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СЕРЕДОВИЩЕ КОНТРОЛЮ: ПОНЯТТЯ, ПРИРОДА, СОЦІАЛЬНА ЦІННІСТЬ // Environment of control: concept, nature, social significance

Author

Listed:
  • Бутинець, Тетяна Анатоліївна

    (Житомирський державний технологічний університет)

  • Петренко, Наталія Іванівна

    (Житомирський державний технологічний університет)

Abstract

The environment of internal control system has been determined as well as factors of formation, compliance of control environment with management requirements have been outlined and preconditions of improving control system have been disdinqurshed. Визначено середовище системи внутрішнього контролю, окреслено фактори формування, відповідність контрольного середовища вимогам управління; виокремлено передумови удосконалення системи контролю.

Suggested Citation

  • Бутинець, Тетяна Анатоліївна & Петренко, Наталія Іванівна, 2011. "СЕРЕДОВИЩЕ КОНТРОЛЮ: ПОНЯТТЯ, ПРИРОДА, СОЦІАЛЬНА ЦІННІСТЬ // Environment of control: concept, nature, social significance," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 20(2).
    • Handle: RePEc:scn:000pbo:44098
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