Automation as a factor in adapting the methodology to modern accounting and control capabilities
Economic Analysis Theory and Practice,
Год журнала:
2024,
Номер
23(4), С. 691 - 712
Опубликована: Апрель 26, 2024
Subject.
The
article
addresses
the
impact
of
automation
on
accounting
and
control
methodology.
Objectives.
study
aims
at
systematization
generalization
knowledge
about
problems
possibilities
organizing
in
an
automated
environment.
Methods.
methodology
rests
dialectical
approach,
observation,
synthesis
disparate
information,
analysis
obtained
results,
elements
methods,
such
as
accounts,
double
entry,
balance
sheet,
etc.
Results.
paper
lists
analyzes
changes
function
synthetic
accounts
conditions,
investigates
limitations
associated
with
use
specifies
blurring
boundaries
analytical
programs.
It
gives
interpretation
criteria
entry
introduces
concept
entry.
Conclusions.
In
context
automation,
approaches
to
reflecting
information
are
changing,
including
by
adding
positions
that
not
peculiar
them.
Analytics
programs
became
a
part
which
blurred
between
two
areas
accounting,
enabling
only
detail
indicators
ones,
but
also
ones.
Synthetic
used
management
programs,
however,
sheet
is
prepared,
for
this
purpose
should
be
shifted
from
level
Язык: Английский
Cost accounting for the production of dairy cattle products in the context of digitalization: Internal control and management issues
Regional Economics Theory and Practice,
Год журнала:
2024,
Номер
22(7), С. 1308 - 1328
Опубликована: Июль 15, 2024
Subject.
This
article
discusses
the
issues
of
digital
transformation
and
internal
control
services’
work
optimization
at
agricultural
enterprises.
Objectives.
The
aims
to
assess
opportunities
minimize
production
cost
develop
business
in
context
digitalization.
Methods.
For
study,
we
used
general
scientific
research
methods.
Results.
agro-industrial
complex
enterprises,
reducing
achieving
high
profitability
are
a
great
importance.
Automation
procedures
will
help
identify
errors,
determine
most
promising
areas
for
development
enterprise,
provide
access
significant
amount
information.
Relevance.
results
study
can
be
taken
into
account
by
heads
enterprises
when
choosing
automated
programs
optimize
costs
control.
Язык: Английский
Information and cybersecurity audit: Statutory regulation and performance issues
International Accounting,
Год журнала:
2024,
Номер
27(6), С. 644 - 664
Опубликована: Июнь 17, 2024
Subject.
This
article
focuses
on
the
issues
related
to
audit
of
information
systems
and
cybersecurity.
Objectives.
The
aims
determine
key
areas
legal
regulation
security
audit,
taking
into
account
requirements
time,
technical
capabilities
digital
transformations
place
in
society
global
space.
Methods.
For
study,
we
used
a
case
study
method,
analysis,
computational
graphical
data
systematization,
ecosystem
approach.
Results.
identifies
gaps
methodological
framework
statutory
systems,
substantiates
need
for
systematization
further
development
legislative
security,
objects
technologies
that
require
special
attention.
It
proposes
make
certain
changes
Federal
Law
On
Auditing
regarding
introduction
checks
business
entities
list
other
services,
as
well
develop
standards
government
auditing,
which
will
unify
this
type
activity.
Conclusions
Relevance.
number
cybercrimes
is
steadily
growing,
due
both
widespread
digitalization
ecosystems
high
level
intellectual
training
persons
committing
fraudulent
actions.
Ensuring
economic
agencies
impossible
without
conducting
an
reduces
risk
cyber
threats.
results
can
be
regulatory
scientific
research
practical
application.
Язык: Английский
Shadow cash flow: the practice of retrospective monitoring methodology
The Economy under Guard,
Год журнала:
2023,
Номер
2023(4), С. 18 - 27
Опубликована: Дек. 25, 2023
Shadow
money
flows
in
the
current
international
geopolitical
situation
cause
enormous
damage
to
economies
of
developed
countries.
It
is
impossible
not
take
into
account
negative
aspect
existence
masses
shadow,
including
criminal
structures.
In
this
regard,
issue
methodological
security
economic
system
our
country
remains
relevant.
Russia,
there
a
generally
accepted
risk-based
AML
/
CFT
implemented
by
Rosfinmonitoring
services
cooperation
with
law
enforcement
agencies.
But
as
practice
shows,
causing
significant
when
committing
fraudulent
actions
continues
be
norm
for
community.
As
result,
example,
cash
appear
compositions
cybercrimes,
which
make
it
possible
extract
illegal
benefits,
until
state
regulatory
authorities
become
aware
facts
shadow
enrichment
interest.
addition,
discrepancy
between
methods
preliminary
monitoring
flow,
order
prevent
it,
and
retrospective
monitoring,
main
purpose
prevent,
but
identify
entire
chain
business
entities,
stop
their
activities
whole,
separate
transaction
or
group
interrelated
banking
operations.
The
article
presents
methodology
based
on
scientific
provisions
theoretical
approach,
key
task
improve
quality
assessment
Russia.
By
illustrating
sequential
steps
example
specific
case,
author’s
research
results
are
systematized
most
pronounced
aspects
flow
identified.
Язык: Английский