Borysenko M. Organization and methodics of internal control at the enterprises

While examing the problem of internal control the main attention is paid to the influence of a human factor on the course of a control process and results of control activity. Taking into account it, concept statements of organization and methodics of internal control are specified, logics of correlation of objects of inner control system organization is determined. Four main directions of existance as well as organization of internal control are proposed as a result of use of systematic approach. The essence of principles of IC system organization are presented and logics of their determination is formalized. Division of principles of organization into two groups is substantiated: relating to all hierarchical levels of IC; typical for some hierarchical levels of IC. Modeling mechanism of control methodics based on maximum conformity of control action to the nature of economic deviation is investigated. Influence of motivation of committing economic violations on choosing internal control objects isresearched. Economic violations are typified. Methodics of internal control is improved by including to its structure elements of control points, allowing inner control to realize preventive function.