International Electronic Journal of Mathematics Education

Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises
  • Article Type: Research Article
  • International Electronic Journal of Mathematics Education, 2016 - Volume 11 Issue 7, pp. 2710-2731
  • Published Online: 05 Sep 2016
  • Article Views: 767 | Article Download: 808
  • Open Access Full Text (PDF)
AMA 10th edition
In-text citation: (1), (2), (3), etc.
Reference: Piskunov VA, Manyayeva VA, Tatarovskaya TE, Bychkova EY. Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises. Int Elect J Math Ed. 2016;11(7), 2710-2731.
APA 6th edition
In-text citation: (Piskunov et al., 2016)
Reference: Piskunov, V. A., Manyayeva, V. A., Tatarovskaya, T. E., & Bychkova, E. Y. (2016). Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises. International Electronic Journal of Mathematics Education, 11(7), 2710-2731.
Chicago
In-text citation: (Piskunov et al., 2016)
Reference: Piskunov, Vladimir A., Vera A. Manyayeva, Tatyana E. Tatarovskaya, and Ekaterina Yu. Bychkova. "Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises". International Electronic Journal of Mathematics Education 2016 11 no. 7 (2016): 2710-2731.
Harvard
In-text citation: (Piskunov et al., 2016)
Reference: Piskunov, V. A., Manyayeva, V. A., Tatarovskaya, T. E., and Bychkova, E. Y. (2016). Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises. International Electronic Journal of Mathematics Education, 11(7), pp. 2710-2731.
MLA
In-text citation: (Piskunov et al., 2016)
Reference: Piskunov, Vladimir A. et al. "Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises". International Electronic Journal of Mathematics Education, vol. 11, no. 7, 2016, pp. 2710-2731.
Vancouver
In-text citation: (1), (2), (3), etc.
Reference: Piskunov VA, Manyayeva VA, Tatarovskaya TE, Bychkova EY. Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises. Int Elect J Math Ed. 2016;11(7):2710-31.

Abstract

The research topic relevance is inspired by necessity to develop theoretical and methodical provisions on the internal control system, risk-based management at small enterprises and to prove application feasibility, using economic-mathematical methods its implementation. The purpose of this research is to develop theoretical and methodical approaches to internal control system formation in small businesses, generating reliable and relevant information on the commercial organization activities, enabling risks identification. The leading approach to study this problem is situational and systematic in the frame of theory and methodology internal control at small businesses in the risk-based management system, allowing to analyze the impact of various risks on small enterprises activity and to systematize obtained results. According to the study results, there were proved the implementing internal control feasibility at small businesses, presenting the author's systematization and classification of internal and external risks in small companies, identifying organizational and methodological approaches to risk-based internal control development; implemented the adaptation of existing economic-mathematical methods within risk-based internal control at small businesses. The article can be useful for practical and scientific workers in the field of company’s internal control, teachers, postgraduates, undergraduates and students, studying Economics and Management at higher educational institutions.

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