EDN: ZYZRWN
Authors:
PARAMONOVA Larisa Anatolevna
Abstract.
The article examines the problems of assessing the internal control of a small business entity, a key element of control in the absence of regulations and the need for regulation and standardization at the level of an economic entity. The role of internal control in the management infrastructure of a modern economic entity, its obligatoriness and elements, the typology of types of assessment of internal control are determined. Based on a review of methods and indicators for monitoring internal control, a methodology for assessing internal control by small businesses is presented. The indicators of evaluation of internal control determined on the basis of analytical procedures and its regulation are disclosed.
Keywords:
accounting system, internal control, assessment of internal control, design of internal control, operational efficiency of internal control, analytical procedures
