Statistical observations and calculations are inevitably accompanied by errors of both systematic and random nature. Rounding errors occur both in the process of observation and in obtaining and interpreting the final results. Methods for estimating, minimizing and eliminating rounding errors can be developed based on a number of well-known provisions from the theory of measurement errors. Rounding errors do not follow the law of normal distribution. The article provides an assessment of the maximum and minimum permissible absolute and relative rounding errors that ensure the required or specified accuracy and reliability of the final results when carrying out statistical and financial-economic calculations at enterprises, organizations, and during training sessions in universities in the course “Economic Statistics”. The article substantiates and gives recommendations on setting the limit values of numbers rounded off with allowable or specified absolute and relative errors. The corresponding tables have been compiled and proposed, and an example of calculations in compliance with the developed recommendations is given. The results of the work can be useful in carrying out balance sheet calculations and preparing financial statements.

In 2024, the issues of effective implementation of the audit services quality management system are playing a crucial role in any audit organization, since the quality of audit service delivery, which is expected, appreciated, and valued by stakeholders, lies at the heart of the audit profession, creating trust and underpinning confidence in the auditing profession and enabling auditors to act in the public interest. Currently, great importance is being placed on the implementation of an audit quality management system. Firms that embrace change and are the proponents of adopting a proactive approach to audit innovation will have a better chance of success in the years ahead. By using technology, building diverse teams and staying up to date with changes in legislation, auditors can ensure that they provide the highest quality services while staying one step ahead. It seems that the solution to this problem is possible with the introduction of a quality management system for audit services based on International Standard for Quality Management 1 (ISQM 1). The purpose of the study is to develop conceptual approaches to the implementation of a quality management system (QMS) for audit services based on International Standard for Quality Management 1. Its use will guarantee a high professional level of auditors and allow them to keep abreast of changes in legislation. In the process of work, such general scientific methods of cognition as observation, induction, deduction, system analysis, generalization, analysis, and synthesis were used. This article substantiates the need for a systematic, comprehensive, and integrated approach to the implementation of a quality management system for audit services based on International Standard for Quality Management 1 based on the integration of risk management with the processes of strategic planning and performance management of an audit firm. A conceptual approach to the implementation of a quality management system for audit services based on International Standard for Quality Management 1 has been formed. The main stages of its implementation have been identified and detailed. The results of the study are intended for a wide range of readers, including managers, employees of audit organizations who are responsible for the organization and functioning of the quality management system of audit services in the development of regulations and the implementation of a quality management system for a wide range of audit services.

The article is devoted to internal control as one of the management functions and its organisational form, as well as problematic aspects of the formation of control mechanisms in connection with the development of information tools and sources of ecosystem management at all levels. Despite the fact that there is an increase in the number of organizations implementing various control mechanisms, methods and systems, they often do not achieve the goals of obtaining relevant and sufficient information about the state of the controlled object, and the goal of control, which is to provide information support for the process of achieving the effectiveness of management (and control itself), is not achieved. The purpose of the study is to evaluate the theoretical basic approaches to control in order to identify the possibilities of building control mechanisms of modern level for commercial organisations. In the course of the research, such general scientific methods of cognition as a systematic approach, logical generalization, legal and linguistic analysis, and hypothesis were used. Control is an indispensable accompaniment of management activities. A lot depends on its organization, including the effectiveness of management, the timeliness of achieving the intended results, and the progressive development of the business. Control exists in two planes: it is either directly embedded in the technological and managerial processes or it is superstructured and conducted and carried out by specially created bodies that are outside the flow of processes and exercise control “from the outside”. The development of digital technologies imposes features and causes the emergence of certain peculiarities in the formation of control mechanisms, which, on the one hand, gives more opportunities for control, on the other hand, introduces formalism into it, reducing the effectiveness of both its own and the entire organisation in terms of its core activities. The search for a harmonious combination is the main task in organizing effective control in commercial organizations. The results of the study will be useful to researchers and practitioners who study control mechanisms in theoretical and methodological aspects.

In modern economic conditions, business entities are increasingly paying attention to the issues of economic security, which allows businessmen to regularly monitor and control the state of financial stability. The vector of the direction of stable economic development of an economic entity has recently become increasingly important among entrepreneurs and is manifested through the introduction of elements of economic security into the system of financial and economic activity. Safe entrepreneurial activity is an important and necessary condition for healthy competition and sustainable development of a business entity of any form of ownership, regardless of the type of activity carried out. The economic security of an enterprise should be considered as a multifaceted category consisting of internal and external factors and risks. The article highlights the problem of insufficient implementation of the existing mechanism of functioning at the enterprise PJSC “Penzkompressormash” of economic security and, as a consequence, the deterioration of the financial stability of the business entity. The purpose of the study is to substantiate the importance of economic security in entrepreneurial activity of any form of ownership, through solving the tasks set: analysis and assessment of financial stability, identification of «bottlenecks» and ranking them by causes of occurrence; search for reserves to improve the financial condition of the company, its solvency and financial stability; development of specific measures aimed at more effective use of financial resources and strengthening the economic condition of the enterprise. In the course of the research, the authors used such scientific methods as comprehensive and comparative analysis, generalization, synthesized and economic-statistical approaches. The basis of the theoretical methodology was formed from the works of modern scientists and economists, legislative acts of the Russian Federation, official publications, materials of scientific and practical conferences, etc. The article contains proposals for the use of elements of economic security as a necessity to bring an enterprise out of a difficult financial situation.

The article discusses the accounting of inventories received by the company without documentary support. The authors of this study set a goal — to propose a method that is justified from the point of view of theoretical, normative and practical aspects for reflecting such uninvoiced supplies in the accounting system, since the current official industry recommendations do not provide clear explanations for such business transactions. In the course of the work, the content of the concept of “uninvoiced supplies”, the history of its origin and modern interpretation in the theory and practice of the organization’s economic activity were examined. The current state of accounting at enterprises is characterized by a tendency to optimize the costs of its maintenance through the use of rational tools in the field of internal control, safety of material resources, generation of data for tax accounting, collection and synthesis of statistical information, etc. Accordingly, the creation of a universal accounting and analytical base used for the purposes of managing the economic objects of an enterprise becomes relevant. This circumstance is an important criterion when organizing the accounting of uninvoiced supplies. The authors of the study used methods such as a systems approach, analysis and synthesis, abstraction and modeling. The analysis of the problem and the search for optimal solutions were carried out on the basis of the requirements of regulations and methods of accounting theory. The material in the article can be used when creating an enterprise’s accounting policy, preparing local acts regulating economic accounting of the movement of material assets and their safety. The results of the studied issue are aimed at ensuring the efficiency of activities and sustainable development of business entities.

The article analyzes theoretical approaches to the elemental composition of the internal financial audit system (hereinafter — IFA) in the public administration sector. The development of internal financial audit, in particular the creation of sufficient methodological support for internal financial audit, is considered as a basis for improving the quality of budget process management and increasing the efficiency of budget expenditures. The purpose of the study is to solve the scientific problem of expanding the internal financial audit in the public sector methodological tools, which is essential for the development of the public finance management theory and improving the budget expenditures efficiency. The information basis was the normative legal acts, which regulate the organization and implementation of the internal financial audit, the international organizations documents in the field of internal audit, the domestic researchers’ works in the field of internal financial audit and internal audit. The methodological basis of the work is formed on the scientific cognition general methods (collecting data about the research object, comparing approaches to categorizing the research object, processing data through analysis, synthesis, generalization, grouping and classification). The scientific novelty of this study lies in the improvement of methodological tools for internal financial auditing in the public administration sector, which is crucial for the development of the public financial management theory and for improving the budgetary expenditures efficiency. Based on the data of the national scientific school, the article clarifies and theoretically substantiates the elements of the internal financial audit system in the public administration sector. The conceptual approach proposed by this study can be applied in the public administration sector organizations with minor adaptations. The results of the study are intended for a wide range of readers, including chief administrators and administrators of budgetary funds in the internal financial audit organization and implementation, the Ministry of Finance of the Russian Federation in improving the internal financial audit methodology.

The purpose of the article is to consider current problems of forming a strategy for the development of master’s programs for training business analysts in the context of new national priorities of higher education. To implement it, various scientific approaches and methods were used, including abstraction, analysis, synthesis, comparison and generalization of best practices, which made it possible to formulate modern requirements for the profession of business analyst as a provider of changes in the business environment. The identified factors, trends and staffing needs served as a guide for new approaches to improving the competency-based model of training business analysts, creating a request for the development of a project approach to training, as well as the interdisciplinarity of the business analysis methods used. The article presents the author’s approach to creating a program development strategy, as well as to the formation of a Partnership of interested organizations that are the «carriers» of competencies, regular monitoring of which will serve as a navigator for improving the competency-based model of training young personnel in the future. The approaches, experience and recommendations of the author used can be useful to academic leaders of master’s programs at universities, as well as in improving programs for advanced training and professional development of the youth.

The article deals with the issues of formation and development of the scientific school of the Volga Region State Technological University — Volgatech (VSTU) in economics and finance, the basic provisions of which are recognised as: accounting and analytical, control support of management systems and economic security; concepts of tax administration and tax security; methodology of economic analysis; monitoring and systems of its information support. The adaptation of the scientific school to the conditions of reality, in which the Russian economy is developing, is based on the concentration of attention on the nodal issues of national interests, economic development and economic security, as well as tax and budgetary policy, which have a significant impact on the formation of the information system for management and ensuring sustainable and safe development of economic entities. The authors of the study also paid attention to the stages of formation and historical development of the scientific school on the basis of the Volga Region State Technological University, its relationship with the scientific community, key areas of work that determine its further development.