Methodological aspects of internal control of the enterprise management system

Abstract

In today’s world, the development of internal control of the economic subject’s management system is of particular importance. In the process of internal control assess management activities in terms of their compliance with the standards that contain the basic provisions for the effective functioning of social and economic systems. The purpose of this article is to strengthen the methodological support for internal control of the enterprise’s management system. In the course of the study working documents of internal control were developed, which allow: to carry out rational distribution of duties between controllers, identifying control procedures to be performed; to clarify the structure of the economic entity and its compliance with strategic development goals, to assess the effectiveness of management of structural units, to establish a mechanism of interaction between management and departments; to determine the strengths and weaknesses in the existing staff structure, to develop recommendations. The suggested internal control working papers enable the systematization of control process outcomes and the provision of information to the economic agent’s management for managerial choices.