Internal Control System of the Enterprise as Instrument for Ensuring Economic Security
https://doi.org/10.22394/1726-1139-2024-1-74-83
Abstract
The Russian economy today faces serious problems due to external sanctions, which are aimed at weakening it in every possible way. This leads to the emergence of new and aggravation of existing problems in the field of ensuring the economic security of enterprises. Activities to manage the processes of protecting the economic interests of enterprises in these conditions need to be intensified. The functioning of the enterprise’s internal control system plays a significant role in this. Purpose of the study: to analyze the functioning of the enterprise’s internal control system in the context of solving the problems of ensuring its economic security. Research methods: analysis of the dynamics of risks and threats to the economic security of enterprises, functional analysis, methods of structural and comparative analysis, the study is based on the ideas of integrating enterprise management, which implies the integration of its various subsystems, in particular, internal control systems and ensuring economic security. The article substantiates the need to introduce and develop internal control at an enterprise and examines the importance of the internal control system as a factor in increasing the economic security of an enterprise. The main objectives of the economic security of an enterprise in this context are identified as: timely identification and prevention of adverse events in the activities of the enterprise; ensuring compliance with current legislation; asset protection; control of the reliability of the reporting provided; carrying out analysis of the processes of economic activity of the enterprise. These tasks correlate with the tasks of the enterprise’s internal control system.
About the Authors
A. V. Guryanov
St. Petersburg State Transport University of Emperor Alexander I
Russian Federation
Russian Federation
Andrey V. Guryanov, Professor of the Department of Transport Economics, Doctor of Economics, Associate Professor
V. A. Plotnikov
St. Petersburg State University of Economics
Russian Federation
Russian Federation
Vladimir A. Plotnikov, Professor of the Department of General Economic Theory and History of Economic
Thought, Doctor of Economics, Professor
A. M. Yusufova
Dagestan State Technical University
Russian Federation
Russian Federation
Agakhanum M. Yusufova, Senior Lecturer, Department of Economic Theory
References
1. Vasilyev V. L., Sedov S. A., Ustyuzhina O. N. Lean production as a method of increasing the economic security of enterprises and organizations // Internet journal of Science [Internet-zhurnal Naukovedenie]. 2015. Vol. 7, N 5 (30). P. 17. http://dx.doi.org/10.15862/33EVN515 (in Rus).
2. Vertakova Yu. V., Mandrusova A. I. The importance of management decisions in various schools of management // Management Sciences [Upravlencheskie nauki.]. 2020. N 3. P. 61–77. (in Rus).
3. Gribanova N. N. Methodological issues of forming a corporate risk management system // Baikal Research Journal. 2013. N 1. P. 15. (in Rus).
4. Grishkov V. F. Confrontation between Russia and the “collective West”: influence on industrial production // Theory and practice of service: economics, social sphere, technology [Teoriya i praktika servisa: ekonomika, sotsial’naya sfera, tekhnologii]. 2023. N 1 (55). P. 21–26. https://sciup.org/148326177 (in Rus).
5. Dudin M. N., Shkodinsky S. V., Ivanov M. O. Current problems of ensuring the financial sovereignty of Russia in the context of international sanctions // Finance: theory and practice [Finansy: teoriya i praktika]. 2023. Vol. 27, N 1. P. 185–194. https://doi.org/10.26794/2587-5671-202327-1-185-194 (in Rus).
6. Endovitskaya A. V., Volkova T. A. Financial stability as a factor in the economic security of an enterprise // Bulletin of the Voronezh State University of Engineering Technologies [Vestnik Voronezhskogo gosudarstvennogo universiteta inzhenernykh tekhnologii]. 2015. N 3 (65). P. 258–162. https://doi.org/10.20914/2310-1202-2015-3-258-262 (in Rus).
7. Kazantseva A. N., Plotnikov V. A. Development of the internal control system in modern companies: theoretical approaches and proposals for improvement // Administrative consulting [Upravlencheskoe konsul’tirovanie]. 2018. N 10 (118). P. 99–108. https://doi.org/10.22394/1726-1139-2018-10-99-108 (in Rus).
8. Makarova V. I., Eliseeva I. V., Eliseeva A. I. Leasing as a tool for updating fixed assets and ensuring the economic security of an enterprise // Bulletin of the Volzhsky University named after V. N. Tatishchev [Vestnik Volzhskogo universiteta im. V. N. Tatishcheva]. 2016. Vol. 2, N 2. P. 61–67. (in Rus).
9. Matveev B. A. Risk management system // Bulletin of the South Ural State University. Series: Economics and management [Vestnik YuUrGU. Seriya: Ekonomika i menedzhment]. 2007. N 5 (77). P. 70–75. (in Rus).
10. Meleshko Yu. V. Digitalization of a mining enterprise as a factor in ensuring its economic security // Technical and technological problems of service [Tekhniko-tekhnologicheskie problemy servisa]. 2020. N 3 (53). P. 59–63. EDN SSZTKN (in Rus).
11. Minakov A. V. Economic security of small and medium-sized businesses in modern conditions: concept and analysis of approaches // Bulletin of Economics, Law and Sociology [Vestnik ekonomiki, prava i sotsiologii]. 2018. N 3. P. 36–40. (in Rus).
12. Peshkova G.Yu., Supataev T. M. Methodological support of the system for ensuring economic security of an oil and gas industry enterprise // News of the St. Petersburg State Economic University [Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta]. 2022. N 2 (134). P. 74–78. EDN JDZCOT (in Rus).
13. Plotnikov A. V., Kharlamov A. V. Directions for neutralizing the negative impact of non-economic shocks on the real sector of the Russian economy // News of the St. Petersburg State Economic University [Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta]. 2023. N 1 (139). P. 50–58. EDN QQPSKE (in Rus).
14. Plotnikov V. A. Prospects for economic development in conditions of post-normality // News of the St. Petersburg State Economic University [Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta]. 2022. N 6 (138). P. 15–21. EDN RWCNRH (in Rus).
15. Plotnikov V. A., Fedotova G. V. Genesis of control in the public administration system of Russia // Economic revival of Russia [Ekonomicheskoe vozrozhdenie Rossii]. 2013. N 2 (36). P. 101–110. (in Rus).
16. Pluzhnikov V. G., Kukharenko S. I., Shikina S. A. Diagnostics as a tool for ensuring the economic security of an enterprise // Bulletin of the South Ural State University. Series: Economics and management [Vestnik YuUrGU. Seriya: Ekonomika i menedzhment]. 2017. Vol. 11, N 1. P. 36–44. EDN YHPXHN (in Rus).
17. Pogodina V. V., Redkina T. M., Smirnov A. A. Challenges to Russia’s economic security in the context of a special military operation // News of the St. Petersburg State Economic University [Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta]. 2023. N 5 (143). P. 82–85. EDN IFUBRV (in Rus).
18. Semikashev V., Gaivoronskaya M. Opportunities and limitations for the development of the Russian gas industry in the context of sanctions for the future until 2030 // Energy Policy [Energeticheskaya politika]. 2023. N 9 (188). P. 26–39. (in Rus).
19. Slavetskaya N. S. Country risk for international oil and gas companies in the context of sustainable development // News of the St. Petersburg State Economic University [Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta]. 2023. N 3-1 (141). P. 29–33. EDN WBPHFI (in Rus).
20. Flegontov N. A. The impact of economic sanctions on the financing of oil and gas projects in the Russian Arctic // Problems of the post-Soviet space [Problemy postsovetskogo prostranstva]. 2023. Vol. 10, N 3. P. 218–233. https://doi.org/10.24975/2313-8920-2023-10-3-218-233 (in Rus).
21. Shiryaeva G. F., Makarova V. I. Improving internal control at an enterprise // Bulletin of Eurasian Science [Vestnik Evraziiskoi nauki]. 2019. N 2. https://esj.today/PDF/31ECVN219.pdf (in Rus).
22. Yusufova A. M. Shocks of the external environment and the viability of organizations // Theory and practice of service: economics, social sphere, technology [Teoriya i praktika servisa: ekonomika, sotsial’naya sfera, tekhnologii]. 2020. N 3 (45). P. 23–26. https://sciup.org/148320310 (in Rus).
23. Yusufova A. M. Economic security of enterprises: approaches to ensuring in the conditions of modern political and economic turbulence // News of the St. Petersburg State Economic University [Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta]. 2023. N 6-1 (144). P. 188–193. EDN ZQFQBC (in Rus).
Review
For citations:
Guryanov A.V., Plotnikov V.A., Yusufova A.M. Internal Control System of the Enterprise as Instrument for Ensuring Economic Security. Administrative Consulting. 2024;(1):74-83. (In Russ.) https://doi.org/10.22394/1726-1139-2024-1-74-83
Views:
412
Email this article 