Internal control in the management system: organization and methods of its implementation
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
The Ulyanovsk state university
(Economic Security, Accounting and Auditing, Senior Lecturer)
from 01.01.1999 until now
Ulyanovsk, Russian Federation
from 01.01.1999 until now
Ulyanovsk, Russian Federation
2.
The Ulyanovsk state university
student
student
3.
The Ulyanovsk state university
student
student
Type:
Article
Pages:
from 259
to 264
Status:
Published
Received:
24.05.2026
Accepted:
30.05.2026
Published:
30.05.2026
Subject area:
UDC 657.6
Language:
Russian
Keywords:
internal control system, control environment, risk assessment, control procedures, information flows and communication, monitoring process, corporate governance
Abstract:
The article discusses the main components of an effective system of internal control in enterprises, their functions and relationships. The purpose of the study is to systematize knowledge about the key elements of the internal control system and develop recommendations for their practical application. The results obtained contribute to improving the efficiency of the internal control system by clearly distinguishing the functions of process participants, introducing automated controls and continuous monitoring of activities. The practical significance of the conclusions extends to organizations of various industries and legal forms. The results of the study emphasize the importance of an integrated approach to the organization of internal control to reduce possible risks and ensure the sustainable development of the enterprise.
The article discusses the main components of an effective system of internal control in enterprises, their functions and relationships. The purpose of the study is to systematize knowledge about the key elements of the internal control system and develop recommendations for their practical application. The results obtained contribute to improving the efficiency of the internal control system by clearly distinguishing the functions of process participants, introducing automated controls and continuous monitoring of activities. The practical significance of the conclusions extends to organizations of various industries and legal forms. The results of the study emphasize the importance of an integrated approach to the organization of internal control to reduce possible risks and ensure the sustainable development of the enterprise.
Keywords:
internal control system, control environment, risk assessment, control procedures, information flows and communication, monitoring process, corporate governance
internal control system, control environment, risk assessment, control procedures, information flows and communication, monitoring process, corporate governance
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