employee
Currently, economic entities face a number of problems, the effective resolution of which can have a significant impact on the organization's activities. The most pressing of these include reducing the level of materiality of emerging risks, responding quickly to changes in the external environment, and generally improving the organization's performance. Increased competition, economic crises, external sanctions, and other factors necessitate improving the efficiency of domestic organizations. One of the most effective tools for achieving these goals by improving management efficiency is the development of a high-quality internal control system. Such systems have already been created in many organizations, but the lack of a unified conceptual framework, definition of the exact structure, principles, goals, objectives, and methodological recommendations for their organization means that they are not always able to meet modern requirements and effectively counter existing threats. As a result, in many organizations, especially small and medium-sized ones, the effectiveness of the internal control system is quite low. A rational internal control system improves the efficiency of all processes within the organization, increases the flexibility and responsiveness of the management system to both internal and external factors, and makes it possible to identify, assess, and prevent the negative consequences of emerging risks, thereby contributing to the timely completion of tasks.
internal control, agro-industrial complex, operational efficiency, risks, type of internal control system
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