Economics: the strategy and practice

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Нелинейная система внутреннего контроля в бизнесе

Об авторах

М. А. Жолаева
ЕНУ им Л.Н.Гумилева

PhD, и.о.доцент


К. Ж. Садуакасова
ЕНУ им Л.Н.Гумилева

к.э.н., и.о.доцент


З. О. Уразбаева
ЕНУ им Л.Н.Гумилева

к.э.н., и.о.доцент


М. А. Серикова
ЕНУ им Л.Н.Гумилева

PhD, и.о.доцент


Список литературы

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2. Abernethy, M. A., Li, W., Zhang, Y., & Shi, H. (2022). Firm Culture And Internal Control System. Accounting & Finance, 63(3) 1–29.

3. Ashbaugh-Skaife, H., Collins, D. W., & Kinney, W. R. (2006). The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-mandated Audits. Journal of Accounting & Economics, 44(1/2), 166-192.

4. Ayem, S., & Kusumasari, K. F. (2020). The effect of government Internal Control System (SPIP) on Fraud prevention in Village Fund Management with accountability as a mediation variable. Scientific Journal Of Accounting And Humanika, 10(2), 160.

5. Baimuratov, U. (2005). Money and finance: a non-linear system. Almaty, Kazakhstan: Ekonomika.

6. Caglio, A., Dossi, A., & Van der Stede, W. A. (2018). CFO Role and CFO Compensation: An Empirical Analysis of Their Implications. Journal of Accounting and Public Policy, 37(4), 265-281.

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8. Chen, Y., Knechel, W. R., Marisetty, V. B., Truong, C. & Veeraraghavan, M. (2017). Board Independence And Internal Control Weakness: Evidence From SOX 404 Disclosures. Auditing: A Journal of Practice & Theory, 36(2), 45–62.

9. COSO news release (2013). COSO Issues Updated ‘Internal Control – Integrated Framework’ and Related Illustrative Documents. Available at: Documents/COSO-Framework-Release05142013.pdf

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12. Odek, R., & Okoth, E. (2019). Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya. Research Journal of Finance and Accounting, IV(12), 762–780.

13. Choi, J. H., Choi, S., Hogan, C. E., & Lee, J. (2013). The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory, 32(4), 169-199.

14. Li, X., Zheng, C., Liu, G., & Sial, M. S. (2018). The effectiveness of internal control and corporate social responsibility: Evidence from Chinese capital market. Sustainability, 10(11).

15. Lu, Y. & Cao, Y. (2018). The Individual Characteristics of Board Members and Internal Control Weakness: Evidence from China. Pacific-Basin Finance Journal, 51(11), 75-94.

16. Nurkasheva, N. S. (2017). Controlling And Internal Audit As Concepts Of System Management Of Organisations. Contemporary Problems Of Socio-Humanitarian Sciences, 1(9), 166-169. (In Russ)

17. Oradi, J., Asiaei, K. & Rezaee, Z. (2020). CEO Finaicial Background and Internal Control Weaknesses. Corporate Governance, 29(2), 119-140.

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19. Sarbanes Oxley (2023). Management Assessment of Internal Controls. Available at:

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21. Suh, Y. S., Han, J., Shin, B., & An, J. I. (2018). The effect of human resource investment in internal control on rank-specific audit hours and audit quality. Korean Accounting Review, 43(1), 81-117.

22. Tasybay, B., Tazhikenova, S. K., Alina, G. B., Zhussupova, A. K., & Katarzyna, E. C. (2022). Analysis of strategic problems in PPP in 2016-2021 in Kazakhstan: Materials and methods, Research results, Discussion. Vestnik NAN RK, 1(395), 75–82.

23. Taufik, T. (2019). The effect of internal control system implementation in realizing good governance and its impact on fraud prevention. International Journal of Scientific and Technology Research, 8(9), 2159– 2165.

24. Zholayeva, M. A. (2016). Internal Control in the Insurance System. Research Journal of Pharmaceutical, Biological and chemical Sciences, 7(4), 14611466.

25. Zholayeva, M. A. (2019). Internal control: non-linear view. Central Asian Economic Review, 1(124), 26-33.


Для цитирования:

Жолаева М.А., Садуакасова К.Ж., Уразбаева З.О., Серикова М.А. Нелинейная система внутреннего контроля в бизнесе. Economics: the strategy and practice. 2024;19(1):104-115.

For citation:

Zholayeva M.A., Saduakasov K.Z., Urazbayeva Z.U., Serikova M.A. Nonlinear Internal Control System in Business. Economics: the strategy and practice. 2024;19(1):104-115. (In Kazakh)

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