Control systems in the organization. Organization of the internal control system

Introduction 3

Chapter 1. Nature and control systems 5

1.1. Concept of control 5

1.2. Types of control 6

1.3. Types of control systems 10

Chapter 2. Stages of strategic control of the organization 15

2.1. Brief description of SK StroyAlliance LLC 15

2.2. Management control 16

2.3. Control over the implementation of the strategic development of the company 23

Conclusion 25

References: 26

Introduction

To realize the mission of the company, to achieve the goals of the company and organize clear interaction of all employees, it is necessary to constantly monitor the work of each employee of the enterprise and the entire “team” as a whole, and all this is directly an integral part of strategic management. The organization of control at Russian enterprises, which has developed today, can no longer satisfy managers, does not correspond to changing conditions, and does not bring the necessary results. Control over the work of personnel in Russian practice comes down, as a rule, to checking the fulfillment by employees of their duties, as well as the tasks of management. This practice is outdated. Modern managers should strive above all to help employees improve their work, to more fully demonstrate their potential in practice, to achieve a more effective, more creative approach to business.

The main task of a manager in managing a team today is the ability to create adequate conditions for the realization of their capabilities by each of its members, to arouse enthusiasm in people, the desire to solve certain problems. For the success of the company, the ability of a manager to communicate with colleagues, the ability to lead people is important. Here, the rational organization of the work of the team, humane communication with each employee, the ability to find the best way to influence a particular employee in order to solve certain problems are especially important. special role takes control here.

Strategic control systems are systems of formal goal-setting control, observation, evaluation and feedback that provide managers with information about the organization's performance and the need for corrective actions. Therefore, the control system must implement four steps of action:

setting standards for performance evaluation to be developed concurrently with the strategy;

creation of a measuring system that will show the degree of achievement of goals, which is a complex task, since many actions are difficult to evaluate;

comparison of actual functioning with established goals;

evaluation of the comparison results and development, if necessary, corrective actions.

The control function of management is most effectively carried out by the manager by jointly analyzing the results of his work with the employee, searching for the causes of failures, after which it is necessary to train the subordinate by the manager, transfer experience, detailed briefing. Instead of remarks on work and claims to the employee, the manager helps him to eliminate gaps in knowledge. This contributes to the provision of higher quality and results of labor activity. At the same time, individual control on the part of the manager should be supplemented by the collective control of the employees of the company.

Implementation of the strategy involves choosing the right combination of structure and control over the implementation of the company's strategy. In the general case, control is necessary, because although the management structure assigns roles and tasks to performers, it does not ensure their motivation.

The purpose of this course work is to build control systems for the implementation of the strategic plan of the organization. We will consider the construction of control systems using the example of NGO "SK StroyAlliance".

Chapter 1. Essence and control systems

1.1. The concept of control

Control is primarily among those management functions, the essence of which is most often misunderstood. Control is a process that ensures the achievement of the goals of the organization. It is necessary to detect and resolve problems that arise before they become too serious, and can also be used to stimulate successful performance.

Control is very important for an organization to function successfully. Without control, chaos begins, and it becomes impossible to unite the activities of any groups. It is also important that in themselves the goals, plans and structures of the organization determine its direction of activity, distributing its efforts in one way or another and directing the execution of work. Control is thus an integral element of the very essence of the entire organization.

Control is a critical and complex management function. One of the most important features of control, which should be taken into account in the first place, is that control must be comprehensive. Every manager, regardless of his rank, must exercise control as an integral part of his official duties, even if no one specifically instructed him to do this. The control function is such a characteristic of management that allows you to identify problems and adjust the activities of the organization accordingly before these problems develop into a crisis.

One of the most important reasons for the need for control is that any organization is certainly obliged to have the ability to fix its errors in time and correct them before they damage the achievement of the organization's goals.

One of important aspects control is to determine which areas of the organization's activities most effectively contributed to the achievement of its goals. This is how small firms determine in which areas they can expand and contract, which of their constituent firms should get a larger share of the resources, and which should be sold or disbanded. By identifying the successes and failures of the organization and their causes, we are able to quickly adapt the organization to dynamic requirements. external environment and thereby ensure the greatest pace of progress towards the fundamental goals of the organization.

1.2. Types of control

All types of control are similar, because. have the same goal, but they differ only in the time of implementation. There are three main types of control: preliminary, current and final.

Preliminary control.

The main means of exercising preliminary control is the implementation of certain rules, procedures and lines of conduct. Since rules and lines of conduct are developed to ensure the implementation of plans, their strict adherence is a way to make sure that the work develops in a given direction. Likewise, writing clear job descriptions, effectively communicating goals to subordinates, and recruiting qualified people into the administrative apparatus of management will all increase the likelihood that the organizational structure will work as intended. In organizations, prior control is used in three key areas - in relation to human, material and financial resources.

Preliminary control in the field of human resources is achieved in organizations through a thorough analysis of the business and professional knowledge and skills that are necessary to perform certain job responsibilities and the selection of the most prepared and qualified people. In order to make sure that the hired workers will be able to perform the duties assigned to them, it is necessary to establish a minimum acceptable level of education or work experience in this field and to check the documents and recommendations presented to the hired. It is also possible to significantly increase the likelihood of attracting and retaining competent employees in the organization by establishing fair amounts of payments and compensations, conducting psychological tests, as well as through numerous interviews with the employee in the period before hiring him. In many organizations, the preliminary control of human resources continues after they are hired during the course of training. Training allows you to determine what additionally needs to be added to both the management team and ordinary performers to the knowledge and skills they already have before proceeding to the actual performance of their duties. A pre-training course increases the likelihood that hired workers will work effectively.

The most important means of preliminary control of financial resources is the budget, which also allows you to carry out the planning function. The budget is an ex-ante control mechanism in the sense that it provides assurance that when an organization needs cash, it will have it. Budgets also set up cost estimates and prevent any department or organization as a whole from running out of cash. Ex-ante control is usually implemented in the form of defined policies, procedures and rules.

2. Current control.

Current control is carried out when work is already underway and is usually carried out in the form of control of the work of a subordinate by his immediate superior. Regular checks on the work of subordinates, discussion of emerging problems and proposals for improving work will eliminate deviations from the plans and instructions. If these deviations are allowed to develop, they can develop into serious difficulties for the entire organization. Current control is not carried out literally simultaneously with the execution of the work itself. Rather, it is based on a change in the actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out current control in this way, the control apparatus needs feedback.

Feedback is information about the results obtained. The simplest example of feedback is a message from a boss to subordinates that their work is unsatisfactory if he sees that they are making mistakes. Feedback systems allow management to identify many unforeseen problems and adjust their behavior so that the organization does not deviate from the most effective path to the tasks assigned to it. Feedback control is not an invention of organizational management theory. Such systems are one of the most widespread natural phenomena.

All feedback systems consist of the same fundamental elements and operate on the same principles (Fig. 1.)

Rice. 1. Systems with feedback

3. Final control.

As part of the final control, feedback is used after the work is done. Either immediately upon completion of the controlled activity, or after a predetermined period of time, the actual results obtained are compared with the required ones.

Although the final control is carried out too late to react to problems at the time of their occurrence, nevertheless, it has important functions. One of them is that the final control gives the management of the organization the information necessary for planning in case similar work is supposed to be carried out in the future. By comparing actual and required results, management is better able to assess how realistic their plans were. This procedure also allows you to get information about the problems that have arisen and formulate new plans so as to avoid these problems in the future. The second function of the final control is to promote motivation. If the management of an organization associates motivational rewards with the achievement of a certain level of performance, then it is obvious that the actual performance achieved must be measured accurately and objectively.

Current and final control is based on feedback. Management systems in organizations have open feedback, since the manager, who is an external element in relation to the system, can interfere in its work, changing both the goals of the system and the nature of its work.

Control not only allows problems to be identified and responded to in a way that achieves intended goals, but also helps management decide when to make radical changes to the organization.

1. System control and diagnostics on board the relay satellite

   Abstract >> Astronomy

   Can be solved using systems control satellite resource developed in... -analysis and identification of interference, organization suppression of interfering signals. When ... by interference compensation or organizations opposition; interference source localization...

2. System management organizations (2)

   Test work >> Management

   Another. 1.3. Organization, how system management Organization how system management is one of the key ... strategic and coordination planning, financial and administrative control, personnel policy and public relations; solution...

3. Control, organization processes control

   Abstract >> Management

   On management on the topic: " Control, organization processes control organizations" Completed by Moscow, 2009 Contents Introduction... . With ever more complex activities organizations traditional system external control is costly and...

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There are a huge number of classifications of control. Below are the main forms and types of control.

The main forms of control include financial and administrative.

1. Financial control covers all areas of the organization and is carried out on the basis of cost indicators that allow you to compare planned costs with actual ones. Financial control is carried out by special divisions: planning and financial management, accounting, individual economists and accountants in divisions. The control function has been greatly enhanced by the use of computer technology, which allows you to accelerate the process of collecting information necessary for the implementation of this function. The use of computer technology also makes it possible to form a centralized control system that ensures timely control of the results of the organization's financial activities.

2. Administrative control is carried out at all levels of management of the organization and is designed to evaluate the activities of employees (execution control). Administrative control is carried out constantly by both special units and managers at all levels of management of the organization.

Below are the main types of control:

By periodicity, control is divided into strategic, tactical and operational.

Strategic control. The task of such control is to evaluate and regulate the activities of the organization from the standpoint of its long-term goals and relationships with the external environment. This type of control is the most difficult, since the organization's strategy depends on changes in the environment. The unpredictability of the external environment complicates the development of standards and parameters, and, consequently, the very conduct of control.

tactical control. It is aimed at analyzing the implementation of tactical plans of the organization. It is carried out both in the enterprise as a whole and in key subsystems. The frequency coincides with the length of the period for which tactical development plans are drawn up. The main task: timely detection of deviations from the standards and implementation of corrective measures.

operational control. It is carried out according to periods characteristic of individual projects or works. Can be done daily. It includes the control of the execution of works and the methods used to produce products and services, and the execution of all types of processes of the organization.

Operational control, in turn, is divided into:

Preliminary (proactive). Carried out before the actual start of work. The main means of implementation is the implementation of certain rules, procedures and lines of conduct. Used in three key areas: In relation to human resources (Analysis of business and professional knowledge and skills, selection of the most qualified personnel. Control of the preliminary training course is already in progress.); material resources (Development of standards at a minimum acceptable levels quality, conducting quality assurance checks. Ensuring stocks of materials at the proper level.); financial resources (the most important means of control is the budget. Ensuring confidence in the means and setting a limit on costs.)

Current (production). It is carried out directly in the course of work. It is necessary to establish a feedback system for timely receipt of data on the results. The leader influences the system, making timely changes.

Final (subsequent). Conducted at the end of work. It has two important functions: Gives the management of the organization the information necessary for planning similar work, contributes to the motivation of employees who have reached a certain level of performance. The results of the final control provide information to the management of the organization about the quality of the management system and its bottlenecks that need to be improved.

functional subsystems.

The organization distinguishes such functional areas as production, finance and accounting, personnel, marketing. Only the main ones are listed here, but in accordance with organizational structure there may be many more. And each functional area has its own control objects. In manufacturing, for example, these are quality, time spent per unit of output, unit costs, equipment utilization, etc. Each enterprise determines its objects of control for a particular functional area.

The main control systems include:

1. Budget control

Budget control - component financial control, through which, in the process of drafting the budget, its analysis and the preparation of a report on its execution, the formation, distribution and use of budgetary funds are checked.

The budget serves as a screening mechanism because it provides assurance that when an organization needs cash, it will have it. Budgets also set spending limits and thus prevent any department or organization as a whole from running out of cash.

2. Standard costing

It is a technology related to providing control information about the cost of products or activities. while budget control allows you to compare totals, standard costing considers the price of an individual unit of goods.

The system is used specifically to identify differences in the purchase price of materials or in the use of materials (this is an excellent way to quickly identify unacceptable levels of waste). This is also used to control payment costs. work force where there are some defined standards for hours of work and pay for work

3. Quality control

Most often, we are talking mainly about "Total Quality Management" (TQM - Total Quality Management), rather than about direct product quality control. For quality control, it is best to make sure that for each process, regardless of whether it is a specific manufacturing process or about some procedure in the office, the quality of the output must meet some predetermined quality standard. Moreover, some organizations have found that they must acquire a formal, recognized quality certificate such as British Standard (BS) 5750 or its international equivalent, ISO 9000, in order for customers to continue to work with them.

Every possible location for a quality defect and every potential type of defect should be the subject of the attention of quality control personnel. In some situations, the adage that prevention is better than dealing with the consequences is true. Good system quality control is one that is based on carefully designed parameters, plans and procedures so that the risk of producing poor quality products is reduced.

4. Stock control

Most often this control is called logistics. All problems can be related to raw materials, components, packaging, semi-finished products and finished products. Inventory control systems must minimize waste. Effective inventory control can be achieved if it is built into common system standard costing, if it is related to the control of the purchasing function, and is also related to quality control.

Importance effective system inventory control is due to the fact that each organization has only a limited amount of cash resources. If they are spent on the purchase of materials and production faster than they come from sales, then sooner or later there will be a cash crisis. This is known as a working capital problem or a cash crunch and often results from overly optimistic buying (“fantastic deal”) or hoarding. finished products(“from day to day there will be a frenzied demand”). In the establishment optimal ratio and consists of inventory control

5. Systems based on the use of computers

The use of computers has led to the extremely rapid growth of control systems, taking full advantage of the rapid processing and storage of data. Typically, this development is characteristic of large organizations, where it is felt that costs can be evaluated in terms of potential savings that can be achieved.

Recently, with the advent of microcomputers and the prevalence of computer service bureaus, there is a real opportunity for even the smallest organizations to have control systems. Computer-generated information or computer control systems can provide effective answers to many of the problems faced by companies,

6. General control

The overall control of the organization is carried out in much the same way as the control over the various departments. This is achieved by comparing overall performance with plans, usually through reports such as trading accounts, profit and loss accounts, balance sheets, analyzing how important it is to the company; calculation of profits and losses for public organizations engaged in the provision of services, societies and clubs. These traditional accounting systems by themselves do not allow us to observe the development of the situation, but if they are relevant to the budget of the organization, deviations in the overall functioning can be noticed quickly.

The following approaches to the development of control systems are also known in management:

Market. External standards are used to set standards. market mechanism, such as price competition and relative market share. It is usually used by organizations whose products or services have clear specifications and stand out in the market, as well as by companies that operate in a highly competitive environment.

Bureaucratic. Emphasis on organizational authority, on administrative and hierarchical mechanisms such as rules, procedures, instructions, policies, standardization of operations, clear job descriptions and accurate budgets, through which the desired behavior of employees is ensured and their work in accordance with established norms and standards of performance .

Clan. The behavior of employees is regulated on the basis of common values, norms, traditions, rituals, legends, and other aspects of organizational culture. Used in organizations where team work practices are common and the technology used changes frequently.

The above types and methods of control are classical and most frequently used. But applied together they form a system that is individual for each enterprise. An ideal control system for some organizations can only hide existing problems and become destructive to others. Therefore, no matter what type and method of control the manager chooses, he must always take into account the characteristics inherent in the organization.

The owner of any economic object always cares about the quality of the organization of its economic activity. Any profitable enterprise carries a potential profit for its owner. What literate entrepreneur would not be interested in the conditions for the functioning of his own offspring, bringing him such serious income? Probably, you need to be a fool to let everything take its course and assume that it will always be so, that the work in the organization will proceed as planned and will bring the same positive financial results forever, without delving into and without interfering in the labor process of your subordinates. Precisely because every businessman in of sound mind and with an objective attitude to the management of his company, he is afraid of losing his profits and becoming bankrupt one day, he introduces a system internal control organization's activities. What it is? What does this system give? How is it organized? And what are the goals? About everything in order.

What is an internal control system in an organization

An example of any demonstrative business entity is an enterprise that uninterruptedly carries out its economic activity and fulfills the main condition for its existence - it makes a profit, regularly increasing it. The owner of the company always directs all the efforts and investments only to what makes his organization even stronger and more powerful, expanding the sources of return in the form of income. Of course, any owner wants his company to function smoothly. And he understands that for this you need to take appropriate action. This is where the global need for the organization of the internal control system of the organization arises. Here one can clearly see the need to form within the enterprise such an apparatus for monitoring and identifying shortcomings in the management process, which will signal to the owner about any violations and inconsistencies. What should be such a device?

The internal control system in the management of an organization is a set of methods for monitoring, monitoring, checking, evaluating and analyzing all the procedures and business processes that take place at the enterprise, which are directly related to the results of the economic activity of the company as a whole. In other words, these are special employees, specific methodologies research, a list of analytical equipment and related technologies, which together give the very controlling effect that a business owner wants to be provided with. He needs such controlling in order to protect himself from dishonest subordinates or poor-quality performance of their duties, which in the end can affect the financial result of the enterprise as a whole. But how is this process organized?

Internal control in a company is the formation of such a favorable ground for the functioning of regulatory bodies in conjunction with their access to technical equipment and all necessary information a business entity that can provide quality control in monitoring the work of workers and the performance of their immediate tasks in accordance with their job descriptions. Simply put, the creation of a controlling apparatus at an enterprise involves the performance by specialist auditors of checks on all functional areas firms.

Goals

A competent businessman never does anything aimlessly, therefore, he thinks over every detail of his action, innovation, order or order given through the director and implements it into economic activity your company to achieve a specific result. Accordingly, it is the same with the control apparatus. There are four main goals of the system in the organization, which guide any owner in order to avoid problems:

1. Checking the efficiency of economic activity. It implies the need to monitor and monitor the economic transactions carried out at the enterprise in order to identify possible deviations and suppression thereof.
2. Information Security. It involves the organization of transparent functioning of the accounting department in providing reliable, objective, complete and timely reporting to management and higher authorities.
3. Prevention of theft and illegal actions of employees. This refers to tighter control over possible incidents of money laundering and scams by employees within the enterprise.
4. Regulation compliance. Each state unit in the personnel apparatus must strictly follow the internal regulatory work schedule.

Trying to protect himself and the fruits of the functioning of his company in the form of revenue, its owner sets himself specific goals. These goals are successfully achieved thanks to effective organization internal control systems in the organization.

Structure

The mechanism of controlling at any enterprise is carried out through the hierarchical subordination of regulatory bodies. At each site there are bodies responsible for carrying out monitoring and verification activities. What does an example of an internal control system in an organization look like from the point of view of structural and hierarchical subordination?

Of course, much depends on the form of government at the enterprise. With a small firm and a staff of three or four people, everything is clear, there is nothing special to control, this is done by the immediate supervisor. But in large enterprises everything is different: the larger the company, the more relevant internal control measures should be distributed to its structural departments. For example, the organization of internal control in corporate systems carried out in the context of several structural blocks:

• The first block is the board of directors, the main and unshakable administrative apparatus, which is centrally managed and controlled.
• The second block involves the branching of control from the board of directors into two main bodies in the form of the management apparatus and the audit committee.
• The third block - provides for the division of control from the management apparatus to the heads of all departments existing in the company, which, in turn, control the direct activities of their subordinates in each department.
• The fourth block implies the dispersal of the controlling responsibilities of the audit committee into the risk management unit and the internal control unit.

Based on the block structuring of the control bodies in the company, we can conclude that there are two directions in corporate forms of government: these are separate structural bodies within the enterprise and the heads of departments who monitor their subordinates. Often this is exactly how the organization of the internal control system at the enterprise occurs.

The structure of supervision of financial institutions looks a little different. The internal control system of a credit institution provides for six main sources of dissemination of relevant measures at certain levels of the hierarchy:

• management bodies of the credit institution;
• head and his deputies;
• chief accountant and his deputy;
• audit commission or auditor in one person;
• special control units;
• other structural subdivisions of the credit institution's control bodies.

Kinds

The classification of types of internal oversight is quite multifaceted due to a large number division signs. Thus, the creation of an organization's internal control system provides for several branches in the main areas.

In order of implementation:

• administrative;
• managerial;
• financial;
• technological;
• legal;
• accounting.

According to the form of submission:

• actual;
• computer;
• documentary.

On a temporary basis:

• preliminary;
• current;
• subsequent.

In terms of coverage:

• full and partial;
• continuous or selective;
• complex or thematic.

Methods

In addition to the listed types of supervision, the audit procedures carried out at the enterprise can be manifested in the implementation of various methodological approaches to verification. Therefore, the organization of the internal control system at the enterprise involves the use of a set of three main methodological areas.

General methods:

• Audit - involves the control of accounting activities and financial reporting.
• Monitoring - involves studying the correctness of the procedures performed in specific areas in specific departments of the enterprise.
• Revision - carried out by means of verification manipulations with the documentation.
• Analysis - calculates specific economic indicators and compares them with the values ​​of the norm.
• Thematic check - is carried out for something specific, for example, checking the cash register and cash.
• Official investigation - occurs when some discrepancy with the regulations or an offense of a materially responsible person is revealed.

Methods of documentary control:

• Legal assessment - refers directly to the powers of the legal department at the enterprise with verification activities regarding contracts and other documentation.
• Logical control - is carried out in order to check the profitability of ongoing business operations, reflected in the relevant documents.
• Arithmetic verification - manifests itself in a specific miscalculation and comparison of indicators in documents with real data.
• Counter check - involves raising the primary for a specific period and its analysis: this includes waybills, tax invoices, adjustments to tax invoices, and more.
• Formal verification - provides control over the availability of mandatory documents, on the basis of which certain operations were carried out.
• Comparative check - reveals inaccuracies and inconsistencies in digital, summary, equivalent data.

Methods of actual control:

• Inventory - provides for a check by the internal control system of accounting in the organization of the presence and recalculation of such property as fixed assets, tangible and intangible assets, cash at the cash desk, non-cash finance in bank accounts and so on.
• Examination - is carried out by the method of attracting an expert or a specialist on a specific issue of a certain direction.
• Visual observation - involves monitoring the employee and his labor activity from the side. For example, this is how a senior accountant can observe the performance of his duties by an ordinary accountant.
• Control measurement - is distinguished by a sudden decision to check for a quantitative or qualitative reproduction of a particular operation in an enterprise in order to compare it with the norm.
• Analysis of management information - predetermines the study of orders, orders, decrees of an internal nature and verification of the results of their implementation.

Functions

The organization of an internal oversight system in an organization of any form of ownership provides for the implementation by the relevant authorities specific functions. After all, each controlling operation involves the achievement of a certain result. The global result should be the uninterrupted operation of the enterprise with a regular and stable income. And it seems possible to achieve it only when performing a set of strategic functions. Here is some of them:

• Monitoring the business activities of the company and its external environment - includes tracking market trends, changes in demand needs, as well as competitive facilities and their policies.
• Development of strategic directions of the enterprise's activity - provides for the achievement of the main goal of the company through tactical steps in the operational and economic activities.
• Creation of a risk assessment and management system - the supervisory authorities of any enterprise must have an idea of ​​what adverse factors threaten it within its activities.
• Evaluation of investment and capital investment projects - internal control should carry out work to assess the productivity, rationality and profitability of projects invested by it.

Moving from the general to the particular, one can single out the current functions of the internal accounting control system in the organization as fundamental information data for conducting high-quality internal inspection at the enterprise:

• study of existing accounting systems;
• evaluation of the productivity and profitability of these systems;
• financial analysis and accounting control;
• monitoring of controlling methods;
• compliance with legislation at the global level;
• compliance with internal regulations by employees;
• assessment of the level of reliability of the information data provided;
• consulting in accounting, tax, legal matters;
• participation in the direct automation of accounting, management and tax accounting;
• checking the fulfillment of planned indicators.

Stages

Like any other economic or procedural procedure, the implementation of control measures provides for a phased sequence of performing specific tasks. Here are the main stages in the organization of the internal control system that this kind of procession is characterized by:

1. Initiation of verification. Any control action is carried out either by order of the company's management, or as a planned event. The check is carried out on the basis of the order of the director or in the planned schedule of controlling procedures.
2. Control planning. Each inspection is preceded by the identification of some discrepancy in the functionality of the enterprise or the desire of managers to assess the state of affairs within the staff and the work they perform. Therefore, before the direct control procedures, a planned survey of the area to be checked and the development of tactical directions in the reproduction of upcoming events are carried out.
3. Direct verification. On a specific site for a specific period of time, certain documents are taken for examination and business operations are analyzed in their relationship with related processes of economic activity at the enterprise.
4. Preparing test results. Based on the results of all verification operations, the results of controlling are subject to mandatory documentation in order to provide final indicators to the company's management.
5. Carrying out relevant work after studying the results of the inspection. In the course of carrying out control operations, offenses committed by materially responsible persons are revealed, deviations from the norms are detected, cases of negligent attitude of some employees to work are observed, entailing, in a sense, damage to the economy of the enterprise as a whole. Therefore, such situational precedents give a reaction from the management apparatus in the form of a reprimand, deprivation of bonuses or dismissal of negligent subordinates. In addition, it is mandatory to analyze the data obtained and draw conclusions regarding possible modernization labor process required at this stage in order to improve the efficiency of the company as a whole.

Analysis

The analysis of the internal control system in the organization is of no small importance in maintaining the quality and correctness of the internal audit in the enterprise. Why is it so important in the modern business system? Because the analysis and evaluation of the internal control system of the organization is the impetus for the development of recommendations for its improvement and modernization of the business process as a whole. Not only is the verification of the procedural operations of the economic activity of an enterprise important in itself, but the level of effectiveness of its implementation can affect the prosperity and profitable functioning of the company as such.

The analysis of the internal organization system is carried out by the relevant bodies of centralized subordination of the company in the following areas:

• analysis of controlling processions as an object of analytical research;
• examination of the qualification potential and professionalism of employees performing control activities;
• consideration of the quality of the organization of planned work carried out by the auditors in the form of preparation for the audit process itself;
• verification of the outlined plan of strategic actions during the internal audit at the enterprise level;
• study of the availability of plans for inspections for the future, as well as an analysis of their relevance and depth of the problems considered by the supervisory apparatus.

Grade

The concept of analysis is inextricably linked with the concept of evaluation. In a broad sense, this term involves the establishment of the absolute or relative value of the investigated object, subject, phenomenon. In terms of economic implication, the assessment of the organization's internal control system implies a comparison with the norm of the actions carried out by the auditors during the audit, as well as consideration of the quality of the measures compiled by them, aimed at identifying inconsistencies, inaccuracies, errors in the course of business activities. Simply put, this is a test of the quality of the work of the inspectors themselves.

The combination of two related concepts - assessment and analysis - predetermines the need for additional activities after the audit. After all, based on the results of the analysis of the internal control system of accounting in the organization, the need to tighten, for example, labor regulations regarding the execution and storage of document flow, or decisions are made on more thorough and more frequent inventories of fixed assets of the enterprise, since in this part of accounting there are often inconsistencies with previous scores, and so on. And this applies not only specifically to the accounting department of the enterprise. That is, in other words, the assessment of the results obtained during the audit makes it possible to judge the need to improve the organization's internal control system or, conversely, draw conclusions about its quality functioning at this particular stage. By evaluating the final indicators acquired during the audit, one can also evaluate the work of the regulatory bodies themselves, based on the depth and content of their report at the end of the control activities.

Requirements

With all this, one should not forget that the internal control system used by the organization must comply with established norms and regulations. Moreover, this compliance should be carried out both at the enterprise level and in terms of compliance with current legislation. The Federal Tax Service provides for the following of all existing organizations as business entities to the order of June 16, 2017 "On Approval of the Requirements for the Organization of the Internal Control System". Here's what those requirements are:

• Creation of such a controlling apparatus in the company, which will ensure the orderly and efficient conduct of business activities, the achievement of positive financial results, the safety of the assets and property of the enterprise.
• Formation of an environment adapted for high-quality controlling within the company.
• Development of a possible risk management system.
• Possibility to check the existing facts of tax evasion, fees, insurance premiums.
• Disclosing the necessary information about possible risks and providing it to management in the proper form.
• Implementation of control procedures aimed at minimizing and reducing the level of risks.

Based on the requirements for the organization of the internal control system, we can draw conclusions about a serious share of importance that is assigned specifically to risks - existing possible threats that are an integral element of potential fears of entrepreneurs.

Risks

The risk-based internal control model is a model that allows you to analyze the threats of the enterprise, due to the need to master reliable information about the assets and liabilities of this economic entity. Risk orientation in the organization of the internal control system implies the goal of the company's management to obtain a reasonable degree of confidence that the company will achieve its goals in the most effective way. And in this vein, the main purpose of control is to ensure timely identification and analysis of reliability risks. financial statements compliance of the activities of employees with the regulations and the norms for regulating the working labor process provided for by the accounting policy of the enterprise, as well as the implementation of financial and economic plans, the efficient use of resources, the veracity of financial and management information. Therefore, the main shield for a business entity carrying out economic activities in the fight against threats and risks that prevent it from functioning under normal conditions is a well-built and properly organized control.

Control in the organization is to check the status of implementation of the adopted management decisions. The complexity and versatility of the control function make it possible to consider it in an organization as a system consisting of elements.

The main task of the control system in the organization- this is tracking the actual implementation of plans or determining how the actions correspond to the plan, i.e. comparison of the actual data of planning objects with the planned ones in order to identify deviations. Timely elimination of deviations from the planned state identified by the control is carried out with the help of operational regulation. In order to control and regulate the plan, appropriate quantitative information about the flow of processes in the organization is necessary, sufficient to imagine its real state. It is believed that the higher the degree of efficiency of control, the more effective it is. Therefore, accounting and time control should be as close as possible.

The control system in the organization should include two levels: lower and upper.

Lower level represents the control over execution of budgets of the centers of financial responsibility which is carried out by economic services of these divisions.

Upper level is a control over the execution of the budgets of all centers of financial responsibility, carried out by the financial and economic service of a commercial organization and its accounting department.

Elements of the control system in the organization:

 objects of control (planning documents of the organization's responsibility centers); subjects of control (separate characteristics of the state of planning documents); subjects of control (responsibility centers exercising control over the execution of planning documents);

 control technology (a set of procedures necessary to identify deviations between the actual and planned indicators of the plans).

Control process in the organization consists of the following steps:

1) determining the composition of persons controlling the execution of various articles of the plans;

2) determining the list of benchmarks for analysis;

3) collecting information on the production and financial activities of the organization and compiling reports;

4) comparison of planned and actual indicators and determination of deviations;

5) analysis of deviations and identification of their causes;

6) making a decision on adjusting the budget or tightening control over its execution.

Effectiveness of the control system is determined through the efficiency and correctness of the corrective actions taken during the course of management processes in the organization. This may be the number of adjustments in a certain calendar period, the final results achieved as a result of the adjustment of the management decision. Ultimately, the main indicator of the control system in the organization is the deviation of actual indicators from planned ones. It is believed that if the difference between the "facts" and the "plan" does not exceed 20%, then the control system in the organization is effective.

In order for the control system in the organization to be effective, it is necessary to have some skills in them:

1. well-established planning mechanism; high-performance software that allows you to quickly collect information about the actual implementation of the plan in the right form;

2. high performance discipline in the organization; effective bonus systems (bonus deprecation);

3. participation of the organization's management in solving problems that arise in the process of exercising control at all levels of management;

4. awareness by managers of the organization of the importance of exercising control functions.