What indicators evaluate the effectiveness of internal control of the enterprise. How to evaluate the effectiveness of the internal control system. The corporate values ​​of the organization are its highest values, which reflect the mission and vision of the enterprise and

R.A. Neustroev, I.O. FEDOROV, S.V. VASILYEV

FORMATION AND EVALUATION OF THE EFFICIENCY OF THE FUNCTIONING OF THE INTERNAL CONTROL SYSTEM

Key words: efficiency, analysis, audit, control.

The problems of forming and evaluating the effectiveness of the functioning of the system internal control, differences between checking the internal controller and the internal auditor.

R.A. NEUSTROEV, I.O. FEDOROVA, S.V. VASILEVA FORMATION AND ESTIMATION EFFICIENCY PRODUCTIVITY SYSTEM OF DIFFERENCES CONTROL

Key words: productivity, analysis, audit, control.

Problems of formation and estimation efficiency productivity system of differences control testing differences control and differences audit formation of mortgage model in Russia of the state funds.

In accordance with the budget reform, it is planned to provide greater independence to the participants in the budget process. However, this approach requires improvement of the internal control system.

The main objective of internal control is to reduce financial losses arising from various reasons. The more developed and structured the control system, the higher the result of its action.

The prerequisites for the formation of an internal control system in the public sector include: increasing competition, establishing requirements for improving the efficiency of the management system, the need for objective and reliable information for decision-making, competent management, ensuring communication between internal and external control.

In accordance with Art. 158 and 269 of the Budget Code of the Russian Federation, the main managers are entrusted with control over the use of budgetary and extra-budgetary funds, their intended use, as well as the activities of organizations, the result of which are specific budgetary services. Accordingly, within the framework of internal control, the degree of fulfillment of indicators of budgetary services by state institutions and organizations established by their main managers on the basis of a program-targeted planning method should be assessed in order to increase their responsibility for achieving the final result with the least expenditure of budgetary funds and best quality, i.e. improving the efficiency and effectiveness of institutions and organizations.

Thus, the concept of the internal control system should be based on indicators of the ratio of costs and quality, which form the final result and determine the degree of achievement of the set goal. This means that internal control should ensure the identification and mobilization of financial, material and labor reserves available to organizations; improving the efficiency and quality of their use, strengthening financial discipline, including pricing issues, as well as promoting prompt response and management decision-making to achieve the organization's ultimate goals in a timely manner.

As areas of activity of the internal control system budget organization can be considered:

Implementation of indicators of budgetary services and criteria for their quality;

The presence of complaints about the quality and timeliness of the provision of budgetary services;

Use of budgetary funds for intended purpose;

Validity of calculations of estimated appointments;

Execution of estimates of income and expenses and compliance with the limits of budgetary obligations;

Organization of placing orders for the supply of goods, performance of work, provision of services;

The effectiveness of the disposal of budgetary and extra-budgetary funds and property;

Validity of the incurred costs associated with current activities, and capital costs, compliance with general construction standards during construction work.

The tasks of internal control in terms of performance evaluation can be:

Carrying out audits and informing management of identified significant risks and control problems, as well as assisting in resolving these issues;

Providing an objective assessment of the effectiveness of the organization in achieving its goals and the effectiveness of the main processes;

Efficient interaction with external auditors to reduce the cost of conducting an external audit, if necessary;

Checking the adequate (timely, correct, reliable) reflection of business transactions in accounting and the correctness of both internal and external reporting;

Evaluation of the effectiveness of business operations in order to reduce costs and increase profitability;

The creation of an internal control system provides for the availability of relevant information for control, a set of control methods and procedures, and the development of a specific control methodology.

Internal control should be organized according to the cycles of the organization's activities (from procurement to the implementation of budgetary services, including investments) and management stages (planning, organization, accounting and analysis, verification of corrective actions).

Algorithm for the formation of the internal control system, taking into account the tasks of ensuring the efficiency of activities public institutions and organizations can be:

1. Definition and description of the main business processes.

2. Approval of schemes of the main business processes.

3. Identification and assessment of risks for each business process.

4. Defining and evaluating existing control procedures for relevant business processes.

5. Development of a list of possible control procedures to minimize existing risks.

6. Evaluation of the effectiveness of the "new" internal control system and procedures.

7. Selection of the most effective and popular control procedures and their implementation in the practice of the internal control system.

Elements of the internal control system: control environment, risk assessment, information and networks, monitoring, existing control procedures are reflected in Table. one.

The proposed algorithm can be implemented as follows:

At the first stage, the business process is described as it is, then it is determined how controls can be applied to these processes, policies and procedures are developed to minimize risks within the process. The outcome of the stage may be a document describing the special procedure.

At the second stage, the analysis of the main risks inherent in this process (standard risks) and the development of control measures to minimize these risks are carried out.

At the third stage, it is necessary to determine the purpose of the new procedure (as it should be). New procedure must be tested. Based on the results of the test, a decision should be made on the effectiveness of the procedure. The procedure is introduced by order. Training in the use of the procedure is provided.

Table 1

Elements of the structure of the internal control system

Element Description Key questions

Control environment overall score organization, its policies and procedures integrity, competence, independent leadership, leadership philosophy, organizational structure, assignment of responsibility, personnel policy

Risk assessment Management's identification of risks Risks due to change

Information and networking methods used to classify and record transactions and communicate roles and responsibilities to record, process, summarize, and present transactions, conditions, and events. Communication of roles and responsibilities

Monitoring the procedures necessary to assess the quality of the application of the internal control system on an ongoing basis internal audit. Audits and other procedures, including evaluation of customer satisfaction

Control procedures in place policies and procedures established to ensure that management objectives are achieved timely reporting, processing of information, physical controls, segregation of duties

Let's consider an example of the activity of the internal control service in the direction - placement of the state (municipal order), where the latter is one of the functions and areas of evaluation of the internal control service.

Formation state order- the activities of the customer in planning, placing and monitoring the execution of the state contract for the supply of goods, the performance of work, the provision of services, i.e. a business process that describes the function of the customer in the procurement of goods, works, services. FROM management point From the point of view, it includes planning the process of placing a state order, carrying out procedures related to placing a state order, analyzing and monitoring the fulfillment of the conditions of a state contract, taking corrective actions to eliminate discrepancies and violations that have arisen both during the placement of an order and during its execution. The main risks faced by state customers when placing a state order include the following risks: procurement of goods, works and services from an unscrupulous supplier; implementation of a corrupt motive; purchases of goods, works and services at an inflated price, insufficient sources of funding for the order; providing an advance without ensuring the performance of the contract, etc. The factors of these risks include:

tion of specialists in the field of public procurement, low overall and financial discipline government customers. When drawing up the regulations for the activities of the internal control service, these risks should be taken into account, and the elements of the control system should be built in such a way as to ensure their maximum detection and prevention. The following can be applied as means of control: a plan for the procurement of goods, works and services approved by the customer, drawn up taking into account the estimates and requests of departments; the schedule for the procurement of goods, works and services by periods and forms of procurement, approved by the customer; authorization of the purchase of goods, works, services, carried out by the head - representative of the customer, developed guidelines for determining the initial price of the contract, the application of non-price criteria for evaluating applications, etc.

Controls can be divided into those providing:

a) implementation of procedures for placing an order with the permission of the state customer: fixing in the charter (regulation) of the organization the functions, rights and obligations of the head of the state order; fixing the rights and obligations of the authorized body during its creation, the regulations for the work of commissions, functions, rights of members of commissions created when placing an order, their approval by the customer, etc.;

b) the correctness of the procedures for placing a state order: criteria for the purchase of goods, works, services up to 100 thousand rubles; approval of the list of persons entitled to make purchases worth up to 100 thousand rubles; the procedure for the formation of the initial (maximum) contract price (lot price); the availability of certificates and certificates from members of the commission in the field of advanced training in the field of placement of state orders, etc.

The activities of the internal control service should be carried out on a systematic basis, i.e. be regulated by plans, schedules of internal audits, goals and objectives, availability of criteria for selecting audit objects, methods, reporting forms.

The consequences of insufficient use of internal controls are: lack of appropriate management controls and a low culture of control, insufficiently effective risk identification and assessment, poor communication between different levels of management, ineffective audit or monitoring of deficiencies.

To determine the effectiveness of the established internal control system, its internal audit can be carried out, which should be considered as an independent competent assessment of management and control activities carried out within the organization, based on a systematic scientifically based process of objective collection, analysis and evaluation of evidence of economic actions and events in order to identifying the degree of compliance with their established performance criteria, forecasting future development, and developing recommendations.

From an economic point of view, the creation of an internal audit service is advisable at the level of the chief manager, when the organization has a complex structure, many reporting units (persons), implements joint programs (orders).

Differences between the internal controller and the internal auditor are reflected in tab. 2.

Differences Between Internal Controller and Internal Auditor

Subjects and nature of control carried out by employees of the internal audit department carried out by specialists of functional units

Goals and objectives Quality control of the work of the company's divisions, assessment of the accounting and internal control system, development of sound recommendations and consulting services in the economic entity provides a systematic, continuous monitoring of the safety and efficient use of all types of resources

Legal status is guided by the charter of the organization, the regulation on the internal audit service, is an independent unit and reports directly to the head, reporting to them is guided by the regulation on the relevant unit and official duties, reports to the head or his deputy

Restrictions in activities work is carried out according to plan and documented. They make recommendations, but do not participate in their implementation. Possible audit risk of non-detection of errors and distortions are made by management decisions based on the instructions and orders of management, is created if the economic benefits are higher than the costs. Probability of ineffective control environment

The level of significance of the issues under consideration The decisions made based on the results of inspections relate in general to the activities of an economic entity or the most important issues. Confirm the effectiveness and reliability of the internal control system. the decisions made relate to certain types or areas of activity individual divisions and their employees

The place in the management of the body of control over compliance with the established procedure for conducting operations and procedures, as well as the reliability of the functioning of the internal control system, is a way to monitor the effectiveness of the organization's links standalone system control, which is part of the management of the organization and controls, with the help of a set of special procedures, all issues of financial and economic activity and creating conditions for effective work of the organization

Interrelation and interaction in the management system interacts vertically with the management of the organization, external auditors, horizontally with employees of the organization's divisions ensures interaction between employees of the organization through a justified division of responsibility and authority in order to achieve the set goals

The technology for the implementation of control actions uses standards, special procedures and methods of audit control - preliminary planning, risk assessment, development of an audit plan and program, audit methods, assessment and documenting audit results uses procedures and methods of administrative, accounting and economic control

Distinguishing feature Internal audit Internal control

Evaluation and documentation of the results preparation of working documents of the auditor, acts, documentary notes, summing up, drawing conclusions and making recommendations prompt intervention and adjustment of ongoing business operations, drawing up references to memos

Efficiency evaluation allows considering the qualitative and quantitative certainty of individual elements of the internal control system, and establishing their differences. measure quantification The result of the effectiveness of the internal control system can be an indicator of the average mathematical expected value of an event or result. Such assessments are usually based on expert opinions and are subjective. In this case, the auditor should check:

That internal control procedures are in place to effectively detect and prevent abuse;

The correctness of the implementation of control procedures during the period, including a complete review of all business processes, verification of the most risky areas of activity and that all risky areas are covered by control procedures, verification of the implementation of control procedures (ensure that existing control procedures cover risks within the established level).

ROMAN ALEKSANDROVICH NEUSTROYEV was born in 1979. He graduated from the Moscow Petrochemical Institute. Competitor of the Department of Enterprise Economics of the Cheboksary Cooperative Institute of the Russian University of Cooperation. Author of 4 scientific papers.

FEDOROVA IRINA OLEGOVNA was born in 1988. Financial Manager. Author of 3 scientific papers.

VASILIEVA SVETLANA VALERYANOVNA was born in 1968. She graduated from the Moscow University of Consumer Cooperatives, the Presidential Program for Management Training at the ChSU. Director of LLC Gaztekhservice-Plus of the Termotekhnika Group of Companies, senior lecturer at the Department of Enterprise Economics of the Cheboksary Cooperative Institute of the Russian University of Cooperation. Author of 6 scientific papers.

evaluating the effectiveness of the internal control system of an audited entity, a variety of methods are used in the literature. In table. 2.8 provides an overview of the methods proposed in the literature. Basically, they all boil down to the development of tests of internal controls that allow you to evaluate the structure of the ICS, the composition of its elements and their ability to detect, correct and prevent material misstatements; as well as to strengthen the performance of the elements of the ICS during the period under review.

Table 2.8

Review of methods for assessing ICS proposed in the specialized literature

	Name	The essence of the technique
Specialists of the company "Gorislavtsev and K"	Tests "yes - no"	A list of questions is formed that allows you to check the presence of functional elements of the ICS. If there is a corresponding element in the organization, the answer is "yes", in case of absence - "no". The ICS score is calculated based on the share of positive answers in the total number of questions
Yu. A. Danilevsky, S. M. Shapiguzov, N. A. Remizov,	Tests with characteristics of ICS elements	In the test, for each question, three answers are determined based on the degree of effectiveness of the ICS element: the answer that characterizes the effectiveness of the element as low, the answer for

	Name	The essence of the technique
		the average efficiency of the element and the response indicating the high efficiency of the component. To assess the overall level of efficiency of the ICS, a weighted average is calculated between the number of answers and their degree of effectiveness
	Score Tests	The assessment of the effectiveness of each element of the ICS is assigned the appropriate score: 3 - high level of efficiency, 2 - medium, 1 - low. Overall effectiveness is defined as the quotient of the number of points obtained from the assessment results divided by the maximum possible number of points
L. G. Makarova, M. A. Stefan, A. K. Kovina	Multi-criteria reception using the method of analysis of hierarchies	The basis of this technique is the presentation of the problem of assessing the effectiveness of the ICS in the form of a tree or network of the relevant groups and elements of the ICS and their subsequent pairwise comparison with the calculation of local and global priorities.

One of the most common is the methodology for assessing the ICS, proposed by the specialists of the St. Petersburg firm Gorislavtsev and K, which is distinguished by its simplicity in practical application, the presence of not only qualitative, but also quantitative assessments of the effectiveness of the ICS. This methodology is based on a test, the questions of which have three possible answers: “yes” - characterizes the effectiveness of the ICS element at a high level; "no" - indicates the low efficiency of the ICS element; “not characteristic” - indicates the insignificant role of the element / its uselessness in the organization's activities. When answering a question, it is proposed to reflect the correct answer with a “+” sign.

The structure of the ICS assessment test according to the methodology of the St. Petersburg firm Gorislavtsev and K is shown in Table. 2.9.

The percentage of positive responses to the total number of tests is used to determine the effectiveness of the ICS. If this ratio is 40-60%, the effectiveness of the SVK is usually determined as average; with a ratio of less than 40% - the level of SVK is qualified as low; at a ratio of more than 60% - as high.

SVK assessment test (option 1, Gorislavtsev and K)

Subsystems and elements of the ICS
			Not typical
1. Control environment
1.1.1. Organization development strategy developed and approved
1.2. Organizational structure of the object
1.2.1. Scheme developed and approved organizational structure of an economic entity by departments indicating managerial relations, subordination of departments (executors), etc.

• 1. Initial assessment of the ICS, where it is proposed to analyze the organizational structure, division of duties, powers and responsibilities, personnel policy, measures taken by the internal control service, separate means of the ICS aimed at ensuring the conditions for the safety of property, accounting registers, documents.
• 2. Confirmation of the assessment of the ICS - is carried out only if at the first stage the level of efficiency of the ICS is estimated not lower than the average. When confirming, such essential elements of the ICS as accounting system, contractual obligations, means of control in the system of computer data processing.

Another test for assessing the effectiveness of the ICS is proposed in study guide Yu. A. Danilevsky, S. M. Shapiguzov, N. A. Remizov and E. V. Starovoitova "Audit". The test reflects not only the lists of parts and elements of the ICS, but also the values ​​of the elements, as well as the characteristics of their effectiveness (Table 2.10).

To assess the level of ICS efficiency within the framework of the methodology under consideration, it is necessary to calculate the weighted average between the answers received, taking the value of the high level of ICS efficiency equal to 0.61, low - 0.39, average - 0.5. The sum of the products of the indicated levels of ICS efficiency and the number of elements evaluated by the corresponding criterion is divided by the total number of ICS elements (questions in the test).

As an alternative to the methodology discussed above, in the special literature it is proposed to take the value of a high level of ICS efficiency as 3 points, an average level as 2 points, it is recommended to assign 1 point to a low level of ICS efficiency.

(Table 2.11). The final effectiveness of the ICS in this case is calculated as the quotient of dividing the number of points received by the audited entity by the total maximum possible number of points.

Table 2.10

SVK assessment test (option 2, Yu. A. Danilevsky, S. M. Shapiguzov, N. A. Remizov and E. V. Starovoitova)

Subsystems and elements of the ICS	The degree of efficiency of the elements of the ICS			Comment
1.1. Style and basic principles of management
1. The degree of development and compliance of the macroeconomic situation with the organization's development strategy
1.2. Organizational structure of management
1. Correspondence of the organizational structure to the size and nature of the client's activities

Table 2.11

ICS assessment test (option 3)

L. G. Makarova, M. A. Shtefan and A. K. Kovina in the audit tutorial suggest using the multi-criteria hierarchy analysis method (MAI), which is also called the method of pairwise comparisons in the special literature, when evaluating the ICS. The MAI allows several participants to participate in the choice of decisions simultaneously and form quantitative parameters that characterize the quality of the ICS, taking into account the hierarchies of its elements. The use of this technique is associated with the decomposition of the problem, comparative judgments and the synthesis of priorities, its results allow you to choose the best alternative when organizing the ICS, improving its subsystems and elements.

As noted above, the results of the assessment of the ICS, the formation of the auditor's opinion on its effectiveness are used in planning and conducting an audit, determining the composition and number of procedures in the audit program, the sample size, and determining the type of audit report. The more the auditor is going to rely in preparing his opinion on certain controls, the more carefully he should check their effectiveness.

• Danilevsky Yu. A., Shap iguzov S. M., Remizov N. A., Starovoitova E. V. Audit: textbook, manual. M.: ID FBK-Press, 2002.
• Letter of the Central Bank of Russia dated March 24, 2005 No. 47-T “On Methodological Recommendations for Conducting an Inspection and Assessment of the Organization of Internal Control in Credit Institutions”.
• Makarova L. G., Shtefan M. A., Kovina A. K. Fundamentals of audit. Tutorial.

The problem of the effectiveness of internal control is relevant for any commercial organization due to the influence of internal control on management processes. There are enough publications in the economic literature on assessing the internal control system and even assessing the effectiveness of the internal control system, but the developments are not systematic, which does not allow expressing the unity of views of scientists on the effectiveness of control. The situation is aggravated by the fact that international professional standards internal audit methodology for determining the effectiveness of the internal control system is not disclosed.

50 Source: Colbert Janet L., Bowen Paul L. Comparison of Internal Controls: COBIT, SAC, COSO and SAS 55/78 // IS Audit and Control Journal, 1996. - No. 4. - C. 26-35.

Document	Characteristic
Basel	Defines a set of principles according to which the assessment of the quality of systems should be built
Committee on banking	internal control credit institution: management and culture of control; risk recognition and assessment; control activities and separation of powers; information and its transmission system; monitoring activities and correcting deficiencies. According to the recommendation of the Basel Committee, independent internal control in banks should be complemented by an effective internal audit function that properly evaluates the control systems in the organization.
institute internal auditors	The criteria for the effectiveness of the internal control system are the presence of clearly formulated operational and long-term goals and objectives and the degree to which they correspond to the goals and objectives of the organization; establishing the degree of adequacy of the criteria formulated by management, which make it possible to determine whether the set goals and objectives have been met or not; compliance of the quantitative characteristics of the organization's activities with the characteristics of advanced enterprises of the same profile of work.
	To evaluate the internal control system Audit and Control Association information systems checks the published financial statements, which must be properly prepared and reliable;
	verifying that the organization complies with applicable laws and regulations, and verifying that adequate information accessibility and communication systems are in place.

The recommendations of international organizations are mainly aimed at assessing the fulfillment of internal control tasks regarding the achievement of the organization's goals, verification of reporting, compliance with applicable laws and regulations. If the control tasks are performed, then the internal control system is considered effective.

From availability effective system internal control also depends on the effectiveness of the commercial organization. The recommendations of the Institute of Internal Auditors are aimed at comparing the characteristics of the enterprise with the characteristics of the leading enterprises, but this is only one method for assessing the effectiveness of the activity. Recall that the COSO Internal Control Framework defines internal control as a process aimed at ensuring the achievement of goals in such categories as the efficiency and effectiveness of business operations, moreover, this goal comes first among other internal control goals related to the reliability of financial statements and compliance with relevant laws, by-laws and regulations.

The modern economy is complex system and consists of interrelated activities of entrepreneurs, enterprises and organizations, joint-stock companies, etc. The entire history of the development of economic practice shows that business activities are the basis for the development market economy. All business entities with the status of a legal entity can be called commercial organizations. According to the Civil Code of the Russian Federation, "a commercial organization - entity pursuing profit as the main goal of its activities, in contrast to a non-profit organization, which does not aim to make profit and does not distribute the profit among the participants.

Hence, the signs of a commercial organization are expressed in a clearly defined organizational and legal form, profit and distribution of profits between the participants of the legal entity.

Also, according to the Civil Code of the Russian Federation, a commercial organization has separate property on the basis of ownership, is liable for its obligations with its property, acquires and exercises property and non-property rights on its own behalf, is liable for its obligations, and can be a plaintiff and defendant in court.

According to Art. 66 of the Civil Code of the Russian Federation, economic and joint-stock companies, production cooperatives, unitary enterprises, economic partnerships and other organizations can act as commercial organizations.

To characterize the effectiveness of a commercial organization, scientists consider the concepts of "effect", "efficiency", " economic efficiency". The connection between these concepts is expressed in the fact that "effective means giving an effect, leading to the desired results, effective." The concept of "efficiency" is most fully expressed by Novozhilov V.V.: "economic efficiency is the ratio of production results (effect) to the costs of living and materialized labor or the resources used." Economic efficiency depends on economic effect, as well as the costs and resources that caused this effect. Thus, economic efficiency is a relative value obtained by comparing the effect with costs and resources. The same opinion is shared by Lankina V.E., indicating that efficiency is effectiveness. economic activity, economic programs and activities, characterized by the ratio of the obtained economic effect, result to the costs of factors, resources that led to the achievement of this result, the achievement of the largest volume of production using resources of a certain cost. In this case, efficiency is formulated on the basis of cost and resource approaches. Cost approach reflects the effect obtained from each unit total expenditure, the resource approach shows the effectiveness of the use of labor, material, financial and other resources.

The term "effect" can be interpreted as a result. In this case, the result can be both positive and negative, or zero. Hence, the activity of a commercial organization can be both effective and inefficient, depending on the result of the activity.

At the same time, in the normative literature and the works of scientists, the concepts of "efficiency" and "performance" are separated. So in the ISO 9000: 2000 standard, the following interpretation of the terms is given:

• - efficiency - the ratio between the achieved result and the resources used;
• - effectiveness - the degree of implementation of the planned activities and achievement of the planned results.

This division of concepts is justified. Since the effectiveness can be assessed not only by the ratio of the effect to the cost of obtaining it, but also using various systems indicators, including technical, financial and financial indicators.

We should agree with the point of view of scientists on the dual interpretation of the concept of "control efficiency". So, Ryabukhin S.N. identifies two areas of control efficiency:

• - effectiveness of control: the ratio of the result or goal achieved by the controlling body (person) with the cost of resources;
• - efficiency control: assessment of efficiency, effectiveness, efficiency, intensity of use of public or corporate funds (budget, property).

From the point of view of the activities of a commercial organization, various results of activities and related estimates can be considered. We can talk about achieving liquidity, solvency, competitiveness, etc. and each of the results requires its own assessment (Fig. 1.12).

Rice. 1.12. Efficiency in the internal control system 57

If we consider control actions in the context of management functions, then we can distinguish the results of control activities and factors of control efficiency (table 1.7).

In the process of controlling production planning, the result will be tense and objective planned targets for the production and sale of products at decreasing costs, taking into account external and internal factors, which will allow, when implementing plans, to receive additional outputs, revenues and profits. The function of the organization will be aimed at creating an effective organizational structure of management, taking into account the targets of economic activity. The control of the accounting component of the management system will ensure the development of reliable accounting information and reporting, and the analysis functions will provide operational information on the progress of the implementation of planned targets. Efficiency factors in the implementation of management functions will be the reduction of management costs and the achievement of targets.

Table 1.7

The components of the effectiveness of control in the system of internal __him control __

management		The result of control actions	Result efficiency
Planning	Costs for organizing the development of plans, budgets, estimates	Stressful plans focused on target output at the lowest cost	Growth in production volumes, revenues and profits
	Costs for organization	Reliable, timely and prompt accounting information and reporting	Cost reduction
	Costs for organization	Operational information on the implementation of plans (forecasts)	Fulfillment of planned (forecast) indicators
Regulation	Management costs	Information for making managerial decisions	Meeting performance targets

Consider the content of the elements of internal control to assess the effectiveness of control and performance control (Table 1.8).

Table 1.8

Elements of the effectiveness of internal control and control __efficiency _

Elements internal control
Control	ethical values	ethical values
	Progressive management methods	Progressive methods of performance evaluation
	Distribution of management, responsibility and control functions (organizational structure)	Allocation of control centers for costs, profits, investments
	Competence and leadership style	Competence of Performance Control Specialists
	Delegation of authority system to ensure the effectiveness of internal control	The system of delegation of authority to ensure the effectiveness of activities
	Personnel policy and practice in the system of effective internal control	Personnel policy and practice in the performance monitoring system
Risk assessment	Methods for identifying and assessing the risks of financial statements	Methods for identifying and assessing risks of operating, investment and financial activities
Control procedures	Analysis of reporting data in comparison with planned (forecast) and data for past periods	Analysis of the effectiveness of financial and economic activities
	Asset control (inventory)	Monitoring the efficiency of the use of material and labor resources

Elements internal control	Positions of the effectiveness of internal control	Positions of performance control
	Processing information to verify the accuracy, completeness and authorization of transactions	Information processing for performance evaluation
	Separation of duties in the field of obtaining accounting information	Separation of duties in the field of obtaining information on performance
Information and communications	Information systems related to reporting	Information systems related to performance evaluation
Monitoring	Evaluation of the effective functioning of the internal control system over time	Continuous evaluation of the effective functioning of a commercial organization

The positions fixed in the table show that the concept of "effectiveness of internal control" is more related to the implementation managerial functions, and "efficiency control" - with the implementation production functions. This means that efficiency control significantly expands the capabilities of the internal control system by focusing the elements of internal control on performance efficiency.

The main goal of the dissertation research is to develop a methodology for internal control of the effectiveness of the economic activity of a commercial organization. Questions of methodology are quite complex, and are interpreted differently among scientists. The narrowest expression of methodology is the doctrine of a method, or a set of scientific principles for studying an economic phenomenon with a choice of research methods and techniques.

This narrow interpretation of the methodology does not determine the possibility of obtaining new knowledge, although the main task should be focused on obtaining new scientific knowledge along the chain: past knowledge - modern knowledge- future knowledge. From here, the understanding of the methodology presented by Yudin E.G. looks more complete. in the book Methodology of Science. Consistency. Activity” as a doctrine of structure, logical organization, methods and means of activity. 58 It is the organization of scientific activity that should be aimed at obtaining new knowledge using certain methods of cognition.

The method of modern scientific research is dialectics, based on the fact that any object of study is considered in the process of its formation and development. In the process of dialectical cognition, a system of scientific information is created, which is based on objective facts and a logical-analytical toolkit is formed to reveal the object of study.

In work under the methodology of internal performance control refers to the doctrine of the content, structure, boundaries, forms and methods of control, which aims to develop methodological tools for assessing the effectiveness of the economic activity of a commercial organization.

Conceptually, the methodology of internal performance control can be represented as:

• - targets and goals;
• - subject;
• - an object;
• - users of information;
• - performance criteria;
• - analytical procedures;
• - indicators.

The goal of performance monitoring the evaluation of the achievement of target indicators of the effectiveness of the activities of a commercial organization using analytical procedures and performance indicators.

The main objectives of performance monitoring are:

• - a clear definition of the subject and objects of efficiency control;
• - definition of a system of indicators for evaluating the object of efficiency control;
• - control of the reliability of information for the quantitative expression of indicators;
• - selection of analytical procedures for assessing the effectiveness of the organization;
• - monitoring the achievement of target performance indicators of the organization;
• - use of the information received for making managerial decisions to improve the efficiency of activities.

Performance Control Subject- this is what is within the boundaries of the object (objects) of performance control. The subject of efficiency control is an element of methodology, conditioned, on the one hand, by the object of control, and, on the other hand, by knowledge about the object in its formation and development.

The object of efficiency control in general view It is possible to name the commercial organization on which control actions are directed. Since a commercial organization is a complex mechanism, a number of objects that are subject to efficiency control can be distinguished (Fig. 1.13).

Rice. 1.13.

The objects of efficiency control can be the types of activities of a commercial organization, and from the tasks of the effectiveness of control, such types of activities as operating - investment - financial, or supply - production - marketing can be distinguished. Since all types of activities are interconnected, an important condition is the control of the effectiveness of each type and the assessment of its contribution to the overall efficiency of economic activity.

Because in commercial activities mainly organizations that produce several types of products work, it becomes necessary to monitor the effectiveness of each type of product in order to assess the reasons for the release of unprofitable products, determine the stages life cycles products and gain control over the assortment program.

Control of the effectiveness of resources consists in assessing their efficiency of use, while material, labor, financial and information resources are taken into account.

Monitoring the effectiveness of business processes is aimed at improving both managerial and production processes. AT last years there have been many publications on management business processes, including the organization of control over them. In the process of control, the inputs and outputs of the processes are correlated with the policies and standards in force in the organization. If the process is carried out with a minimum of costs and achieves the desired result, then it is effective.

Business processes consist of separate operations, which allows you to organize control over the effectiveness of operations performed.

Finally, the objects of efficiency control can be indicators of economic activity, with the help of which not only the effectiveness of the activities of a commercial organization, but also the economy, productivity, intensity, business activity, etc. will be evaluated.

Control Information Users about the effectiveness of the organization, it is advisable to divide into two types: external and internal users. External users include: tax authorities- information on financial results, solvency of the organization;

suppliers - information on financial results, solvency of the organization;

buyers - information about the quality, price and cost of goods, the financial condition of the organization;

competitors - information on costs, labor intensity, product quality, market stability of the organization;

creditors - information about the effectiveness of activities in terms of the creditworthiness of the organization.

Internal users include:

owners - information on the effectiveness of activities in terms of the stability of the financial situation, the amount of dividends;

managers, specialists - information about the effectiveness of the organization's activities in all aspects: from activities to indicators.

Efficiency criteria. The central concept of the category "efficiency" is the criterion of effectiveness, according to which the state of the object of control and ways to improve it are assessed. The criterion is a sign on the basis of which the evaluation of the effectiveness of the activity is made. The main criterion for the effectiveness of activities is the criterion for achieving the goals of the organization's development. The effectiveness of the organization's activities is higher, the more fully the development goals are achieved.

Thus, the criterion of economic efficiency should express the purpose of the economic activity of the organization and the conditions for achieving it. Therefore, the criterion of effectiveness should reflect the results of activities and measure the degree of achievement of the set goal.

The formation of criteria for the effectiveness of activities is a rather complicated problem, since the goals of its development must be precisely set. Depending on the target settings, single and complex criteria are used. A single criterion is focused on assessing one performance parameter, for example, profitability. With a comprehensive criterion, several parameters are evaluated, such as profitability, economy, quality, innovation, market position, productivity, efficiency and quality of working life.

The efficiency of economic activity of a commercial organization is determined by the solution of two main tasks. The first task is connected, as mentioned above, with the assessment of the achievement of the organization's development goals, the second task is with the substantiation and selection of the best management decisions related to the future development of the organization. At the same time, such systemic characteristics of economic activity as integrity, hierarchy, dynamism, interconnection of elements are reflected through the category of "efficiency". Therefore, the model of the effectiveness of the organization's activities should be built on the basis of an integrated approach using systems key indicators activities.

The economic efficiency of activities is not limited to the conduct of economic activities. An important aspect of the activity is social efficiency, which is based on business qualities heads of all levels of management and specialists of the organization. Other important aspect efficiency can be environmental efficiency, attention to which is enhanced by the adoption of the concept of sustainable development of society (UN Conference on environment, 1972). This concept combines economic, social and environmental effects for the balanced development of national economies and, of course, commercial organizations should take these aspects into account in their activities.

Thus, the following criteria for the effectiveness of a commercial organization can be distinguished:

• - performance efficiency, determined by the achievement of the organization's development goals;
• - efficiency of use certain types resources, determined by the ratio of the profitability of economic activity with the corresponding amount of costs caused by the use of basic and working capital and labor force;
• - social efficiency, determined by the degree of achievement of goals social development organizations;
• - environmental efficiency, determined by the implementation of planned targets for environmental protection measures.

Types of efficiency once again confirm the thesis that performance is evaluated by a set of criteria. Any criterion should be aimed at achieving a given optimum, which is assessed by indicators of economic activity. Many works are devoted to optimization problems, but all of them are mainly theoretical in nature, rather than practical applications. The complexity of optimization lies in the fact that the adoption of several performance criteria for consideration can lead to their inconsistency, which will not allow to obtain the expected result. Therefore, the first task of optimization is a reasonable choice of criteria, which will eliminate the risks of inefficient use of business modeling processes. At the same time, the main criterion of efficiency should be economic efficiency, as a complex characteristic of achieving the target indicators of the organization's development, taking into account the profitability of activities with the rational (economical) use of labor, material, financial, natural and other resources.

analytical procedures. The Business Dictionary defines a procedure as an officially established method and procedure of actions provided for by the rules in the implementation, conduct of business, operations, transactions.

According to international standard audit 520 “Analytical procedures consist of an assessment financial information by examining the relationships between financial and non-financial information. Analytical procedures are the analysis of important coefficients and trends, including the subsequent study of their fluctuations and relationships if they are not consistent with other relevant information or deviate from predicted values.

Rule (standard) audit activity No. 20 "Analytical procedures" provides that when applying analytical procedures during the audit, the auditor analyzes the ratios and patterns based on information about the activities of the audited entity, and also examines the relationship of these ratios and patterns with other information available to the auditor or the reasons for possible deviations from her.

Arens A., Lobbek J. under analytical procedures understand the evaluation of financial information based on the study of probable relationships between financial and non-financial data, including comparison of recorded amounts with expected amounts determined by the auditor. Defliz F. and other scientists point out that the analytical procedure is a kind of verification of financial information by conducting research and comparing data and trends.

The expressions of analytical procedures presented in the standards and works of scientists make it possible to classify them in the areas of analysis: comparative analysis, dynamic analysis, factor analysis and modeling (Figure 1.14).

Rice. 1.14. Analytical procedures for monitoring the effectiveness of economic activities of a commercial organization 64

Reception comparisons, along with such techniques as analysis and synthesis, induction and deduction, analogy, modeling and others, are methodological basis any research, including in the internal control system. Horizontal analysis allows you to find absolute and relative deviations of indicators for reporting periods, vertical analysis is aimed at studying the structure of indicators. Ratio analysis is aimed at studying financial statements by calculating the appropriate coefficients that characterize the levels of liquidity, financial stability business activity and profitability of the commercial organization.

When conducting performance monitoring, it is advisable to make the following comparisons:

• - comparison of actual activity data with data from external sources of information;
• - comparison of profit indicators (profitability, costs) with budgetary, forecast and general results of activities of previous periods;
• - comparison of indicators of profit (profitability, costs) of the organization with past periods of activity;
• - comparison of profit indicators (profitability, costs) of the organization with industry average data, in order to assess the position of the organization (leading, lagging behind) in the industry;
• - comparison of profit indicators (profitability, costs) of the organization with the indicators of competitors in order to assess the competitiveness of the organization in the industry;
• - comparison of profit indicators (profitability, costs) of individual structural divisions organization in order to identify the contribution of each unit to the overall effectiveness of the organization;
• - comparison of profit indicators (profitability, costs) with the model of the organization to determine the level of optimality of the main parameters of economic activity.

In use comparative analysis deviations in the parameters of economic activity are identified, an assessment is made of the severity of the size of deviations, the causes and perpetrators that caused deviations are identified, and measures are taken to eliminate deviations in the process of making managerial decisions.

One of the most important tools for assessing the effectiveness of the organization's economic activity in dynamics is trend analysis. Trend (from English, trend - trend) characterizes the long-term trend of change in the indicator (profit, costs, profitability, etc.) of the time series.

Trend analysis involves the use of retrospective analysis. When conducting a retrospective analysis in the dynamic series of the indicator, in addition to the trend, one can also distinguish cyclic, seasonal and random components. This approach expands the possibilities of trend analysis, since it becomes possible to identify trend-cyclic, or trend-seasonal functions, taking into account fluctuations outside one year, or within it.

There are several methods for identifying a trend based on the dynamic series of an indicator: mechanical smoothing methods and analytical leveling methods. The main method of mechanical smoothing is moving averages - a way to smooth out fluctuations in an indicator over time. However, more accurate results of trend detection are obtained by the method of analytical alignment, which makes it possible to calculate the general development trend as a function of time.

The following main trends can be distinguished:

Linear form

parabolic

Exponential

de - indicator of efficiency; a and b - equation parameters; t- time factor.

The analytical alignment method is implemented according to the following algorithm:

• a) choice of a model (equation) that reflects the type of development;
• b) determination of the parameters of the model (equation);
• c) revealing the degree of closeness of theoretical and actual data;
• d) analysis of the obtained results.

The model parameters are calculated using the least squares method (LSM).

The resulting equation is handy tool for predicting performance indicators. The most common method of forecasting is extrapolation. At the same time, limitations are used in the form that extrapolation for forecasting should be based on the assumption that the main factors with the help of which the trend of changing the levels of the series over time was formed will be preserved in the future.

The efficiency of a commercial organization determines the development trajectory relative to a given vector without significant deviations. However, the influence of external and internal factors cause oscillatory processes, which predetermines the risks of economic activity, and the higher the amplitude of fluctuations, the deeper crisis phenomena can take place in the development of the organization.

To assess the level of volatility, use variation indicators. In statistics, variation is a change in the value of a feature in individual units of the population. To assess the stability of indicators in the economy, the coefficient of variation (y) is most widely used:

where (7 - standard deviation;

at- arithmetic mean value of the indicator.

The standard deviation is calculated as:

where P- the number of values ​​in the statistical series;

Г-th value of the statistical series.

The values ​​obtained in the calculation of the coefficient of variation show the degree of fluctuation of the indicator. A high value of the coefficient of variation (for example, profit) characterizes an unstable financial position organizations.

Factor analysis. Performance indicators are generalizing indicators that reflect all aspects of an economic commercial organization. Therefore, in order to control efficiency, factor analysis of indicators is of current importance, which makes it possible to assess the influence of various factors on profit indicators, profitability, capital productivity, labor productivity and other performance indicators. The main advantage of using factor analysis is that you can choose any indicator that affects the result of efficiency as a factor.

The construction of a factor model for the analysis of the performance indicator can be carried out both formally and heuristically based on the analysis of the essence of the indicator. At the same time, it is necessary to take into account the causal relationships between the performance indicator and factors and the possibility of obtaining them from the information base of the organization.

Among the formalized methods, deterministic and stochastic factor analyzes are distinguished. In deterministic factor analysis, four types of factor models can be distinguished that are found in the analysis of economic activity: additive, multiplicative, multiple, and mixed models. Deterministic factor analysis is a simple and effective means of formalizing relationships economic indicators and acts as the basis for a quantitative assessment of the influence of individual factors on the change in the resulting performance indicator.

Deterministic factor analysis is based on the premise that all indicators included in the analysis have quantitative characteristics. If this is not achieved, another method is used - stochastic factor analysis, which allows for the presence of probabilistic estimates of the quantitative measurement of indicators.

Stochastic factor analysis is based on the generalization of the patterns of variation in the values ​​of performance indicators. The first prerequisite for stochastic factor analysis is the presence of a set of observations, that is, the ability to repeatedly measure the parameters of the same phenomenon under different conditions. The second prerequisite is the qualitative homogeneity of the population (with respect to the studied relationships). The third prerequisite is the sufficient dimensionality of the set of observations, which makes it possible to identify patterns and relationships with sufficient reliability and accuracy. The fourth prerequisite is the availability of methods that make it possible to conduct stochastic factor analysis.

Among the methods of stochastic factor analysis, correlation and regression analysis stand out.

Correlation and regression methods of analysis solve two main problems:

• - the degree of tightness of the relationship between the indicators is established;
• - determined using regression equations analytical

links between the effective and factorial (one or more) indicators.

According to the number of efficiency factors included in the consideration, regression models can be single-factor and multi-factor.

Another tool for assessing the influence of factors on performance results is expert assessments. Such estimates can be obtained by working individually with experts, or by working with a group of experts.

Evaluation of performance factors with the help of expert assessments carried out by methods of ranking and paired comparisons.

The ranking method allows you to arrange the efficiency factors

in ascending (descending) order of some common feature according to a certain method.

The method of paired comparisons allows pairwise comparisons of factors, the establishment of preferences in each pair of factors and the ranking of factors according to the number of preferences.

The use of expert assessments allows not only to identify key performance factors, but also to obtain information on the degree of their influence by assigning weights to each factor.

Math modeling efficiency of business activities and processes is essential tool economic analysis, as it allows you to get a clear idea of ​​the object under study, characterize and quantify it internal structure and external relations.

The central link in the modeling system is the "model" as a conditional image of the object of efficiency control. In some cases, during the modeling process, there is no need to develop new models, it is possible to use ready-made models for processes of the same type from an economic point of view.

A special role in evaluating the effectiveness is given to optimization models, with the help of which The best way achievement of the result of activity for a given amount of resources used. Such models are used in the following methods:

• - linear programming in solving optimization problems in which the objective function or constraints are characterized by linear dependencies;
• - dynamic programming in solving optimization problems in which the objective function or constraints are characterized by nonlinear dependencies;
• - queuing when solving problems related to the efficiency of servicing communication channels, the order of equipment repair, etc.;
• - game theory in solving economic tasks associated with the emergence of conflict situations that are generated by the conflicting interests of commercial structures.

Simulation can be implemented to search for effective directions for the organization's activities only if there is an appropriate computer technology for the purpose of multiple runs of business situations with changing values ​​of indicators. The advantage of this approach is the ability to simulate in time the objects of efficiency control, with which real experiments are impossible.

The effective operation of a commercial organization is impossible without the formation of a flexible organizational structure capable of responding to environmental influences. Modeling the organizational structure associated with the optimization of information links between structural divisions of a commercial organization. At the same time, the connections should provide effective solution tasks facing the units even when the operating conditions change.

Among the methods of modeling organizational structures, the following can be distinguished:

• - the analogy method is based on the use of schemes organizational management who justified themselves in the activities of related enterprises;
• - the functional approach is focused on bringing clear management functions to each unit in order to fulfill the overall tasks of performance efficiency;
• - the target approach is considered on the basis of building a tree of goals and bringing efficiency objectives to each unit;
• - process approach is used when it is possible to establish a connection between structural units and the processes of the organization's business activities.

Modeling the organizational structure is closely related to other analytical procedures for monitoring efficiency, since such a connection allows you to make a decision to replace the organizational structure in the presence of a decrease in the performance of economic activity and the achievement of an unprofitable organization.

All analytical performance monitoring procedures are based on the use of analytical indicators. Each indicator characterizes a numerical measure of the effectiveness of a particular object of efficiency control. The system of indicators for monitoring the effectiveness of the organization's activities should:

• - reflect the results of economic activity;
• - reflect the costs of all types of resources to achieve the result;
• - provide information to all interested services on the effectiveness of economic activity;
• - contribute to the identification of reserves to improve production efficiency;
• - perform the function of performance criteria.

The following groups of performance indicators can be distinguished:

• - according to the method of expression - absolute and relative: the first characterize the volume and scale of activity (profit, costs, revenue, etc.), the second - the ratio of the result to the costs (profitability, capital productivity, etc.);
• - by the nature of use - indicators-characteristics and indicators-factors: the first include performance indicators (profit, costs, profitability, etc.), the second - factors influencing performance indicators;
• - the following key indicators can be distinguished by the objects of efficiency control:

operating activity - profitability of sales; investment activity - return on investment; financial activity - return on borrowed capital; production of products - profitability of products (costs); use of personnel - labor productivity; use of fixed assets - return on assets; usage material resources- material return; business processes - process performance; business operations - quality of execution;

To control the effectiveness, it is necessary to use methods for evaluating indicators, among which the following methods can be distinguished:

• - diagnostic analysis;
• - complex analysis;
• - thematic analysis;
• - balanced scorecard;
• - complex (rating) evaluation.

Method of diagnostic analysis is aimed at early detection of signs of deterioration in the efficiency of the organization. Diagnostics of the state of economic activity is carried out in order to determine the deviations of the achieved parameters of the organization from the planned (target) parameters. This campaign allows you to quickly diagnose problem areas and prevent further deterioration in the performance of the organization. At the same time, it should be noted that the diagnostic methodology is not sufficiently developed, which requires clarification of the system of indicators, methods and procedures included in the diagnostic analysis.

Complex analysis technique, widely represented in the literature on economic analysis, thanks to the works of M.I. Bakanov, S.B. Barngolts, M.V. Melnik, A.D. Sheremet, allocates separate blocks for the analysis of indicators of the use of fixed assets, material resources, personnel, output and sales of products, costs, financial results, financial condition. This approach allows us to comprehensively consider the financial and economic performance of the organization, to identify, using factor analysis, the efficiency of resource use, the implementation of plans for the range and rhythm of production, to analyze performance based on revenue, costs and profits.

Thematic analysis techniques are aimed at carrying out analytical procedures on a specific topic, for example, analysis of the effectiveness of activities in the context of process management, or analysis of economic security and evaluation of the effectiveness of a commercial organization, and more.

Balanced Scorecard is an innovative analytical tool for the management system of a commercial organization. Its task is to evaluate the effectiveness of the organization's activities using indicator systems covering the most significant aspects of functioning:

finance using indicators of revenue, costs, profit, profitability, etc.;

• - customers using indicators the level of debt of customers and buyers, the number of complaints, the share regular customers and etc.;
• - internal processes using performance indicators, effectiveness, efficiency, etc.;
• - personnel and innovations using indicators of qualification, education, advanced training, employee satisfaction, employee efficiency, level of innovation activity, etc.

The concept of a balanced scorecard arose in the context of insufficient methodological support for evaluating performance, since all previous methods are focused on the use of financial indicators. A balanced scorecard allows you to include in the performance control not only financial, but also non-financial indicators, which expands the possibilities of control.

Methodology complex (rating) assessment consists in calculating a complex (rating, integral) performance indicator that synthesizes the economy, productivity, and performance of the organization. A complex indicator is formed based on the use of the system relative indicators efficiency. A comprehensive assessment is used for the purpose of comparative analysis to rank the objects of efficiency control when conducting on-farm or inter-farm analysis.

Summarizing the material presented, we will present the main stages of monitoring the effectiveness of economic activity (Table 1.9).

Table 1.9

The main stages of monitoring the effectiveness of economic _activities _

Stages of efficiency control		Documentary consolidation
1. Clarification of objects, goals and objectives of performance monitoring	Observation, comparisons, peer review	Targets strategic development organizations, business plans
2. Control of the formation of criteria and a system of analytical performance indicators	Comparison, analogy, detailing and grouping, expert assessment	Target indicators of the organization's strategic development, business plans, provision (internal standard) for calculating analytical indicators
3. Control of information support for analysis and evaluation of performance	Observation, testing, assessment of the reliability of reporting	Regulatory documents and instructions, accounting and financial reporting data
4. Control of the structure and dynamics of performance indicators	Observation, horizontal and vertical analysis, trend analysis	Regulations (internal standard) for assessing the structure and dynamics of performance indicators

Stages of efficiency control	Control and analytical tools	Documentary consolidation
5. Control of the influence of factors on the change in performance indicators	Deterministic and stochastic factor analysis, expert evaluation	Regulations (internal standard) for assessing the influence of factors on performance indicators
6. Control of business risks	Analysis of fluctuations in indicators, expert assessment	Regulations (internal standard) for the identification and assessment of risks of economic activity
7. Control of simulation of performance indicators	Methods of optimization, simulation modeling, expert evaluation	Regulations (internal standard) on the application of performance modeling methods

These tables link efficiency control procedures with analytical procedures for the stages of control, which makes performance control a necessary element of the production efficiency management system.

• Article 50 of the Civil Code of the Russian Federation. Commercial and non-profit organizations
' Business Dictionary. [ Electronic resource] / Access mode: http://vslovarc.ru/slovo/bizncs-slovar/protzcdura
• Arens E. L. Audit / Arens E. L., Lobbek J. K.; psr. from English. ; under rsd.Ya.V.Sokolov. - M. : Finance and statistics, 1995. - 560 p. p.320
• . Deflies F.L. and others Audit Montgomery / F.L. Deflies, G.R. Jsnik, V.M. O'Reilly. - M .: Audit-UNITI, 1997. - 542 p. S. 135
• Developed by the author

Important in the management system of an organization is the evaluation of the performance of not only its production structures, but also functional departments, incl. internal audit. This allows you to improve the organization of the internal audit service and achieve the effectiveness of the results of control and audit activities in decision-making.

Evaluation of the effectiveness of the functioning of the internal control (audit) system is a very complex problem. The methodological and practical solution to this problem provides the basis for finding the most appropriate directions for improving the organization and management of the activities of the internal control (audit) service. In this case, the clarification of the influence of control itself on the final results of the development of production is of paramount importance, since many factors interact in the financial and economic process. But the selection of the equilibrium share of the control effect in achieving certain goals is a very difficult task. Control and audit activities should be purposeful, designed to achieve certain production and financial results. The quality of the work of the internal control services (audit) and the final effectiveness and efficiency of control depend on the validity of the goals set, on the correct comparison of goals and means to achieve them. Not exactly set goals will not give a significant production effect.

Efficiency in a broad sense should be understood as the cumulative effectiveness of work, actions, and a system of measures that are the result of certain material efforts. Economic efficiency is characterized by comparing production results with the resources used to achieve these results. It is revealed through such concepts as efficiency and economy, although they do not fully characterize it. For example, high results of production activities can be achieved in conditions of using prohibitively large resources that exceed the socially necessary level, and savings can be obtained at minimal cost with low production rates, etc. Thus, an exhaustive assessment of economic efficiency should be carried out only by the ratio of effectiveness and efficiency.

Justification of the economic efficiency of control (audit) and its service is largely part of the general problem of determining the economic efficiency of production. The calculation of the economic efficiency of control (audit) can be made on the basis of general methodological principles. With regard to control, they come down to determining the ratio of the costs of its implementation to the results obtained. But the definition of the economic efficiency of production control has its own specifics. It follows from the characteristics of control and audit activities and is primarily related to the assessment of the effectiveness of the system of on-farm control (audit).

Consequently, the general category of the effectiveness of production control is the result of the functioning of internal control, which ensures the achievement of the goals facing the object of control at the lowest cost.

Determining the effectiveness of the control system, for example, agricultural production, through the final performance of the organization is complicated by the fact that the management process is an integral part of production and economic activities. Therefore, its results are sharply intertwined with the simultaneous impact of a number of other factors of production efficiency. Consequently, the control and work of his service should be evaluated in specific production conditions, taking into account the comparability of the objects of study for a number of indicators.

The effectiveness of the control system and the work of its service should also be assessed by private categories, which to a certain extent express the relationship of indicators. The main private criteria for the effectiveness of control: the effectiveness / or productivity / of the work of the control service, the economy and efficiency of the apparatus of this service.

To determine these criteria, objective data on the size of the internal control service, their remuneration, results achieved and costs are required.

To assess the effectiveness of the internal control (audit) system, it is necessary, first of all, to determine the efficiency (E c) of the system as the ratio of costs (C c) for the maintenance and operation of the service (internal control (audit) (salary, office expenses, depreciation, maintenance of cars etc.) to the number of average annual employees employed in the system of on-farm control as a whole (Zp).

The less Ek, the more economical the internal control (audit) management system. In dynamics, when comparing E to for several reporting periods or years, it can be expressed by the efficiency index (Jek) in fractions of units, as the ratio of the indicator for a given reporting period to the previous one (E to), taken as the basis for comparison:

1.

In addition to these indicators, to assess the effectiveness of the functioning of the service as a whole of the internal control (audit) system, you can use a system of relative indicators:

Profitability of the service of on-farm control (audit) (%):

where P - profitability,%;

P 1, P 0 - respectively, the profit of the organization of the reporting period (after the introduction of internal audit) and the profit of the organization of the base period (before the introduction of internal audit), thousand rubles.

ZK - the cost of maintaining and functioning of the service of on-farm control (audit), thousand rubles.

Possible Lost Benefits Ratio (CoV):

where VVR is the internal results of increasing production efficiency identified during the audit, thousand rubles.

Acquired Benefit Ratio (CPF):

where МВВР is the mobilization of internal reserves identified during the audit in the activities of the organization, thousand rubles.

Utilization ratio of identified internal reserves (Kiv):

This coefficient shows the degree of mobilization of the identified on-farm reserves in the activities of the organization. This coefficient also allows you to establish how justified the conclusions made by the internal audit auditor were, and justified by a certain amount of identified internal reserves.

6. The coefficient of identified shortages, losses from damage and theft due to the fault of the employees of the organization (Knph):

where NPH is the total amount of shortages, losses and thefts identified in the course of control and audit activities due to the fault of the organization's personnel.

This coefficient can be calculated for individual reporting periods, processes of circulation of funds, types of activities, etc. It shows how many rubles shortages, thefts, losses per 1 ruble of costs for the maintenance and operation of the on-farm control (audit) service.

The coefficient of possible losses due to errors in taxation (Kvp):

where FS is the amount of possible financial sanctions, thousand rubles.

this ratio shows the effectiveness of the internal control service in detecting errors in taxation, correcting them in time and preventing financial sanctions, i.e. savings per each ruble of costs for the maintenance and operation of the on-farm control (audit) service.

The coefficient of a comprehensive assessment of the effectiveness of the service of on-farm control (audit) (Kots):

Kots \u003d Kpv * Knph * Kvp

This indicator shows the average effect of the work of the internal audit service per ruble of costs for the maintenance and operation of this service.

The absolute amount of the effect of the work of the internal control (audit) service (ASE), rub.

Ase \u003d MVVR (or VVR) + NPH + FS

The efficiency of the work of the internal audit service is significantly influenced by the system of organizing the work of employees of this service. Therefore, for a quantitative assessment of the level of organization of labor of employees of the service (department) of internal audit, you can use the same indicators as for assessing the organization of labor of employees of the administrative apparatus of an economic entity:

a) coefficient of intensive use of working time (Ke):

where Pr - loss of working time in the audited period,%;

Nfr - nominal fund of working hours for the performance of control and audit work in the audited period (100%);

b) coefficient of stability of audit personnel (Кс):

where Z 1 - the number of employees of the internal audit service who quit for

reporting period, people;

Z 2 - the average monthly number of employees of the audit service, people;

c) coefficient of labor discipline in the audit service (Kt):

where Dp - the number of lost man-days as a result of absenteeism and other violations of discipline, man-days;

Before - the total number of person-days;

d) coefficient of performance of duties by internal auditors (Ki):

,

where Zn - the number of employees of the internal audit service who received administrative penalties for improper performance of duties, people;

e) the ratio of certified auditors (auditors with a certificate of a professional auditor or professional accountant) and non-certified auditors (Ksp):

where Sof - the actual ratio of specialists - professionals, people;

Sop - normative (planned) ratio of specialists - professionals, people;

g) qualification factor of employees of the internal audit service (Kkr):

where Zkv is the number of employees of the internal audit service with higher and secondary specialized education, people;

h) coefficient of application of mechanization and automation means in control and audit activities (Kma):

where Ohma - the volume of control and audit work performed using mechanization and automation, man-hour or in%;

Op - the total amount of work on the audit plan or program, man-hour or 100%.

In each specific case, when determining the effectiveness of certain measures aimed at improving the organization of the internal audit service and managing its activities, it is advisable to choose some of the listed indicators as an assessment criterion, and take others as a limiter characterizing the conditions for achieving results measured by the main indicators.

The issues of organizing internal control in economic entities of certain organizational and legal forms are regulated by the following legislative acts of the Russian Federation:

1. Federal Law No. 208-FZ of December 26, 1995 “On joint-stock companies", paragraph 1 of Art. 85;

2. Federal Law No. 14-FZ of February 8, 1998 “On companies with limited liability", paragraph 1 of Art. 47;

3. Federal Law No. 41-FZ of May 8, 1996 “On Production Cooperatives”, paragraph 1 of Art. eighteen;

4. Federal Law No. 193-FZ of 08.12.1995 “On Agricultural Cooperation”, paragraph 1 of Art. thirty.

Internal control is a process aimed at achieving a sufficient level of confidence that an economic entity ensures: the efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, the safety of assets; reliability and timeliness of accounting (financial) and other reporting; compliance with applicable law, including when performing business activities and maintaining accounting records.

Currently, there is no VC in small businesses, and if there is, it is poorly organized. Internal control is one of basic management functions, in the absence of which it is impossible effective management economic entity. It is internal control that allows developing and implementing solutions for the efficient use of resources.

The presence of accounting and control in corporate governance is explained by the need to generate information on each fact of economic life, including those associated with the use of material, labor and financial resources, which makes it possible to increase the efficiency of the financial and economic activities of an economic entity.

It should be noted that not all user groups have equal access to information generated by internal control and accounting services. As a rule, the administration can have unlimited access to information, and owners can have partial access. Therefore, internal control must be organized in such a way as to realize the possibility of providing the necessary information for the purposes of management on different levels hierarchy, with different requirements for its completeness, form and content. Internal control in the management system of an economic entity can function effectively only in conjunction with other management functions. The connection of control, accounting and analytical processes allows the best solution to the problem of information support for management.

The purpose of internal control is determined by each economic entity independently. So, according to the information of the Ministry of Finance of Russia No. PZ-11/2013 internal control contributes achievement by the economic entity of the goals of its activities and should ensure the prevention or detection of deviations from the established rules and procedures, as well as distortions of accounting data, accounting (financial) and other reporting. The implementation of control actions is impossible without considering its components.

In this information, the Ministry of Finance of the Russian Federation identifies as the main elements of internal control of an economic entity:

the control environment;

risk assessment;

· internal control procedures;

information and communication;

· Evaluation of internal control.

Table 1. Characteristics of the elements of the internal control system

Control environment	Risk assessment	Internal control procedure	Information and communication	Assessment of internal control
A set of principles and standards for the activity of an economic entity	Risk Identification and Analysis Process	Actions aimed at minimizing risks affecting the achievement of the goals of an economic entity	Ensures the functioning of internal control and the possibility of achieving the set goals	Carried out in relation to the elements of internal control in order to determine their effectiveness and efficiency, as well as the need to change
Purposefulness. Timeliness. Effectiveness. Objectivity. Consistency. Confidentiality. Flexibility. Simplicity	Origin and existence. Completeness. Rights and obligations. Evaluation and distribution. Presentation and disclosure	Documenting. Confirmation of conformity between objects (documents) or their compliance with established requirements. Sanctioning (authorization) of transactions and operations, providing confirmation of the eligibility of their commission. Data reconciliation. Separation of powers and rotation of duties. Procedures for monitoring the actual presence and condition of objects, including physical security, access restriction, inventory. Supervision, providing an assessment of the achievement of set goals or indicators. Procedures related to computer processing of information and information systems	Information systems of an economic entity. Spread of information	Monitoring of internal control. Periodic evaluation of internal controls

It should be noted that, in the elements of internal control, the issue of assessing the effectiveness of internal control is not sufficiently developed, both for management purposes and for the purposes of an independent audit of financial statements. As a result, there is no methodological base that allows companies to carry out effective work on errors and influencing managerial decision-making. Therefore, for the purposes of management, it is most significant and necessary for economic entities to form a system of indicators and criteria for assessing the effectiveness of internal control over the use of resources, including material, labor and financial ones.

Another problem is the absence in the Russian Federation of general criteria for evaluating efficiency, which is explained by the lack of internal control standards or their insufficient development. In recent years, increased attention has been paid to internal control at the international level. The result of work in this area was the development of a number of documents that attempt to identify, evaluate, describe and identify areas for improving internal control.

The assessment of the effectiveness of internal control must begin with its organization, since only good can be effective organized system. Sufficiently detailed requirements for the organization of internal control are set out in the already mentioned information of the Ministry of Finance of Russia No. PZ-11/2013.

The system of internal control over the use of resources cannot be effective without clearly defined powers of the control bodies of an economic entity. The division of control powers of divisions is internal affairs each organization and is entirely dependent on the interaction of corporate governance, risk management system and internal control itself.

When developing a methodology for assessing the effectiveness of internal control, it is necessary to clearly formulate the methods for its implementation, depending on the goals set corporate governance. As a result, controls may vary. At the same time, the lists of procedures for assessing the effectiveness of internal control applied within each event will be similar:

control and approval of documents;

check of arithmetic records;

maintaining and checking analytical reports;

preparation and approval of reports, as well as bringing reports to the attention of management.

When evaluating the effectiveness of internal control, a hierarchical "ladder" of methods and methods of evaluation, shown in Fig. 1, can be used. 3.

Figure 3. Hierarchy of techniques and methods for assessing the effectiveness of internal control

Internal control procedures are actions aimed at minimizing risks that affect the ability to achieve the goals of an economic entity.

A survey of the personnel of an economic entity is conducted in order to assess their knowledge and qualifications, as well as to obtain information on the procedure for committing the facts of economic life and the functioning of internal control. Observation of the facts of economic life and the implementation of internal control allows you to confirm the fact of its existence and effectiveness. Analytical techniques are used when it is necessary to highlight formalized indicators for assessing internal control.

Verification of evidence of internal control and its results is applied if its results have been documented.

Re-conducting the internal control procedure is applied if all other methods failed to provide sufficient evidence of the effectiveness of internal control and its documentation is missing.

The opinion of the inspector, which is formed in the course of assessing the effectiveness of internal control, serves as the basis for making any decisions based on it.

According to the authors, the results of assessing the effectiveness of internal control should be documented. There are no special requirements for the execution of the final document based on the results of the assessment of internal control. At the same time, it should be noted that the generated document must be sufficient and appropriate and meet criteria such as: simplicity; visibility; understandability; neutrality of information, etc.

It is advisable to assess internal control based on the following requirements for the implementation of control measures: the proportion of a sample of documents or objects of control; the validity of the identified deviations; consideration of possible causes of errors; developing recommendations for correcting errors; assessment of the impact of errors on managerial decision-making (risks of ineffectiveness of managerial decisions caused by undetected errors).

Based on these criteria, benchmarks should be summarized on a specific checklist. The assessment of internal control is carried out as a percentage. 100% is assigned if all documents are checked and there are no comments on the control results. Accordingly, zero percent is assigned if control measures in any direction were not carried out.

In conclusion, it should be noted that due to the lack of a clearly formulated standard in terms of assessing the effectiveness of internal control, economic entities have to independently form an opinion on the compliance of internal control with the goals and objectives of their activities, as well as to check the effectiveness of control measures according to their professional judgment.

Control over ensuring information security constitutional rights and freedoms of citizens, enterprises and organizations in the field of informatization;

Necessary level of security of information to be protected;

security of formation and use systems information resources(technologies, systems for processing and transmitting information).

The key point of state policy in this area is the awareness of the need to protect any information resources and information technologies, mishandling of which may cause damage to their owner, owner, user or other person.

Regulations legal regulation issues of informatization and information protection in Russian Federation include:

Laws of the Russian Federation

Decrees of the President of the Russian Federation and normative documents approved by these decrees

Decrees of the Government of the Russian Federation and normative documents approved by these decrees (Regulations, Lists, etc.)

State and industry standards

· Regulations, Orders. Guidelines and other normative and methodological documents authorized state bodies (State Technical Commission of Russia, FAPSI, FSB).

Federal laws and others regulations provide:

Separation of information into categories of free and restricted access, and restricted information is divided into:

o classified as a state secret

o classified as an official secret (information for official use), personal data (and other types of secrets)

o and other information, the misuse of which may cause damage to its owner, owner, user or other person;

· legal regime of information protection, mishandling of which may cause damage to its owner, owner, user and other person, as determined by:

in relation to information classified as state secrets - authorized government bodies on the basis of the Law of the Russian Federation "On State Secrets" (dated July 21, 1993 N 5485-1);

· in relation to confidential documented information - by the owner of information resources or an authorized person on the basis of the Law of the Russian Federation "On Information, Informatization and Information Protection" (dated February 20, 1995 N 24-FZ);

in relation to personal data - separate federal law;

· activity licensing enterprises, institutions and organizations in the field of information security;

· attestation automated information systems that process information with limited access for compliance with information security requirements when working with information of an appropriate degree of confidentiality (secrecy);

· certification of protective equipment information and means of monitoring the effectiveness of protection used in the AU;

assigning decisions on the organization of licensing, attestation and certification to bodies government controlled within their competence, determined by the legislation of the Russian Federation;

Creation of automated information systems in a secure design and special units that ensure the protection of information with limited access, which is the property of the state, as well as monitoring the security of information and granting the right to prohibit or suspend the processing of information in case of failure to comply with the requirements for ensuring its protection;

· definition of the rights and obligations of subjects in the field of information protection.