Kuzyk N. The System of Inner Control at Joint-ctock Company

The objects of studies. .System of internal control of joint-stock companies' economical activity of Ukraine. The purpose of investigation. Substantiation of theo-retical aspects and working out of practical recom-mendations concerning improvement of internal con-trol system at joint-stock company for increase of managem4ent effectiveness. Investigation methods. Scientific methods. Informal methods, personal ob-servation. Theoretical and practical results. Internal control dataware was classified according to time of appearance, source, kind of influence on factors, rela-tion to phases of control for the first time. Internal control functions were defined: informational, consult-ing, observation and coordination of personnel activ-ity. Internal control conceptions, its principles and tasks of accounting control were developed. Theoreti-cal approaches to optimization of control system that synthesizes distribution and redistribution of authori-ties and responsibility, evaluation of separate direc-tionsof activity, file information about contractors, re-sults of diagnostics and prediction of problems, budg-eting were improved. Methods of internal control in conditions of application of computer technologies and advantages of integrated informational systems were improved