UDC 657.6

INTERNAL CONTROL IN THE MANAGEMENT SYSTEM: ORGANIZATION AND METHODS OF ITS IMPLEMENTATION Internal control in the management system: organization and methods of its implementation

Published in JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT · Issue 5 · Pages 259–264 · Rubric: SCIENTIFIC ARTICLES
DOI: https://doi.org/10.26118/2782-4586.2026.95.73.058
Received: 24.05.2026 Accepted: 30.05.2026 Published: 30.05.2026
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.
internal control system, control environment, risk assessment, control procedures, information flows and communication, monitoring process, corporate governance
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