Conceptual Framework of Organization of Company Internal Control
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2017, Vol 32, Issue
Abstract
The article discloses the problem of organization of company internal control. The conceptual details were defined, the essence was determined and the area of internal control in the system of economic management of a company has been established. The viewpoints of the authors concerning the interpretations of the concepts of internal and intra-business control were considered and the terminology of using the concept of intra-business control was suggested to unify. The proper interpretation of the concept of intra-business economic control was formed which enabled determining its relations with other subsystems of company management, in particular, economic analysis, accounting, accounting management and planning which became the basis for its organization. The special features of the organization of company internal control in current conditions are presented. The problems of organization of internal control were investigated and the trends of its improvement were suggested. They are aimed at increasing the accuracy and precision of planning and making timely management decisions.
Authors and Affiliations
Maria Cherednichenko, Larysa Rudenko
Keywords
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