Preview

Russian Journal of Industrial Economics

Advanced search

THE SPECIFICITY OF THE BUSINESS COMPETITIVE STABILITY FORMATION ON THE BASIS OF THE INTERNAL COMPANY’S AUDIT

https://doi.org/10.17073/2072-1633-2014-4-72-79

Abstract

The article is devoted to problems of competitive stability of the modern business. The analysis of the basic theoretical concepts in application of different terms used in the of market competition theory is given. The conditions are presented, the analysis of which allows to define the specific content of market competition. Special features and the proposed interpretation of the term «competitiveness» and the definition of the term “competitive stability of business» are presented. It is shown that for the currently unstable economy, the competitive stability of the business is based largely on the maximal use of available reserves of the company. The value of the internal company audit system supporting the business competitive stability is proved. It is shown that an important part of internal audit becomes evaluation of the functioning of the risk management system on the basis of its comprehensive analysis, with the subsequent development of recommendations on improving the effectiveness of economic activity. The authors highlight the key principles of designing and implementing a system of internal audit and its purpose. For the creation of competitive stability of business large companies with well-developed branch network must create an effective a common system of internal audit, including its different versions. Unlike other control systems the internal audit complies with the concept of integrated management on all stages of the product life cycle, which makes it possible to ensure efficient use of company resources in all departments and across the entire chain of the production cycle, thus creating the competitive stability of the business.

About the Authors

T. G. Filosofova
National Research University «Higher School of Economics», 101000, Moscow, st. Myasnitskaya, h. 20, Rossiya.
Russian Federation

Doctor of economic Sciences, Professor, Deputy Head of Chair. I. 



I. Karzunke
Independent consultant (Germany)
Russian Federation
PhD


References

1. Вехи экономической мысли. Т. 6. Международная экономика /под общей редакцией А.П. Киреева М.: ТЭИС, 2006. 720 с.

2. Философова Т.Г. Конкуренция и инновации // Лизинг. Технологии бизнеса. 2013. № 8. С. 25–33.

3. Андреева Л., Миргородская Е. Взгляд на системную конкурентоспособность как доминанту устойчивого развития экономики // Экономист. 2004. № 1. С.81 – 88.

4. Гельвановский М., Жуковская В., Трофимова И. Конкурентоспособность в микро-, мезо- и макроуровневом измерениях // Российский экономический журнал. 1998. № 2. С. 67 – 68.

5. Завьялов П.С. Проблемы международной конкурентоспособности товаропроизводителей // Маркетинг. 1996. С. 20 – 32.

6. Миронов М.Г. Ваша конкурентоспособность. М.: Альфа-Пресс, 2004. 160 с.

7. Тироль Ж. Рынки и рыночная власть: теория организации промышленности. СПб.: Экономическая школа, 2000. Т. 1. 334 с.; Т. 2. 455 с.

8. Хайек Ф. Познание, конкуренция и свобода. Антология сочинений. СПб.: Пневма, 1999. 287 с.

9. Философова Т.Г., Быков В.А. Конкуренция. Инновации. Конкурентоспособность М.: ЮНИТИ-ДАНА, 2008. 296 с.

10. Пасс К., Лоуз Б., Дэвис Л. Словарь по экономике. СПб.: Экономическая школа, 2004. 752 с.

11. Куранов Л.П., Куранов В.П. Словарь-справочник по экономике. М.: Пресс-сервис, 1998. 388 с.

12. Философова Т.Г. Конкурентоспособная интеграция экономики России в мировое хозяйство: воз-можности и перспективы // Международная экономика. 2010. № 1. С. 70–73.

13. Философова Т.Г. Управление конкурентоспособностью на мировых рынках. М.: Научная книга, 2006. 135 с.

14. Философова Т.Г. Маркетинг новых товаров. М.: Издательский дом «ГУ-ВШЭ», 2007. 126 с.

15. International Standards of Auditing (ISA) issued by International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board ( IAASB).

16. International Standards for the professional practice of Internal Auditing (IIA Standards 2013).

17. Internationale Standards für die berufliche Praxis der Internen Revision 2013. DIIR – Deutsche Institut für Interne Revision e.V., Frankfurt am Main.

18. T. Amling, U. Bantleon: Handbuch der Internen Revision: Grundlagen, Standards, Berufsstand. Berlin, 2007.

19. V.H- Peemöller, J. Kregel. Grundlagen der Internen Revision: Standards, Aufbau und Führung. Berlin, 2010

20. Freidank/Peemöller. Kompendium der Internen Revison, Internal Auditing in Wissenschaft und Praxis, Berlin 2011.

21. Freidank/Peemöller. Corporate Governance und Interne Revision, Berlin 2008.

22. W. Lück. Jahrbuch für Wirtschaftsprüfung, Interne Revision und Unternehmensberatung 2011. Oldenbourg Verlag.

23. Odenthal. Korruption und Mitarbeiterkriminalität, Wiesbaden, 2009, GoDV-Handbuch, Schuppenhauer, 2007.

24. IDW RS FAIT 1: Grundsätze ordnungsmäßiger Buchführung bei Einsatz von Informationstechnologie.


Review

For citations:


Filosofova T.G., Karzunke I. THE SPECIFICITY OF THE BUSINESS COMPETITIVE STABILITY FORMATION ON THE BASIS OF THE INTERNAL COMPANY’S AUDIT. Russian Journal of Industrial Economics. 2014;(4):72-79. (In Russ.) https://doi.org/10.17073/2072-1633-2014-4-72-79

Views: 841


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2072-1633 (Print)
ISSN 2413-662X (Online)