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Development of Information and Methodological Support of Internet Audit in the Organization of E-commerce

Student: Smirnov Mikhail

Supervisor: Larisa E. Marshirova

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Year of Graduation: 2017

Theme of the master's dissertation is Development of Information and Methodological Support of Internet Audit in the Organization of E-commerce. The relevance of the chosen topic is determined by the popularity of online stores leading to an increase in their share in the trade sphere, and, consequent on the above, an urgent need for an advanced system of internal audit in order to form an effective mechanism for the enterprise to maintain an optimal level of competitiveness in the market. The aim of the master's thesis is to review the accounting records in the online store, to study its organization and conducting in the company, and to develop the information and methodical support necessary for conducting an internal audit with subsequent development of recommendations for improving the accounting system. In the first chapter of the master's dissertation the fundamentals necessary for the creation of an online store, the analysis of the Internet trading market, as well as the features of the organization and accounting at the electronic trading enterprise, were considered. In the second chapter of the Master's thesis, the peculiarities of organization and accounting were considered by the example of the organization "Intmag" LLC. The third chapter of the master's thesis was devoted to the organization of internal audit at the enterprise, approbation of audit procedures and development of proposals for minimizing the risks of the online store business processes, improving the internal control system and accounting system of the company.

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