@article{MAKHILLJEAS2017121914878,
    title = {Key Performance Indicators in Internal Control},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {12},
    number = {19},
    pages = {4899-4904},
    year = {2017},
    issn = {1816-949x},
    doi = {jeasci.2017.4899.4904},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2017.4899.4904},
    author = {E.U.,D.S.,I.G.,G.I. and},
    keywords = {Internal control,KPI,,VBM,EVA,regression analysis,financial statements},
    abstract = {This study describes some of the approaches to the problem of establishing an effective system of
internal financial control structures aimed at rational use of material, labor and financial resources in the
conditions of crisis in the global economy. In the study in particular, we hypothesized about the need to use
key performance indicators in the internal financial control system. The KPI system is integrated in the modern
concept of corporate finance in particular VBM. In this regard in the study, we constructed an econometric
model of the relationship between financial performance and economic value added for the purpose of
identifying which particular KPI may serve as reference points for the internal financial control department.}
    }