Purpose of research: a substantiation of theoretical positions and development of recommendations on improvement of the organization of the internal control over a control system of financial streams of the enterprises for increase of efficiency of the control and a deepening of its integration in existential measurement with other functions of management for improvement of results of financial and economic activity of the enterprises. Object of research: financial streams of the enterprises which are a subject to display in book keeping and the financial reporting. Subject of research: set of theoretical, practical and methodical questions on the organization of the internal control over a control system of financial streams of the enterprises. Methods of research: the analysis, synthesis, an induction, deduction, the theory of games, matrix modelling, the theory графов, a graphic method. Scientific novelty consists in a theoretical substantiation and development of scientifically-methodical approaches and practical recommendations on improvement of the organization of the internal control over a control system of financial streams of the enterprises. On the basis of research the basic results which make scientific novelty are received: for the first time: the model of the organization of the preliminary control of financial streams on the basis of information integration of planning, regulation and the account with use of the automated information system that provides the continuous control over a level of separate economic operations is scientifically proved and developed; the scientifically-methodical approach to the organization of the internal control of activity by use of a matrix of distribution of tasks of the control which are fixed to workplaces of the personnel of all levels of operation of business that provides formation of effective internal feedback is developed, gives an opportunity to regulate process of the control, in regular intervals to distribute tasks on performance of control functions and to define primary data a degree of the control of primary data who are a basis of formation resulting parameters of the accounting reporting; the issues have been improved as follows: the economic maintenance of concept "a financial stream" in view of its elements, coordinates of space, time, and according to it is offered its structure, classification, model of identification of objects of the control over use of accounts of book keeping that provides definition of sample units and procedures of the control over financial streams, creation of information base for the control; the scientifically-methodical approach to the organization of the control of financial streams of the enterprises by creation and use of a reference card of streams, calculation of effectiveness ratio of their functioning, clustering, development of a card of risks that provides information integration of functions of management, an estimation of structure of streams for their display in book keeping, development of actions ofthe control over the corresponding information set certain proceeding from attributes and characteristics of elements of financial streams and groups of risks; conceptual positions on creation of a supply with information of the internal financial control over formalization of entrance data and their representations in the form of matrixes of binary attitudes, and the automated procedures of the control of financial streams that gives an opportunity of unequivocal, evident perception of the information controllers, operatively to staticize information base of the control over requirements of the legislation in conditions of their intensive changes, provides an opportunity of qualitative check of great volumes of the information; have received the further development: strategy of the organization of the internal financial control, developed with use of the theory of games with the purpose of a substantiation of criteria of efficiency of the internal control (expenses of time for the control, reliability of thereceived data, the found deviations, expenditures of labour of the controller), that gives an opportunity to define directions of the organization of the internal control and to raise a management efficiency financial streams of the enterprise; development of structure of the standard of the internal control over its basic components that raises its level and provides a regulation of problems of the control, distribution of the rights and duties of controllers, unification of techniques of checks; the scientifically-methodical approach to use of analytical methods as the tool of the internal control of efficiency of streams of payments and formation of information base for decision-making that provides improvement of quality of management by efficiency of functioning of financial streams. Extent of implementation: results of research are introduced in practical activities of the Sumy branch of public limited company "Ukrtelecom", public limited company "Sumygasmash", Control and revision governance in the Sumy area. Scientifically-methodical positions of the dissertation are used by preparation of experts under the account and audit in educational process of the State higher educational institution "The Ukrainian academy of a banking of National bank of Ukraine" during teaching disciplines "The Control and audit", "Administrative information systems in the analysis and audit", "Models and methods of decision-making in the analysis and audit"; The Sumy national agrarian university during teaching disciplines "The Economic control", "Administrative information systems in the analysis and audit".
