Features environment control as an element of internal control

Baydauletov М.

  • М. Байдаулетов Al-Farabi Kazakh National University


The article deals with the problems of internal control is the protectionof the interests of the owner by creating a framework for the implementationof financial control. Also under the internal control system to understandthe measures organized by the company’s management and implementedin the enterprise with a view to the most effective performanceof all employees of their duties when making business transactions. Weconsider the goals and objectives such as; businesses providing reliableinformation, safeguarding of assets, information, efficiency of economicactivities, ensuring compliance with accounting adopted accounting policies,enforcement of rules for the preparation and presentation of accountingfinancial statements,Based on the submitted abstracts in our opinion the internal controlof the company consists of three elements: control environment, Accountsystem and control procedures.Key words: internal control, environment control, protective function.
How to Cite
БАЙДАУЛЕТОВ, М.. Features environment control as an element of internal control. The Journal of Economic Research & Business Administration, [S.l.], v. 119, n. 1, p. 130-135, nov. 2018. ISSN 2617-7161. Available at: <http://be.kaznu.kz/index.php/math/article/view/2267>. Date accessed: 19 mar. 2019.