CONCEPTUAL CONTENT OF THE ACCOUNTING AND INTERNAL AUDIT OF INTRAGROUP TRANSACTIONS IN CORPORATE GOVERNANCE
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - Year 2017, Vol 1, Issue 6
Abstract
The article considers approaches to the definition of the concept of "corporate governance". The role of accounting and internal audit of intragroup transactions in the corporate governance system has also been determined. The author suggests an improved definition of corporate governance. To ensure the implementation of effective corporate governance in a group of companies, accounting and internal audit services play a particularly important role. It is noted that the primary and general indicators obtained from the primary accounting documentation, the analytical accounting registers occupy a significant place in the information support of the analysis of intragroup transactions for the purposes of corporate governance. Internal audit of intragroup transactions in the corporate governance system ensures the separation of management and property rights, improvement of management functions and, in particular, control functions, interlacing of corporate interests.
Authors and Affiliations
Nataliia Solodka
Keywords
Related Articles
- EP ID EP288741
- DOI -
- Views 107
- Downloads 0
INTELLECTUAL CAPITAL IN ACCOUNTING: DEFINITION AND ASSESSMENT METHODOLOGY
The article sheds a light on the concept, structure and role of intellectual capital in ensuring the competitiveness of business entities and targeting their financial results. The article discloses different approaches...
IDENTIFICATION AND FORMALIZATION OF THE PURPOSE OF AUDIT OF FINANCIAL INFORMATION
The problem of determining the circumstances that affect the identification and formalization of purpose of the audit of financial information is investigated in the article. Particularly, it was found that the purpose o...
PROSPECTS OF A DIVERSIFIED COMPETITIVE ECONOMY OF THE CITY AS A STRATEGIC DIRECTION OF LOCAL SELF-GOVERNMENT
It was revealed that today in the strategic development of most regions of Ukraine, the priority is to diversify the economy. It is shown that the term “diversification” among scientists has different views. It is propos...
STRATEGIC ANALYSIS OF INCREASING COMPETITIVENESS OF UKRAINIAN GRAIN ON THE WORLD MARKET
The article develops strategic alternatives of the behavior of grain market actors based on a strategic analysis of Ukrainian grain competitiveness, the realization of which will enable them to form long-term sustainable...
MONITORING OF AMENDMENTS IN EU LEGISLATION IN THE CONTEXT OF ACCOUNTING REFORM IN UKRAINE
The peculiarities of the implementation of provisions of Directive 2013/34/EU into national legislation in terms of Ukrainian undertakings' accounting and reporting system reform are examined. General provisions of the l...