ORGANISATION AND ESTIMATION OF THE ECONOMIC ENTITY’S INTERNAL CONTROL
The article illustrates the internal control as a system whose main element is its subject and object, accounting systems and tools, the control environment, the time frame and the assessment of its perfor¬mance. The paper represents functional forms that can be co-sourcing and outsourcing.
Keywords: the internal control, the internal control system, the subject and object of the internal control,
accounting systems, internal controls, control environment, the risk assessment and internal control.
Vera A. Manyaeva, Doctor of Economics, Professor, Samara State University of Economics; Alevtina A. Fadeeva, post-graduate. Samara State University of Economics.