Методика й організація внутрішнього контролю прокату речей у контексті розвитку економіки спільного споживання
Вантажиться...
Дата
2024
Назва журналу
Номер ISSN
Назва тому
Видавець
СумДПУ імені А. С. Макаренка
Анотація
Стаття присвячена тематиці методики й організації внутрішнього контролю діяльності з прокату речей. Відповідно до Міжнародних стандартів аудиту досліджено сутність компонентів внутрішнього контролю діяльності з прокату речей, таких як середовище контролю, оцінювання ризиків, інформаційні системи та бізнес-процеси, заходи контролю, моніторинг заходів контролю. Виокремлено підсистеми та елементи системи внутрішнього контролю діяльності з прокату речей. Подано характеристику об’єктів внутрішнього контролю діяльності з прокату речей. Описано підходи до організаційної побудови системи внутрішнього контролю прокату речей та встановлення його суб’єктів, що ґрунтуються на міжнародній практиці. Наведено форми і методи, що можуть бути застосовними в процесі внутрішнього контролю діяльності з прокату речей.
The article is devoted to the topic of methodology and organisation of internal control of the rental business in the context of development of the sharing economy. The transfer of property objects for temporary use to third parties, as provided for by the rental business, makes it expedient to strengthen control over the condition and efficiency of the use of assets. On the other hand, activities aimed at meeting the needs for use rather than ownership of things are more sensitive to changes in consumer preferences and require monitoring of relevant market risks. These and many other factors make it expedient to study the peculiarities of internal control over the rental of things. The paper is aimed at studying the peculiarities of the methodology and organisation of internal control of the rental business in the context of the development of the sharing economy. The article uses general and special methods of scientific research, in particular: the method of substantive analysis of legislative and regulatory sources; the method of deduction to substantiate the essence of the components of internal control of the hire of things in accordance with International Standards on Auditing, as well as the subjects, objects and methods of this control; a systematic approach to establishing the construction of an internal control system for the hire of things; the method of analogy in formulating proposals for the organisational construction of an internal control system. The main results of the study presented in the article cover the definition of the essence of the components of internal control of the hire of things in accordance with International Standards on Auditing, in particular: control environment; risk assessment processes of hire entities; information system, including related business processes relevant to financial reporting, and information reporting; control measures; monitoring of control measures. The research allocates subsystems and elements of the internal control system of the rental activities. The publication describes the objects of internal control of the rental activities. It describes approaches to the organisational structure of the system of internal control of the rental of things and the establishment of its subjects based on international practice. It provides forms and methods that can be used in the process of internal control of the rental of things. The practical value of the obtained results of the study lies in the possibility of applying reasonable proposals on the specifics of internal control of the rental activities by business entities.
The article is devoted to the topic of methodology and organisation of internal control of the rental business in the context of development of the sharing economy. The transfer of property objects for temporary use to third parties, as provided for by the rental business, makes it expedient to strengthen control over the condition and efficiency of the use of assets. On the other hand, activities aimed at meeting the needs for use rather than ownership of things are more sensitive to changes in consumer preferences and require monitoring of relevant market risks. These and many other factors make it expedient to study the peculiarities of internal control over the rental of things. The paper is aimed at studying the peculiarities of the methodology and organisation of internal control of the rental business in the context of the development of the sharing economy. The article uses general and special methods of scientific research, in particular: the method of substantive analysis of legislative and regulatory sources; the method of deduction to substantiate the essence of the components of internal control of the hire of things in accordance with International Standards on Auditing, as well as the subjects, objects and methods of this control; a systematic approach to establishing the construction of an internal control system for the hire of things; the method of analogy in formulating proposals for the organisational construction of an internal control system. The main results of the study presented in the article cover the definition of the essence of the components of internal control of the hire of things in accordance with International Standards on Auditing, in particular: control environment; risk assessment processes of hire entities; information system, including related business processes relevant to financial reporting, and information reporting; control measures; monitoring of control measures. The research allocates subsystems and elements of the internal control system of the rental activities. The publication describes the objects of internal control of the rental activities. It describes approaches to the organisational structure of the system of internal control of the rental of things and the establishment of its subjects based on international practice. It provides forms and methods that can be used in the process of internal control of the rental of things. The practical value of the obtained results of the study lies in the possibility of applying reasonable proposals on the specifics of internal control of the rental activities by business entities.
Опис
Ключові слова
прокат, шеринг, внутрішній контроль, система контролю, методи контролю, rental, sharing, internal control, control system, control methods
Бібліографічний опис
Пилипенко, Л. Методика й організація внутрішнього контролю прокату речей у контексті розвитку економіки спільного споживання [Текст] / Л. Пилипенко, В. Воськало // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2024. – №1 (10). – С. 146–150. – DOI: https://doi.org/10.32782/dees.10-26