Open AccessОрганизация системы внутреннего контроля на предприятии
Author(s) -
А.С. Лосева,
Ю.С. Гриднева,
В.О. Дѐмина
Publication year - 2021
Publication title -
тенденции развития науки и образования
Language(s) - English
DOI - 10.18411/lj-02-2021-86
Subject(s) - control (management) , business , process management , internal control , organizational structure , control environment , knowledge management , operations management , industrial organization , computer science , management , accounting , engineering , internal audit , economics , joint audit , audit
The article examines the features of the organization and functioning of the internal control system at enterprises, taking into account the influence of the competitive environment. The components of internal control are shown, the internal organizational structure of the internal control center at enterprises is substantiated. The main directions of the internal control at the enterprise, which are manifested in its key objects, planned activities and control procedures, have been determined.