รหัสดีโอไอ 10.14456/itjemast.2018.34
Creator Firdaus I. Harisova
Title CONSTRUCTION OF A MODEL FOR INTERNAL AUDIT VIA ECONOMIC AND MATHEMATICAL METHODS
Contributor Lyaisan Z. Mukhametzyanova
Publisher TUENGR Group
Publication Year 2018
Journal Title International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies
Journal Vol. 9
Journal No. 5
Page no. 385-392
Keyword Internal control system ,Estimated values ,Financial loss function ,Linear regression.
URL Website http://tuengr.com
Website title International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies
ISSN 2228-9860
Abstract The paper shows the method of applying economic and mathematical methods in the internal audit for optimal formation of estimation values. The method was tested with the use of a data array of ten major Russian companies engaged in manufacturing automobiles, trailers and semitrailers. Upon construction of the model, such factors as revenue, labor costs, other expenses and the company's appearance as a defendant in court were taken into account, since it was assumed that there would be a positive relationship between these indicators and the company's estimated values. The linear regression model was constructed after confirming the positive relationship between the selected indicators and the estimated values. Further an audit of the optimality of the estimated liabilities of PJSC AVTOVAZ (the biggest manufacturer of Renault?-Nissan? Alliance and one of the world biggest automobile plants) was carried out on the basis of this methodology: the necessary values were substituted into the regression model obtained. The paper also discloses the methodology for evaluating the internal control system of PJSC AVTOVAZ; for this purpose, a formula was used to evaluate the result of the internal control system application as a sum of losses prevented. With the help of this model, the effectiveness of the internal control system in the company was evaluated and the optimal values of the internal control system level and possible financial losses that correspond to this level of organization of the accounting and internal control system were determined.
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Firdaus I. Harisova,Lyaisan Z. Mukhametzyanova. (2018) CONSTRUCTION OF A MODEL FOR INTERNAL AUDIT VIA ECONOMIC AND MATHEMATICAL METHODS. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies,9,385-392.
Firdaus I. Harisova,Lyaisan Z. Mukhametzyanova. "CONSTRUCTION OF A MODEL FOR INTERNAL AUDIT VIA ECONOMIC AND MATHEMATICAL METHODS". International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies 9 (2018):385-392.
Firdaus I. Harisova,Lyaisan Z. Mukhametzyanova. CONSTRUCTION OF A MODEL FOR INTERNAL AUDIT VIA ECONOMIC AND MATHEMATICAL METHODS. TUENGR Group:ม.ป.ท. 2018.