Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media
ISSN:2310-1172

2015 (published: 02.12.2015)

Number 4(23)

Home > Issue > Effective management of the internal control as the basis for secure information support of the organization

UDC 334

Effective management of the internal control as the basis for secure information support of the organization

Makarchenko M.A., Nerkararyan S.A.

Continuous development of the information environment of the organization, its extension and the variety of factors affecting its efficiency is increasing every day. Secure information support is a key factor in terms of serviceable and effective functioning. In large organizations, security of the information environment is one of the most capital-cost items, and this leads to the increased interest in this area. This article outlines the effective management of the internal control of the organization, as far as it is a fundamental of the security of information support of the organization. The article is devoted to evaluation of the effect of continuous monitoring, as a modern internal controlling mechanism, on the internal control of the organizational environment. The study raises the actual problems for the business such as - efficiency increase of the internal control of the organization; as well as considering the optimization of controlling procedures in terms of operational efficiency and distribution of resources in information systems. The study provides practical knowledge about the functioning of the internal control and its mechanisms, in particular uninterrupted monitoring systems. In this article the proposed approach to the evaluation of the effectiveness of continuous monitoring, is applicable to the assessment of the feasibility of implementing continuous monitoring systems in the organization, and can also be recommended to assess the operational and economic efficiency of the internal control of the organization.
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Keywords: information support, control, efficiency, continuous monitoring, internal control, the reliability of financial reporting, risks, databases.

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