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List of publications on a keyword: «audit»

  • Simulation of the acoustic environment in computer simulators for training operators of complex military-technical systems

    Proceeding
    Digitalization in the education system: best practices and implementation practices
    Authors:
    Ilia A. Chepurnov, Denis A. Zakharov, Ivan O. Shapovalov
    Work direction:
    Современные технологии обучения в условиях цифровой трансформации образования
    Abstract:
    The relevance of simulating the acoustic environment in computer simulators for training operators of complex military-technical systems is substantiated. The features of the human auditory analyzer and the main types of acoustic noise characteristic of the working environment of the operator of complex military-technical systems are considered. The structure of the system for simulating acoustic noise in computer simulators is described.
    Keywords:
    operator, computer simulators, complex military-technical system, simulation, acoustic noise, auditory analyzer, sound
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  • Introduction of a risk-based approach into the practice of organizations: problems and ways to solve them

    Book Chapter
    Law and economic development: current issues
    Author:
    Aleksandr A. Kiselev
    Work direction:
    Глава 5
    Abstract:
    Currently, domestic organizations, primarily controlling (supervisory) organizations, must, in compliance with the current legislation, switch to a risk-oriented approach in their activities. However, the science of management of organizations could not timely provide scientifically sound proposals for the practical implementation of laws by organizations on the implementation of a risk-based approach in the practice of work. At the same time, it is particularly difficult for practitioners of organizations to assess risks and hazards in order to assign them to certain categories and classes in order to optimize the frequency of inspections and reduce the cost of inspections while increasing their effectiveness.
    Keywords:
    risk-based approach, legislation on the implementation of a risk-based approach in organizations, supervisory organizations, audit planning, risk assessment, risk assessment methodology planning, risk assessment methodology
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  • AUDIT METHODOLOGY AND ANALYSIS OF SETTLEMENTS WITH SUPPLIERS AND BUYERS

    Book Chapter
    Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance
    Author:
    Elena V. Galkina
    Work direction:
    Глава 7
    Abstract:
    The paper reveals the sequence of audit and related analysis of one of the accounting sections – audit and analysis of settlements with suppliers (contractors) and buyers (customers). The research methods were general logical and structural-dynamic analysis, as well as the general scientific method of deduction. The result of the study was a methodology for auditing settlements with suppliers and contractors, illustrated by model examples.
    Keywords:
    analysis, audit, calculations, suppliers, buyers
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  • Study of the information system for the control of materials at enterprises for the storage and processing of agricultural products (on the example of LLC "Omskoye foodstuff - Kalachinsk" in the city of Kalachinsk, Omsk region

    Proceeding
    Law, Economics and Management
    Authors:
    Elena S. Pervova, Tatiana A. Aksenova, Oksana V. Shumakova
    Work direction:
    Экономика предпринимательства
    Abstract:
    The article presents the organization of accounting of materials in LLC "Omskoye foodstuff - Kalachinsk", considers the information system as a source for obtaining audit evidence. As a result, the importance of the information system for the efficiency of the enterprise was determined.
    Keywords:
    accounting, audit, materials, information system
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  • Otsenivanie kachestva v dopolnitel'nom obrazovanii detei

    Book Chapter
    Quality assessment in additional education of children
    Author:
    Larisa G. Loginova
    Work direction:
    Авторская монография
    Abstract:
    The book is devoted to the actual, but little developed problem - the evaluation of quality in the additional education of children. The author's position of understanding this activity is presented, which is a logical continuation of the book «The quality of additional education of children. Management», published in 2012. The book is addressed, first of all, to the current leaders of organizations of additional education of children, who begin to master management skills, managers and specialists who manage in this area, employees of methodological and resource centers, institutes of advanced training and professional retraining, quality assessment centers, as well as employees and teachers involved in quality assessment processes and wholeheartedly dedicated to their work, a wide range of readers interested in the problems of assessing-operation in education.
    Keywords:
    educational service, quality, independent assessment, self-assessment, additional education of children, object of assessment, subjects of assessment, quality description, quality definition, quality assessment, assessment, quality assurance, processes, use value, quality management, organizational norms, standard, requirements, humanitarian expertise, measurement, monitoring, diagnostics, audit, information resource, teacher of additional education of children, organization of additional education of children
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  • Problems of teaching Russian in schools for blind and visually impaired children

    Research Article
    Development of education No 2 (2)
    Author:
    Nadezhda P. Polyakova
    Work direction:
    Theoretical and applied research in education
    Abstract:
    The article deals with the state of both the general and the special methods of the Russian (native) language. From the standpoint of current requirements, the state of the methodology of teaching Russian language in typhoid pedagogy is analyzed, in particular, the work of such typhoid pedagogues as M.I. Zemtsovoy, V.A. Mylnikova, N.S. Kostyuchek, I.L. Morgaylik, as well as I.P. Chigrinova. The work identifies the range of problems to be solved. As an answer to one of such questions, a route for linguistic competence formation in blind adolescents in the process of learning Russian is proposed, aimed at the development of functional literacy and the implementation of correctional and developmental activities.
    Keywords:
    language competence, communicative competence, universal learning activities, linguistic competence, sensory experience, auditory perception of speech, blind schoolchild
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  • Development of the internal standard "Methods of audit and control of operations of inventories"

    Article in Collection
    Economics and management: realias and prospects No 1
    Authors:
    Irina V. Shpakova, Tatiana P. Krivetskaia
    Work direction:
    Бухгалтерский учет, анализ, аудит, статистика
    Abstract:
    The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
    Keywords:
    inventories, international standards for auditing, in-house standard, IFRS
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