INTERNAL CONTROL OVER ONLINE TRADING COMPANIES: NATURE AND PURPOSE

Abstract

There have been investigated in the article the core characteristics of the internal control system within the context of online trading companies’ activity. There is explained the purpose of internal control as an integral component of effective company management. The aims of the internal control of the online companies have been characterized by the authors based on their strategic, economic and analytic, accounting and reporting, regulatory and risk-oriented directions. There have been defined the key principles of the internal control in the sphere of online trading, which are the background for the internal control functioning and the basis for the checking information formation.

Authors and Affiliations

M. V. Koryagin, I. B. Plotnichenko

Keywords

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  • EP ID EP635696
  • DOI -
  • Views 79
  • Downloads 0

How To Cite

M. V. Koryagin, I. B. Plotnichenko (2017). INTERNAL CONTROL OVER ONLINE TRADING COMPANIES: NATURE AND PURPOSE. Вісник Одеського національного університету. Економіка., 22(1), -. https://europub.co.uk/articles/-A-635696