Belik V. Internal control over company's activity: organizational and methodical approach

Dissertation thesis is dedicated to the scientific grounding of theoretical statements and developing practical recommendations on improving internal control of activity of gas supply and gasification companies. Structural elements of internal control system have been outlined as well as influence of gas and oil industry on its creation has been determined, and duality of concepts "internal control" and "internal audit" on the basis of their identified common and distinct features has been grounded, and classification features of internal control, which simplifies the study of methods of conducting internal control and allows rationally organize it, have been systematized. The complex approach to determining the content and structural elements of system of evaluating the quality of internal control functioning, which provides effectiveness of control process and improvement of conceptual and methodological bases of development of economic control science, has been worked out for the first time as well as the order of choosing a form of internal control organization of gas supply and gasification companies on the basis of suggested groups of criteria and applying the linear and divisional organizational structure of internal control department have been has been improved, and methodic approach to internal control in gas supply and gasification companies in the part of major business processes has been developed. Methodic statements of evaluating the quality of internal control parties'activity on the basis of applying qualimetric methods have been suggested as well as appropriate documentary support has been developed. Suggestions on improving support of internal control organization in gas supply and gasification companies in section of its types have been grounded.