{"id":"https://openalex.org/W3087992020","doi":"https://doi.org/10.32702/2306-6792.2020.17-18.28","title":"METHODOLOGICAL AND ORGANIZATIONAL APPROACHES TO THE SYSTEM OF INTERNAL CONTROL AT THE ENTERPRISE","display_name":"METHODOLOGICAL AND ORGANIZATIONAL APPROACHES TO THE SYSTEM OF INTERNAL CONTROL AT THE ENTERPRISE","publication_year":2020,"publication_date":"2020-09-25","ids":{"openalex":"https://openalex.org/W3087992020","doi":"https://doi.org/10.32702/2306-6792.2020.17-18.28","mag":"3087992020"},"language":"en","primary_location":{"id":"doi:10.32702/2306-6792.2020.17-18.28","doi":"https://doi.org/10.32702/2306-6792.2020.17-18.28","is_oa":true,"landing_page_url":"https://doi.org/10.32702/2306-6792.2020.17-18.28","pdf_url":"http://www.agrosvit.info/pdf/17-18_2020/6.pdf","source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agrosvit","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.agrosvit.info/pdf/17-18_2020/6.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5097790706","display_name":"Ya. Mulyk","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210148800","display_name":"Vinnytsia National Agrarian University","ror":"https://ror.org/05m3ysc06","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210148800"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Ya. Mulyk","raw_affiliation_strings":["Economics, Associate Professor of the Department of Audit and State Control, Vinnytsia National Agrarian University, Vinnytsia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Economics, Associate Professor of the Department of Audit and State Control, Vinnytsia National Agrarian University, Vinnytsia","institution_ids":["https://openalex.org/I4210148800"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5097790706"],"corresponding_institution_ids":["https://openalex.org/I4210148800"],"apc_list":null,"apc_paid":null,"fwci":3.9669,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.93470827,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":null,"issue":"17-18","first_page":"28","last_page":"28"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9657999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9657999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00989999994635582,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14294","display_name":"Impulse Buying and Technology Impacts","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.8569999933242798},{"id":"https://openalex.org/keywords/enterprise-internal-control","display_name":"enterprise internal control","score":0.640999972820282},{"id":"https://openalex.org/keywords/internal-control-functions","display_name":"internal control functions","score":0.7730000019073486},{"id":"https://openalex.org/keywords/internal-control-elements","display_name":"internal control elements","score":0.49799999594688416},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.4699999988079071},{"id":"https://openalex.org/keywords/accounting-control","display_name":"accounting control","score":0.5080000162124634},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.32199999690055847}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5393713712692261},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4746803939342499},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.46331050992012024},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4561433792114258},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4470410943031311},{"id":"https://openalex.org/C3017445034","wikidata":"https://www.wikidata.org/wiki/Q19483216","display_name":"Organizational systems","level":2,"score":0.4308106601238251},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2774379849433899},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.201285719871521},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13102146983146667}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32702/2306-6792.2020.17-18.28","doi":"https://doi.org/10.32702/2306-6792.2020.17-18.28","is_oa":true,"landing_page_url":"https://doi.org/10.32702/2306-6792.2020.17-18.28","pdf_url":"http://www.agrosvit.info/pdf/17-18_2020/6.pdf","source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agrosvit","raw_type":"journal-article"},{"id":"mag:3120050544","doi":null,"is_oa":true,"landing_page_url":"http://www.agrosvit.info/?op=1&z=3287","pdf_url":null,"source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Agrosvit","raw_type":null}],"best_oa_location":{"id":"doi:10.32702/2306-6792.2020.17-18.28","doi":"https://doi.org/10.32702/2306-6792.2020.17-18.28","is_oa":true,"landing_page_url":"https://doi.org/10.32702/2306-6792.2020.17-18.28","pdf_url":"http://www.agrosvit.info/pdf/17-18_2020/6.pdf","source":{"id":"https://openalex.org/S4210182925","display_name":"Agrosvit","issn_l":"2306-6792","issn":["2306-6792"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agrosvit","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6207000017166138}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3087992020.pdf","grobid_xml":"https://content.openalex.org/works/W3087992020.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W3016726570"],"related_works":["https://openalex.org/W3120050544","https://openalex.org/W2979419052","https://openalex.org/W7062959118","https://openalex.org/W3106974477","https://openalex.org/W4391013970","https://openalex.org/W7199298296","https://openalex.org/W4387000959","https://openalex.org/W4400859221","https://openalex.org/W7053724803","https://openalex.org/W4408349129"],"abstract_inverted_index":{"\u0423":[0],"\u0441\u0442\u0430\u0442\u0442\u0456":[1],"\u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e":[2],"\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456":[3],"\u0442\u0430":[4,89,115,146,152],"\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u0456":[5,108],"\u043f\u0456\u0434\u0445\u043e\u0434\u0438":[6],"\u0434\u043e":[7,50],"\u0441\u0438\u0441\u0442\u0435\u043c\u0438":[8,62],"\u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e":[9,16,56,63,93,105,110,118,133,141,150],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e":[10,17,57,64,119,134,142,151],"\u043d\u0430":[11,18,58,65,120,135],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456.":[12,121],"\u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e,":[13],"\u0449\u043e":[14,68],"\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f":[15],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456":[19],"\u0437\u0430\u043b\u0435\u0436\u0430\u0442\u0438\u043c\u0435,":[20],"\u043f\u0435\u0440\u0435\u0434\u0443\u0441\u0456\u043c,":[21],"\u0432\u0456\u0434":[22],"\u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0457":[23],"\u0444\u043e\u0440\u043c\u0438":[24,109],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430,":[25],"\u0432\u0438\u0434\u0456\u0432":[26],"\u0456":[27,46],"\u043c\u0430\u0441\u0448\u0442\u0430\u0431\u0456\u0432":[28],"\u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456,":[29],"\u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u043d\u0438\u0445":[30],"\u043d\u0438\u043c,":[31],"\u0441\u043a\u043b\u0430\u0434\u043d\u043e\u0441\u0442\u0456":[32],"\u0439\u043e\u0433\u043e":[33,154],"\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u043e\u0457":[34],"\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438,":[35],"\u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456":[36],"\u0434\u043e\u0441\u0442\u0430\u0442\u043d\u0456\u0445":[37],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445":[38],"\u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432,":[39],"\u0434\u043e\u0446\u0456\u043b\u044c\u043d\u043e\u0441\u0442\u0456":[40],"\u043e\u0445\u043e\u043f\u043b\u0435\u043d\u043d\u044f":[41],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043c":[42],"\u0440\u0456\u0437\u043d\u0438\u0445":[43,83],"\u0430\u0441\u043f\u0435\u043a\u0442\u0456\u0432":[44],"\u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456":[45,74,116],"\u0432\u0456\u0434\u043d\u043e\u0448\u0435\u043d\u043d\u044f":[47],"\u043a\u0435\u0440\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u0430":[48],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430":[49],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e.":[51,106,111],"\u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e":[52],"\u043e\u0441\u043d\u043e\u0432\u043d\u0456":[53,103,138],"\u0446\u0456\u043b\u0456":[54],"\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457":[55,131,140],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u0445.":[59,66,136],"\u0412\u0438\u0441\u0432\u0456\u0442\u043b\u0435\u043d\u043e":[60,91],"\u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f":[61],"\u041e\u0431\u0433\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e,":[67],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c":[69,95,97,100],"\u043c\u0430\u0454":[70],"\u043e\u0445\u043e\u043f\u043b\u044e\u0432\u0430\u0442\u0438":[71],"\u0440\u0456\u0437\u043d\u0456":[72],"\u0441\u0444\u0435\u0440\u0438":[73],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430:":[75],"\u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f,":[76],"\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044e":[77],"\u0439":[78],"\u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f":[79],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0438\u0445":[80],"\u0440\u0456\u0448\u0435\u043d\u044c,":[81],"\u043e\u0431\u043b\u0456\u043a":[82],"\u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439":[84],"\u0430":[85],"\u0442\u0430\u043a\u043e\u0436":[86],"\u0457\u0445":[87],"\u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433":[88],"\u0430\u043d\u0430\u043b\u0456\u0437.":[90],"\u0444\u0443\u043d\u043a\u0446\u0456\u0457":[92],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e:":[94],"\u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u044c,":[96],"\u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e":[98],"\u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u043d\u044f,":[99],"\u0437\u0431\u0435\u0440\u0435\u0436\u0435\u043d\u043d\u044f.":[101],"\u0420\u043e\u0437\u043a\u0440\u0438\u0442\u043e":[102,137],"\u0435\u043b\u0435\u043c\u0435\u043d\u0442\u0438":[104],"\u041e\u0446\u0456\u043d\u0435\u043d\u043e":[107],"\u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e":[112,144],"\u0435\u0442\u0430\u043f\u0438":[113],"\u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f":[114],"\u0441\u043b\u0443\u0436\u0431\u0438":[117,132],"\u0417\u0430":[122],"\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c\u0438":[123],"\u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f":[124],"\u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043e":[125],"\u0447\u0438\u043d\u043d\u0438\u043a\u0438,":[126],"\u044f\u043a\u0456":[127],"\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043e":[128],"\u0432\u0440\u0430\u0445\u043e\u0432\u0443\u0432\u0430\u0442\u0438":[129],"\u043f\u0440\u0438":[130],"\u0437\u0430\u0441\u0430\u0434\u0438":[139],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.":[143],"\u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438":[145],"\u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f":[147],"\u0432":[148],"\u0441\u0438\u0441\u0442\u0435\u043c\u0456":[149],"\u043f\u043e\u0440\u044f\u0434\u043e\u043a":[153],"\u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f.":[155]},"counts_by_year":[{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-10-01T00:00:00"}