Authors: E.V. Kucherova, T.A. Ponkratova, T.A. Tyuleneva, N.A. Cherepanova

Title of the article: The evaluation of efficiency of internal corporate control at holding enterprises

Year: 2017, Issue: 1, Pages: 76-89

Branch of knowledge: Economics and innovation management

Index UDK: 338.012

DOI: -

Abstract: The organization of effective internal corporate control, the correct definition of its place and role in the management system of Russian enterprises is of great impor-tance, especially with regard to the development of methods of quantity effectiveness of control activities. The process of enterprise management based on internal control requires not only centralized management, but also the formation of a definite system of business processes. The article describes the essence and content of the innovative approach to the evaluation of efficiency of internal corporate control of holding type enterprises, which means the consequent application of its organization and evaluation methods. The necessity of development of tools and mechanism for evaluating the efficiency is based on the implementation of individual management functions. The integral evaluation of the internal control efficiency is substantiated in the paper. Approbation of the proposed evaluation methodology is presented by the example of one of the coal-mining enterprises of the holding type.

Key words: internal corporate control organiza-tion mechanism efficiency assess-ment business processes

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