graduate student
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 657.6
UDC 338.24
The study is devoted to ensuring the economic security of housing and communal services management organizations: the internal control system is considered as a key tool. The paper identifies typical risks and threats, proposes control tools, and provides a methodology for assessing the effectiveness of control procedures, taking into account industry specific features and regulatory requirements. The practical significance lies in reducing financial risks and improving the transparency of management organizations’ activities.
economic security, internal control system, internal control procedures, analysis, management organizations
1. Federal'nyy zakon «O buhgalterskom uchete» ot 06.12.2011 № 402-FZ (poslednyaya redakciya) // SPS «Konsul'tantPlyus» [Elektronnyy resurs]. – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_122855/ (data obrascheniya: 12.05.2026).
2. Kontrol'no-analiticheskie, uchetnye tehnologii i ekonomicheskaya bezopasnost' v biznese / M. V. Karp, T. M. Rogulenko, O. A. Ageeva [i dr.]. – Moskva : Obschestvo s ogranichennoy otvetstvennost'yu "Rusayns", 2024. – 244 s. – ISBN 978-5-466-06730-9. – EDN OKOOMC.
3. Sistemnyy analiz i prognozy social'no-ekonomicheskogo razvitiya, ekonomicheskoy bezopasnosti i prava sovremennogo rossiyskogo obschestva / M. S. Abrosimova, M. V. Arhipova, V. A. Astaf'eva [i dr.]. – Moskva: Izdatel'sko-torgovaya korporaciya Dashkov i K, 2026. – 438 s. – ISBN 978-5-394-06508-8. – EDN ZBLRSO.
4. Sovmestnoe issledovanie Instituta vnutrennih auditorov (IVA) i Kept «Issledovanie tekuschego sostoyaniya i tendenciy razvitiya vnutrennego audita v Rossii, 2025 god» [Elektronnyy resurs]. – Rezhim dostupa: https://www.iia-ru.ru/upload/inner-auditor/articles/S_IntAudir_1r%20final.pdf (data obrascheniya: 21.12.2025).
5. Sovremennye i klassicheskie metody ocenki i analiza finansovogo sostoyaniya kompanii: monografiya / D.S. Sizyh, N.V. Sizyh. – Cheboksary: ID «Sreda», 2020. – 292 s.
6. Oficial'nyy sayt Federal'noy nalogovoy sluzhby. Gosudarstvennyy informacionnyy resurs buhgalterskoy (finansovoy) otchetnosti // [Elektronnyy resurs]. – URL: https://bo.nalog.gov.ru// (Data obrascheniya 16.05.2026).
7. Oficial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki // [Elektronnyy resurs]. – URL: https://rosstat.gov.ru/ (Data obrascheniya 17.05.2026).
8. Ocenka i analiz finansovogo sostoyaniya kommercheskih organizaciy v usloviyah riska : monografiya / A. A. Hramchenko, E. A. Bolotnova ; Ministerstvo sel'skogo hozyaystva RF, FGBOU VO "Kubanskiy gosudarstvennyy agrarnyy universitet imeni I. T. Trubilina". – Krasnodar: KubGAU, 2021. – 150 s.: il., tabl.: 21 sm.; ISBN 978-5-91692-824-2.
9. Hakimov, R. R. Riski i ugrozy ekonomicheskoy bezopasnosti regional'nogo zhilischno-kommunal'nogo hozyaystva / R. R. Hakimov, T. Yu. Serebryakova // Sovremennye i informacionnye tehnologii v social'noy sfere : sbornik nauchnyh trudov VI Mezhdunarodnoy tehnicheskoy nauchno-prakticheskoy konferencii, v 2 tomah, Cheboksary, 23 aprelya 2026 goda. Tom 1. – Cheboksary: Moskovskiy avtomobil'no-dorozhnyy gosudarstvennyy tehnicheskiy universitet (MADI), 2026. – S. 187-192. – EDN OVHGLV.
10. Sharkova, A. V. Komplaens-kontrol' - vnutrenniy element sistemy kontrollinga / A. V. Sharkova, N. V. Bondarchuk, D. V. Lebedeva // Kontrolling. – 2022. – № 3(85). – S. 2-9. – EDN NJAPGJ.



