Шляхи вдосконалення системи внутрішнього контролю на підприємстві

Abstract

Theoretical approaches towards modern understanding of the internal control and its place in the management of an enterprise are considered in the article. The concept of internal control system, its elements are studied in the article. The scheme of interaction of the internal control system within business processes at an enterprise are developed in the work. New directions for the development of the internal control system with an allowanse for its flexible changes and temporal characteristics are proposed in the article.