Prospects of Internal Control in Chain Organizations
https://doi.org/10.21686/2413-2829-2025-1-111-119
Abstract
The article studies specific features of internal control in chain organizations and demonstrates topicality of the subject in business, including tourism sphere. The author analyses Russian and overseas experience of internal control used in key fields of today’s economic system, in particular, in finance and accounting. Different concepts of internal control are investigated, a great number of theoretical and methodological methods of internal control are provided and various systems, forms and types of internal control are studied. In order to extend the current ideas of internal control the article advanced the concept based on the notion saying that within the frames of one business sometimes it is necessary to discuss not a single system of internal control, but a complex package of such systems. The author came to the conclusion that such types of control components analyzed in the research as planning, cyber control, rewards and compensations, administrative and cultural control, in case systematic and process approaches are used in organization of the system of internal control could help attain the set goals and provide reliability of business, including tourism sector, and its efficiency.
About the Author
V. I. Kabalinova
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Valeriana I. Kabalinova - Director of the Institute for Advanced Training of Specialists of the Faculty of Taxes, Audit and Business Analysis of the Financial University under the Government of the Russian Federation.
49/2 Leningradskiy Avenue, Moscow, 125167
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Review
For citations:
Kabalinova V.I. Prospects of Internal Control in Chain Organizations. Vestnik of the Plekhanov Russian University of Economics. 2025;(1):111-119. (In Russ.) https://doi.org/10.21686/2413-2829-2025-1-111-119
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