System Paradigm of Risk-Oriented Internal Control in Credit Organization
The article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links. The system of internal control is shown as an internal functional s...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2020-04-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/840 |
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| author | V. I. Karpunin Ju. S. Efremova |
| author_facet | V. I. Karpunin Ju. S. Efremova |
| author_sort | V. I. Karpunin |
| collection | DOAJ |
| description | The article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links. The system of internal control is shown as an internal functional sub-system of the bank meant for provision of the key function realization, which is typical of any system (and mainly, the social and economic one), i.e. the function of feedback, whose availability acts as indisputable foundation of system sustainability as it is. The authors show the functional interconnection between the service of internal control, the service of internal audit and the service of risk-management. Within the frames of system paradigm the authors identify the key functions of different types of social and economic system: the function of object systems (organization of heterogeneous elements into a united whole); the function of environmental systems (communication and coordination, developing conditions necessary to exchange between different system components); the function of process systems (harmonization of work and condition of all economic systems); the function of event (project) systems (innovational transformation of other systems). The authors put forward a hypothesis that availability (projecting) and performing these system functions determine the process of sustainable and efficient functioning of the credit organization as an organizational and economic system. |
| format | Article |
| id | doaj-art-db9deb2d8d9e4a5a96411d9d02062046 |
| institution | Matheson Library |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2020-04-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-db9deb2d8d9e4a5a96411d9d020620462025-08-03T13:32:06ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512020-04-0102133110.21686/2413-2829-2020-2-13-31696System Paradigm of Risk-Oriented Internal Control in Credit OrganizationV. I. Karpunin0Ju. S. Efremova1Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs Russian Federation; Moscow University for Industry and Finance «Synergy»Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs Russian FederationThe article investigates the system of internal control in the credit organization (bank) on the basis of methodology of system-functional analysis and its description on the basis of methodology of graphic depicting of IDEF0 links. The system of internal control is shown as an internal functional sub-system of the bank meant for provision of the key function realization, which is typical of any system (and mainly, the social and economic one), i.e. the function of feedback, whose availability acts as indisputable foundation of system sustainability as it is. The authors show the functional interconnection between the service of internal control, the service of internal audit and the service of risk-management. Within the frames of system paradigm the authors identify the key functions of different types of social and economic system: the function of object systems (organization of heterogeneous elements into a united whole); the function of environmental systems (communication and coordination, developing conditions necessary to exchange between different system components); the function of process systems (harmonization of work and condition of all economic systems); the function of event (project) systems (innovational transformation of other systems). The authors put forward a hypothesis that availability (projecting) and performing these system functions determine the process of sustainable and efficient functioning of the credit organization as an organizational and economic system.https://vest.rea.ru/jour/article/view/840idef0 methodologysystem paradigmsystem and functional analysisservice of internal controlservice of internal auditservice of risk-management |
| spellingShingle | V. I. Karpunin Ju. S. Efremova System Paradigm of Risk-Oriented Internal Control in Credit Organization Вестник Российского экономического университета имени Г. В. Плеханова idef0 methodology system paradigm system and functional analysis service of internal control service of internal audit service of risk-management |
| title | System Paradigm of Risk-Oriented Internal Control in Credit Organization |
| title_full | System Paradigm of Risk-Oriented Internal Control in Credit Organization |
| title_fullStr | System Paradigm of Risk-Oriented Internal Control in Credit Organization |
| title_full_unstemmed | System Paradigm of Risk-Oriented Internal Control in Credit Organization |
| title_short | System Paradigm of Risk-Oriented Internal Control in Credit Organization |
| title_sort | system paradigm of risk oriented internal control in credit organization |
| topic | idef0 methodology system paradigm system and functional analysis service of internal control service of internal audit service of risk-management |
| url | https://vest.rea.ru/jour/article/view/840 |
| work_keys_str_mv | AT vikarpunin systemparadigmofriskorientedinternalcontrolincreditorganization AT jusefremova systemparadigmofriskorientedinternalcontrolincreditorganization |