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Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 20 lutego 2023

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1

United States. Bureau of Alcohol, Tobacco, and Firearms. ATF internal control evaluation system. [Washington, D.C.?]: Dept. of the Treasury, Bureau of Alcohol, Tobacco, and Firearms, 1986.

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J, Wright Bruce. Designing & improving a cost management system. [New York, N.Y.]: American Management Association, 1991.

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American Institute of Certified Public Accountants. Quality Control Standards Task Force. Establishing and maintaining a system of quality control for a CPA firm's accounting and auditing practice. New York: American Institute of Certified Public Accountants, 2004.

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4

American Institute of Certified Public Accountants. Joint Task Force on Quality Control Standards. Guide for establishing and maintaining a system of quality control for a CPA firm's accounting and auditing practice. New York: American Institute of Certified Public Accountants, 1996.

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5

AAT qualifications and credit framework (QCF) AQ2013: Control accounts, journals and the banking system : Question bank. Wyd. 2. London: BPP Learning Media Ltd., 2015.

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AAT qualifications and credit framework (QCF) AQ2013: Level 2 Certificate in Accounting : Control accounts, journals and the banking system. Wyd. 2. London: BPP Learning Media, 2013.

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7

Activity-based cost management making it work: A manager's guide to implementing and sustaining an effective ABC system. Chicago: Irwin Professional Pub., 1996.

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Office, General Accounting. Internal control improvements in the Department of Agriculture's centralized payroll system (GAO/AFMD-85-39). Washington, D.C: U.S. General Accounting Office, 1985.

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9

Chhutiashvili, Lela. Environmental sustainability control system of economic entities. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1819036.

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The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders. The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities. It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.

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10

Unterstützung von Selbstorganisation durch das Controlling: Eine systemorientierte Untersuchung auf der Grundlage des Viable-System-Model. Frankfurt am Main: P. Lang, 1995.

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11

Kas'yanova, Svetlana, Viktoriya Saliy, Zinaida Sharudina, Oksana Madatova i Lyudmila Kucegreeva. Methodological aspects of the evaluation of the internal control system of the organization. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1907644.

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The monograph systematizes methodological approaches to assessing the level of organization of the internal control system, its main components, examines the accounting system as the main instrument of internal control, provides various methods of risk assessment, preparation of working documentation of internal control procedures, tests. The integration of analytical procedures as a method of control when conducting internal control procedures in an organization to achieve appropriate results is shown. A multilevel model for evaluating the system of internal control over the activities of commercial organizations and a methodology for conducting internal control procedures in the accounting system has been developed. It is intended for specialists in the field of control, audit, researchers, doctoral students and postgraduates.

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12

AAT qualifications and credit framework (QCF) AQ2013: Level 2 Certificate in Accounting : Control accounts, journals and the banking system. Wyd. 2. London: BPP Learning Media, 2014.

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13

Burmistrova, Lyudmila. Accounting. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.

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14

Office, General Accounting. Internal Revenue Service: Need to improve the Revenue Accounting Control System : report to the Commissioner, Internal Revenue Service. Washington D.C: The Office, 1988.

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15

Office, General Accounting. Internal Revenue Service: Need to improve the Revenue Accounting Control System : report to the Commissioner, Internal Revenue Service. Washington D.C: The Office, 1988.

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16

The illusion of management control: A systems theoretical approach to managerial technologies. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2012.

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17

Akat'eva, Marina. Information and communication the concept of accounting theory. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080408.

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The monograph is devoted to theoretical and methodological aspects of information and communication of the concept of accounting theory — meaningful and professionally appraised by the author, including historical context. It considers the fundamental provisions of the concept formed in the respective paradigms, principles and postulates, presents the modern understanding of information and communication components of the accounting system of the economic entity, including civil-legal framework, practical issues of organization, planning, coordination and control of generated accounting information. Intended for scientific workers and specialists of accounting and economic profile, other specialists, and graduate and undergraduate students.

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18

Williams, J. Management accounting control systems. Wyd. 6. [London]: CIMA, 1999.

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J, Williams. Management accounting control systems. Wyd. 6. [London]: CIMA, 1999.

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20

Office, General Accounting. Internal controls: Status of Army efforts to control contractor access to the DOD supply system : report to congressional requesters. Washington, D.C: The Office, 1988.

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21

Nei bu kong zhi you xiao xing yu cai wu bao gao ke kao xing yan jiu: Nei bu kong zhi xu qiu guan = The relationship between the effectiveness of internal control system and the reliability of financial report. Wuhan: Wuhan da xue chu ban she, 2007.

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22

J, Williams. Management accounting control systems: Knowledge. Wyd. 4. London: CIMA, 1997.

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23

Internal control and accounting systems. London: BPP Learning Media Ltd., 2013.

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24

United States. Congress. Senate. Committee on Appropriations. Subcommittee on Defense. MX Peacekeeper Missile Program: Hearings before a subcommittee of the Committee on Appropriations, United States Senate, Ninety-ninth Congress, first session : special hearing, Arms Control and Disarmament Agency, Department of Defense, Air Force, Joint Chiefs of Staff, Secretary of Defense, General Accounting Office. Washington: U.S. G.P.O., 1985.

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25

Kaspina, Roza, i Lyubov' Plotnikova. Accounting and taxation of foreign economic activities of organizations. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1018339.

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The tutorial contains practical examples of organization and conducting accounting and tax accounting of foreign economic activity and the examples that reveal the specifics of foreign exchange operations. Given a multivariate system of control of knowledge of students with answers and solution algorithm is a full set of the Fund of assessment tools for current and intermediate control. Used active learning methods in the form of colloquiums, business games, discussions and other interactive forms. Meets the requirements of Federal state educational standards of higher education of the last generation. Designed for students enrolled in our undergraduate and graduate students of economic universities. It can be useful to executives and managers of organizations, chief accountants and economists, auditors in their practical work, as presented in the textbook material allows to solve a dispute.

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26

System, United States Selective Service. [Administrative Services manual. Washington, D.C: Selective Service System, National Headquarters, 1985.

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27

Office, General Accounting. Internal controls: Status of Army efforts to control contractor access to the DOD supply system : report to congressional requesters. Washington, D.C: The Office, 1988.

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28

Jones, C. Stuart. Management buyouts and accounting control systems. Norwich: School of Information Systems, University of EastAnglia, 1988.

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29

Williams, J. Management accounting control systems: Guidance & revision. Wyd. 4. London: CIMA, 1997.

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30

Corsi, Katia, Nicola Giuseppe Castellano, Rita Lamboglia i Daniela Mancini, red. Reshaping Accounting and Management Control Systems. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49538-5.

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31

Roger, Meuwissen, i Schelleman Caren, red. Accounting information systems and internal control. Wyd. 2. [Hoboken, NJ]: John Wiley & Sons, 2009.

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32

J, Kirby Calvin, red. Management control systems: Using adaptive systems to attain control. Wyd. 2. Englewood Cliffs, N.J: Prentice Hall, 1994.

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33

Osipov, Vladimir. Control and audit of the activities of a commercial organization: external and internal. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1137320.

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The textbook reveals the role of control in ensuring the effective operation of a commercial organization, and sets its purpose and objectives. The main directions of external and internal control of the activities of a commercial organization are defined and the characteristics of the functions performed by them are given. The basic principles of external and internal audit are formulated, their purpose is defined, and the procedure for regulatory and legal regulation of audit activities in the Russian Federation is considered. The features of control over the activities of a commercial organization in management accounting are revealed, and the need for its further development in modern business conditions is justified. To consolidate the theoretical material, the practical and methodological support of the discipline is provided. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the bachelor's degree program 38.03.01 " Economics "(profile "Accounting, Analysis and Audit") and teachers of economic specialties, students of the postgraduate education system, practitioners related to external and internal control and audit of the activities of commercial organizations.

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34

Office, General Accounting. Veterans' benefits: VA acts to improve quality control system : briefing report to the Chairman, Committee on Veterans' Affairs, U.S. Senate. Washington, D.C: The Office, 1991.

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35

Andrea, Weickgenannt, red. Accounting information systems: Controls and processes. Wyd. 2. Hoboken, NJ: John Wiley and Sons, 2013.

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36

Inc, New Generation Computing, red. Integrated Business System general information: For IBM Personal Computer hard disk systems. [Hialeah, Fla.]: New Generation Computing, 1988.

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37

Atkinson, Anthony A., Rajiv D. Banker, S. Mark Young i Robert S. Kaplan. Management Accounting and Cases in Management Accounting and Control System, and Solutions Manual, Pkg. Pearson Education, Limited, 1998.

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38

Katko, Nicholas S. Lean CFO: Architect of the Lean Management Accounting System. Productivity Press, 2023.

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Katko, Nicholas S. Lean CFO: Architect of the Lean Management Accounting System. Productivity Press, 2023.

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40

Katko, Nicholas S. Lean CFO: Architect of the Lean Management Accounting System. Productivity Press, 2023.

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41

IMA. Wiley CMAexcel Learning System Exam Review 2018: Part 1, Financial Planning, Performance and Control Set. Wiley, 2017.

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Wiley CMA Learning System Exam Review 2013, Financial Planning, Performance and Control, + Test Bank. Wiley, 2012.

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43

Staff, IMA. Wiley CMAexcel Learning System Exam Review 2016 + Test Bank: Financial Planning, Performance and Control Set. Wiley & Sons, Incorporated, John, 2015.

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Staff, IMA. Wiley CMA Learning System Exam Review 2014 Pt. 1: Financial Planning, Performance and Control. Wiley & Sons, Incorporated, John, 2013.

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IMA. Wiley CMAexcel Learning System Exam Review 2019: Financial Planning, Performance and Control Set. Wiley & Sons, Incorporated, John, 2018.

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46

AAT : Association of Accounting Technicians: Cash management and credit control system : 2009/10. Wokingham: Kaplan Pub., 2009.

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IMA. Wiley CMAexcel Learning System Exam Review 2016: Part 1, Financial Planning, Performance and Control. Wiley & Sons, Incorporated, John, 2015.

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48

index accounting Guide for establishing and maintaining a system of quality control for a CPA firm's accounting and auditing practice: Recommendations. New York: American Institute of Certified Public Accountants, 1996.

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Staff, IMA Associates. Wiley CMAexcel Learning System Exam Review and Online Intensive Review 2014: Financial Planning, Performance and Control. Wiley & Sons, Incorporated, John, 2013.

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50

AAT: Association of Accounting Technicians, 2014-15 : Control accounts, journals and the banking system. Wokingham: Kaplan Publishing, 2014.

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