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Effective organization of internal control at an industrial enterprise is the key to financial stability and enterprise stability

Starkova Maria Mikhailovna  (Ph.D., associate professor, Moscow Aviation Institute)

Klonitskaya Anna Yurievna  (Ph.D., associate professor, Moscow Aviation Institute)

The problem of effective organization of internal control has acquired particular significance in connection with the role that control began to play at the present stage in ensuring a stable, stable and profitable operation of an industrial enterprise. It was noted that the effective organization of internal control is possible only under the condition of an integrated approach, which implies the existence of a concept, model, documents on performance evaluation and control procedures. The article emphasizes that for an effective internal organization, it is necessary to implement three stages, where the first specifies the characteristics and elements of the internal control system, the second is the formation of the control service and the third is the development of the Model Provision on the internal control service. It was concluded that the successful organization of internal control in an industrial enterprise is the key to its financial stability and development.

Keywords:internal control, industrial enterprise, concept, model, Model position.
 

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Citation link:
Starkova M. M., Klonitskaya A. Y. Effective organization of internal control at an industrial enterprise is the key to financial stability and enterprise stability // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2020. -№04. -С. 110-114 DOI 10.37882/2223–2974.2020.04.38
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