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

Artem I. Krivtsov () and Tatiana M. Tarasova ()
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Artem I. Krivtsov: MGIMO University
Tatiana M. Tarasova: Samara State Transport University (SamGUPS)

Chapter Chapter 21 in Post-COVID Economic Revival, Volume I, 2021, pp 297-313 from Springer

Abstract: 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.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-83561-3_21

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DOI: 10.1007/978-3-030-83561-3_21

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