Theoretical aspects of internal control
DOI:
https://doi.org/10.33987/vsed.1(60).2016.289-296Keywords:
control, internal control, internal business control, enterprise, internal audit, system of internal controlAbstract
Different approaches to definition of internal control are investigated in the article. Approaches of local scientists and the experience of other countries are generalized. Regulations of some countries relating to internal control in enterprises are analyzed here. It is proved the usefulness of the concept of «internal control» and its definition is formulated. It is proposed to approve in Ukraine at the legislative level provisions for planning and implementation of internal control in enterprises by changing existing regulations or creating the new ones. The direction of future research problems of the theoretical aspects of internal control is determined
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