Kashperska A. Organization of internal control of the restaurant business enterprises

Object is the process of organizing the internal control of restaurant business enterprises; goal is the substantiation and development of theoretical and methodological foundations and development of applied recommendations for the organization of internal control of enterprises, taking into account the specifics of the restaurant industry; methods are the general scientific methods of cognition of processes and phenomena that basic in the context of the organization of internal control of the restaurant business enterprises; results are the substantiation of theoretical, organizational and methodological provisions and development of applied recommendations for improvement of internal control of restaurant business enterprises; novelty is a conceptual provisions of the development of internal control through the allocation of interconnected blocks, methodical approach to the formation of internal control in the management system of a restaurant business enterprises through a developed organizational model, organizational and methodological provisions on the formation of internal control at restaurant business enterprises using innovative information technologies, system of criteria for evaluating the effectiveness of internal control of restaurant business enterprises, clarification of the substantive content of the concept of internal control and the concept of construction of general model of internal control by the COSO method as a basic position, which makes it possible to organize it in view of the specifics of business, system of staffing provision of internal control, which is a competent approach to regulating formal tools of professional provision and organization of internal control service, organizational and methodological provisions of internal control in terms of its documentation provision that based on the proposed model of documentation processes.