Organization of the internal control system of an enterprise

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Novyk I. V. № 2 (55) 188-196 Image Image

Тhe article discusses the concept and purpose of internal control, its essence, objects, subjects, and elements of the internal control system. The organizational forms of internal control have been studied. The place of the system of internal control in the organizational structure of the enterprise has been determined. The definition of co-sourcing, the advantages of using the cosourcing in the enterprise have been presented. The main stages of the process of organization of the system of internal control in small businesses have been reviewed.

Keywords: risk, security system, control, internal control system, control process, elements of internal control system, organization form of internal control, co-sourcing.


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