Засади формування ефективного внутрішнього контролю у сфері електронного бізнес-середовища

Abstract

У статті розроблено концептуальну модель організації внутрішнього контролю суб’єкта електронної комерції, охарактеризовано ризики провадження електронної комерційної діяльності, обґрунтовано основні компоненти внутрішнього контролю в цій сфері, запропоновано етапи розвитку та напрями вдосконалення внутрішнього контролю досліджуваних підприємств.

The article develops a conceptual model of effective system of internal control development for electronic trading entities, the use of which will promote the achievement of goals of strategic, economical-and-analytical, accounting-and reporting, statutory-and regulatory and risk-based directions. Factors of risk occurrence influence on electronic commercial activity, which should be taken into account while organization of internal control of business entities have been analyzed. Potential risks of online trade development, the estimation of which will assist to reduce them to the lowest acceptable level have been characterized. The risks of e-businesses are grouped in accordance with their types: information (risks of loss of confidentiality, integrity, efficiency, reliability, performance, consistency and availability of information resources), technology, personnel, legal, contract, currency, market as well as other risks; in relation to the processes: risks associated with creation and maintenance of e-commerce; risks associated with delivery process, risks associated with sale (delivery); risks associated with estimation; risks, related to the process financial results formation); in accordance with the objectives: risks of distortion of accounting information, performance decrease, loss of property and information, violation of laws and reputational risks. The major components of internal control in the field of electronic business environment have been explained, namely control environment, risk assessment, control activities, information and communication, monitoring activities. Close interrelation of the components of internal control ensures the formation of an integrated system that is able to respond quickly to the challenges that arise in the implementation of e-commerce. The stages of development of internal control on interactive enterprises have been suggested: the diagnostics of state of the system of internal control, the formalization of internal control, the assessment of the system of internal control on the level of business processes. The directions of improvement of internal control in the field under investigation have been determined: development of methods of internal control, development of internal control of information, development of indicators of the internal control efficiency.