System Paradigm of Risk-Oriented Internal Control in Credit Organization
https://doi.org/10.21686/2413-2829-2020-2-13-31
Abstract
The article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links.
The system of internal control is shown as an internal functional sub-system of the bank meant for provision of the key function realization, which is typical of any system (and mainly, the social and economic one), i.e. the function of feedback, whose availability acts as indisputable foundation of system sustainability as it is. The authors show the functional interconnection between the service of internal control, the service of internal audit and the service of risk-management. Within the frames of system paradigm the authors identify the key functions of different types of social and economic system: the function of object systems (organization of heterogeneous elements into a united whole); the function of environmental systems (communication and coordination, developing conditions necessary to exchange between different system components); the function of process systems (harmonization of work and condition of all economic systems); the function of event (project) systems (innovational transformation of other systems). The authors put forward a hypothesis that availability (projecting) and performing these system functions determine the process of sustainable and efficient functioning of the credit organization as an organizational and economic system.
About the Authors
V. I. KarpuninRussian Federation
Vyacheslav I. Karpunin - PhD, Assistant Professor, Assistant Professor of the Department for 'Banks. Money Circulation and Credit' of MGIMO University; Assistant Professor of the Department for Banking of the Synergy University.
76 Vernadskiy Avenue, Moscow, 119454; G building, 80 Leningrad Avenue, Moscow, 125190.
Ju. S. Efremova
Russian Federation
Julia S. Efremova – Post-Graduate Student of the Department for 'Banks. Money Circulation and Credit' of MGIMO University.
76 Vernadskiy Avenue, Moscow, 119454.
References
1. Aktualnye voprosy risk-menedzhmenta [Acute Issues of Risk-Management], 1st edition. [E-resource]. (In Russ.). Available at: https://docplayer.ru/80885437-Aktualnye-voprosy-risk-menedzhmenta.html
2. Arslanbekov-Fedorov A. A. Sluzhba vnutrennego kontrolya banka: organizatsiya i funktsionirovanie [The Service of Internal Control of the Bank: Organization and Functioning]. Bankovskoe delo [Banking], 2002, No. 2, pp. 17–25. (In Russ.).
3. Bakhtigozina E. I. Otsenka sistemy vnutrennego kontrolya na osnovanii karty riskov [Estimating the System of Internal Control on the Basis of Risk Card]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2018, No. 4 (100), pp. 64–68. (In Russ.).
4. Bertalanfi L. fon. Obshchaya teoriya sistem – kriticheskiy obzor [The General Theory of Systems - Critical Review]. Issledovaniya po obshchey teorii system, sbornik perevodov [The Research on the General Theory of Systems: collection of translations], edited by V. N. Sadovskiy and E. G. Yudin. Moscow, Progress, 1969, pp. 23–82. (In Russ.).
5. Efremova Yu. S. Organizatsiya sistemy monitoringa, vnutrennego kontrolya i audita v banke [Organizing the Monitoring System, Internal Control and Audit in the Bank]. Sovremennye tendentsii razvitiya finansovykh rynkov v Rossii i za rubezhom, sbornik nauchnykh trudov [Current Trends in the Development of Finance Markets in Russia and Abroad, collection of academic works]. Moscow, MGIMO-University, 2018. (In Russ.).
6. Igolkin A. A. Leninskiy narkom: u istokov sovetskoy korruptsii [Lenin’s Narkom: the Source of Soviet Corruption]. Novyy istoricheskiy vestnik. Rossiyskiy gosudarstvennyy gumanitarnyy universitet [New Historical Bulletin. Russian State Humanitarian University], 2004, No. 1 (10). (In Russ.). Available at: http://www.nivestnik.ru/2004_1/4.shtml
7. Karpunin V. I. Genezis globalnogo sistemnogo protivorechiya sovremennoy epokhi: o mekhanizmakh obespecheniya natsionalnoy bezopasnosti Rossii [The Origin of the Global System Contradiction of the Current Age: about Mechanisms of Ensuring National Security of Russia]. Globalnye problemy modernizatsii natsionalnoy ekonomiki, materialy VIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii. 17–18 aprelya 2019 g. [Global Problems of National Economy Modernization, materials of the 8th International Conmference. 17–18 April, 2019], edited by A. A. Burmistrova. Tambov, Publishing House ‘Derzhavinskiy’, 2019, pp. 61–76. (In Russ.).
8. Karpunin V. I., Novashina T. S. O mekhanizme razvertyvaniya globalnogo sistemnogo protivorechiya «kreditory» – «dolzhniki» [Concerning the Mechanism of Unfolding the Global System Contradiction between ‘Creditors‘ and ‘Debtors‘]. Mezhdunarodnaya nauchnaya konferentsiya. III Senchagovskie chteniya «Ekonomicheskaya bezopasnost Rossii: metody otsenki i upravleniya» [International Conference. The 3rd Senchagov readings ‘Economic Security of Russia: Methods of Estimation and Management’]. Moscow, 2019. (In Russ.).
9. Karpunin V. I., Novashina T. S., Sirotkin A. S. Definitsii v ekonomicheskoy teorii i praktike: finansovyy mekhanizm [Definitions in Economic Theory and Practice: Finance Mechanism]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 9 (75), pp. 16–36. (In Russ.).
10. Kleiner G. B. Sistemnaya paradigma v ekonomicheskikh issledovaniyakh: novyy podkhod [System Paradigm in Economic Research: New Approach]. Tsivilizatsiya znaniy: rossiyskie realii, trudy Vosmoy nauchnoy konferentsii. Moskva, 20–21 aprelya 2007 g. [Civilization of Knowledge: Russian Reality, works of the 8th Conference. Moscow, 20–21 April, 2007]. Moscow, Rosnou, 2007. (In Russ.).
11. Kleiner G. B. Sistemnaya paradigma i sistemnyy menedzhment [System Paradigm and System Management]. Rossiyskiy zhurnal menedzhmenta [The Russian Journal of Management], 2008, Vol. 6, No. 3, pp. 27–50. (In Russ.).
12. Kleiner G. B. Sistemnyy krizis, sistemnyy analiz, sistemnyy menedzhment [System Crisis, System Analysis, System Management] [E-resource]. (In Russ.). Available at: http://www.kleiner.ru/arpab/siskriz.html
13. Kleiner G. B. Ekonomika ekosistem: shag v budushchee [Economy of Eco-Systems: a Step to the Future]. Ekonomicheskoe vozrozhdenie Rossii [Economic Revival of Russia], 2019, No. 1 (59), pp. 40–45. (In Russ.).
14. Kleiner G. B. Ekonomika. Modelirovanie. Matematika, izbrannye trudy [Economics, Modeling. Mathematics, selected works]. Moscow, CEMI RAN, 2016. (In Russ.).
15. Pashkov R. V. Monitoring sistemy vnutrennego kontrolya [Monitoring the System of Internal Control]. Bukhgalteriya i banki [Accounting and Banks], 2015, No. 1, pp. 40–49. (In Russ.).
16. Pashkov R. V., Yudenkov Yu. N. Vnutrenniy kontrol kak model i Sistema, monografiya [Internal Control as a Model and System, monograph]. Moscow, Rusayns, 2016. (Series ‘Banking’). (In Russ.).
17. Sotsialnaya modernizatsiya: rossiyskaya spetsifika i nekotorye uroki, monografiya [Social Modernization: Russian Specificity and Certain Lessons, monograph], edited by V. D. Mamontov, A. V. Sayapin. Tambov, Publishing House ‘Derzhavinskiy’, 2020. (In Russ.).
18. Tikhomirov A. Yu. O sisteme vnutrennego kontrolya v bankakh [Concerning the System of Internal Control in Banks]. Sbornik statey Tsentra podgotovki personala Banka Rossii «Vnutrenniy kontrol v kreditnykh organizatsiyakh» [Collection of articles of the Center for Personnel Training of the Bank of Russia ‘Internal Control in Credit Organizations’]. Part 1. Vnutrenniy kontrol i printsipy ego organizatsii [Internal Control and Principles of its Organization]. Moscow, 2003, pp. 9–20. (In Russ.).
19. Young S. Sistemnoe upravlenie organizatsiey [System management of the Organization] [E-resource]. (In Russ.). Available at: https://gtmarket.ru/laboratory/basis/5817/5820
20. IIА Position Pаper: The Three Lines of Defense in Effeсtive Risk Mаnаgement аnd Control. The Institute of Internаl Аuditors. Available at: https://nа.theiiа.org/stаndаrds-guidаnсe/PubliсDoсuments/PPTheThreeLinesofDefenseinEffeсtiveRiskMаnаgementаndControl.pdf
21. Novashina T. S., Karpunin V. I. Genesis of Global Systemic Contradiction of Modern Time. Revista Inclusiones, 2020, Vol. 7, No. 2, pp. 96–115.
Review
For citations:
Karpunin V.I., Efremova J.S. System Paradigm of Risk-Oriented Internal Control in Credit Organization. Vestnik of the Plekhanov Russian University of Economics. 2020;(2):13-31. (In Russ.) https://doi.org/10.21686/2413-2829-2020-2-13-31