KEY ASPECTS OF CREATION AND FUNCTIONING OF THE INTERNAL CONTROL SYSTEM
The authors consider the problems of creating a system of internal controls, the stages of its formation. The authors analyze the types of internal controls. Special attention is paid to key aspects of effective implementation and operation of internal control.
Keywords: internal control system, preliminary, current and subsequent control, standardization of internal control system, optimization of the internal control system, computerization of the internal control system.
Irina B. Romanova, Doctor of Economics, Professor; Oksana F. Ermishina, a senior Lecturer - Ulyanovsk State University.