INTERNAL СONTROL OF THE TOUR OPERATOR AS A BUSINESS FUNCTION OF ITS CONTROL SYSTEM

The sustainability of the tour operators’ activity is the basis of this industry stability. In recent years, the crisis in the tourism industry manifested by a series of bankruptcies of major tour operators became apparent due to the fact that it badly affected a large number of Russian tourists, an...

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Autor principal: ALIYA Gizyatova
Formato: Artigo
Lenguaje:Russo
Publicado: Government of Russian Federation, Financial University 2019-01-01
Colección:Учёт. Анализ. Аудит
Materias:
система внутреннего контроля туроператора
задачи системы внутреннего контроля
эффективность внутреннего контроля
бизнес-процессы
риск-ориентированный внутренний контроль
tour operator internal control system
tasks of the internal control system
effectiveness of internal controls
business processes
risk-oriented internal control
Acceso en línea:https://accounting.fa.ru/jour/article/view/94
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