International Management Research 2, no. 3 (2016): 279. http://dx.doi.org/10.21316/inmarjournal.60.

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Church, Bryan K., and Arnold Schneider. "Internal Auditor Involvement In Internal Control System Design? Is Objectivity Impaired?" Journal of Applied Business Research (JABR) 8, no. 4 (2011): 15. http://dx.doi.org/10.19030/jabr.v8i4.6120.

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Research in behavioral decision making suggests that internal auditors who are involved in the design of a particular internal control system may be reluctant to find fault with the system, and in turn, their objectivity may be impaired. The purpose of our study was to test this assertion. We found, contrary to the assertion, that internal auditors who participated in the design of a particular system were able to maintain their objectivity.

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Сулейманова, Д. А., and А. В. Клычев. "Internal audit in the internal control system of a commercial organization." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 674–77. http://dx.doi.org/10.34925/eip.2021.128.3.133.

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Роль внутреннего аудита в оценке управления рисками весьма широка, поскольку все, начиная от работы отделов до заседаний Совета директоров, вовлечены во внутренний контроль. Работа внутреннего аудитора включает в себя оценку тонуса и культуры управления рисками организации на одном уровне до оценки и представления отчетности об эффективности реализации политики управления на другом. В конечном итоге, по результатам внутренних аудитов имеющиеся недостатки могут быть устранены и исправлены до внешних аудитов. The role of internal audit in assessing risk management is very broad, since everything

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Yurniwati and Afdhal Rizaldi. "Control Environment Analysis at Government Internal Control System: Indonesia Case." Procedia - Social and Behavioral Sciences 211 (November 2015): 844–50. http://dx.doi.org/10.1016/j.sbspro.2015.11.111.

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Koo, Ja Eun, and Eun Sun Ki. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating." Sustainability 12, no. 20 (2020): 8645. http://dx.doi.org/10.3390/su12208645.

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Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance with applicable laws and regulations. However, no matter how well an internal control system is designed, internal control quality deteriorates if internal control (IC) personnel do not understand the firm’s business or lack accounting experience. This study first explores the relationship between ESG ratings and inter

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Vu, Thi Hai, Quang Trung Tran, and Thi Mai Linh Bui. "Internal Control System in Cooperatives: A Systematic Review." Vietnam Journal of Agricultural Sciences 7, no. 4 (2024): 2327–41. https://doi.org/10.31817/vjas.2024.7.4.07.

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Internal control plays an essential role in improving the efficiency of resources and ensuring the achievement of organizational goals. This study aimed to systematically synthesize articles published in Vietnam and abroad on the topic of “internal control” and “internal control system” in cooperatives during the period of 2012-2023. The conceptual framework of internal control, research methods, and main results of publications were summarized. The findings showed that empirical studies on internal control have frequently been conducted in financial and credit organizations, however, there ar

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Tsypkin, Ya Z. "Robust Internal Model Control." Journal of Dynamic Systems, Measurement, and Control 115, no. 2B (1993): 419–25. http://dx.doi.org/10.1115/1.2899082.

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This paper discusses the method of control systems design for dynamic plants under bounded uncertainty. The structure of these systems coincides with the structure of systems with an internal model. But the choice of an internal model and a controller depends on the demand of the bounded decrease of system sensitivity to the change of plant characteristics and external action and on the demand of modal control. The absorption principle is used for the synthesis of a controller of such robust modal control systems. The realization conditions of robust systems of modal control are stated.

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Lakis, Vaclovas, and Lukas Giriūnas. "THE CONCEPT OF INTERNAL CONTROL SYSTEM: THEORETICAL ASPECT." Ekonomika 91, no. 2 (2012): 142–52. http://dx.doi.org/10.15388/ekon.2012.0.890.

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Analysis of the concept of internal control system is an important subject that involves the analysis of the latest scientific results, and on its basis to perform an updated analysis of the concept of internal control system which meets the modern business conditions and tendencies. Such an assumption has been made upon exploring famous scientists’ concepts of internal control system, in which the basic values needed for internal control system: (honesty, trust, respect, openness, skills, courage, economy, initiative, etc.) were not included. Only a modern concept of internal control might en

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Ovchinnikova, Ol'ga, and Marina Grebneva. "Methodology for Evaluating the Enterprise's Internal Control System." Auditor 6, no. 5 (2020): 3–7. http://dx.doi.org/10.12737/1998-0701-2020-3-7.

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The article discusses the goal of building an effective system of internal control, elements of the internal control system are structured, the list of sources of information base for the functioning of the internal control system is detailed, methods of quality assessment of the internal control system are selected, the stages of evaluation of the effectiveness of the internal control system of the enterprise are formulated.

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Gubachev, N. N. "Some aspects of the development of the internal control system at the enterprise." Scientific notes of the Russian academy of entrepreneurship 23, no. 1 (2024): 43–47. http://dx.doi.org/10.24182/2073-6258-2024-23-1-43-47.

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The Company establishes internal control as a measure to counteract violations and a tool to protect the interests of the company. Internal controls are procedures implemented by a company to prevent fraud, increase accountability, and ensure the integrity of financial data. Internal controls are unique to each company and are designed according to the size and structure of the company. Effective internal control is aimed at achieving the company’s goals and protecting the company’s interests. Internal control not only eliminates risks for the company, but also reduces unnecessary costs or eff

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Hao, Su Li, and Zhong Xin Ding. "Design of Internal Control Risk Management System of Coal Mining Enterprises Based on Systems Engineering." Advanced Materials Research 424-425 (January 2012): 890–93. http://dx.doi.org/10.4028/www.scientific.net/amr.424-425.890.

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Coal mining enterprises internal control risk management is a complicated system problem. The paper researched the internal control risk management system of coal mining enterprises by applying the system engineering theory and risk management method. And then the internal control risk management system has been established from internal control risk management process, risk management circle and risk management method. Furthermore, the every subarchitecture and the internal relation have been analyzed. Finally, from the business process of coal mining enterprises, the implementing scheme of i

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