Krymskij Naučnyj Vestnik (Jun 2017)
DEVELOPMENT OF INTERNAL CONTROL AS AN ELEMENT OF ECONOMIC SECURITY COMMERCIAL COMPANIES
Abstract
Sustainable and dynamic development of the organization, its effectiveness and competitiveness are closely related to the economic security of the enterprise. In terms of market competition, the well-being of the company’s financial and economic activities depends on the strategic goals and tactical goals set before it. However, an important role in ensuring the stable operation of the enterprise is played by internal control as a direction for realizing the economic security of the enterprise. Economic security presupposes, first of all, a set of actions to create and strengthen conditions for counteraction to dangers and threats, economic interests, the definition of methodological approaches to identifying, preventing and suppressing these threats. At the same time, the system of economic security involves identifying the situation in which economic parameters are not within the limits of the norm, develop and take measures to overcome them. The essence of the internal control system is a complex of ordered interrelated means, methods and procedures used to improve the management of economic activity, ensure control over the safety of property, compliance with applicable laws. Internal control should prevent negative factors of economic activity of the organization, which can adversely affect the economic security of the organization. The article defines the importance of the internal control system as a factor that attaches to the economic security of the enterprise.
