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The Modernization of a Company’s Internal Control System During the Pandemic

In: Post-COVID Economic Revival, Volume I

Author

Listed:
  • Artem I. Krivtsov

    (MGIMO University
    State Marine Technology University of Saint Petersburg)

  • Tatiana M. Tarasova

    (Samara State Transport University (SamGUPS))

Abstract

This chapter presents an option for improving the internal control system by introducing legally significant electronic document management. The main focus is on the topic of informatization of the work of the internal control system, and, as a consequence, of the accountant. The emerging digital environment for information exchange is gradually turning not only into a large “living” reference book, but also into a strategic management tool. This diagram structures the current activities of the ICS, and also contains the proposed changes and necessary modules. This makes the schema more versatile and less time-reliant. The purpose of this article is to consider a set of issues related to the development of the theory and methods of internal control of business processes at Russian Railways enterprises, as well as to develop additions to the methodological tools that ensure the continuous and systematic work of the ICS.

Suggested Citation

  • Artem I. Krivtsov & Tatiana M. Tarasova, 2021. "The Modernization of a Company’s Internal Control System During the Pandemic," Springer Books, in: Vladimir S. Osipov (ed.), Post-COVID Economic Revival, Volume I, chapter 0, pages 297-313, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-83561-3_21
    DOI: 10.1007/978-3-030-83561-3_21
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