PROBLEMS OF ORGANIZING INTERNAL CONTROL AT ENTERPRISES

UDC 347.71
DOI: 10.36871/ek.up.p.r.2023.10.02.004

Authors

Tatyana I. Slepkova,
Moscow State University of Civil Engineering (National Research University), Moscow, Russia
Malika S. Khasanova,
Chechen State University named after A. A. Kadyrov, Grozny, Russia
Fatima A. Makoeva,
North Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia

Abstract

This article discusses the importance of internal control in the activities of organizations. Undoubtedly, this phenomenon in the conditions of modern developing relations with a high share of market competition acts as an important tool to combat it. After all, in our opinion, thanks to the most rational use of the internal control system, you can “survive” in a market with a fairly high degree of competition, and even reach a new level. Accordingly, we can say with confidence that the topic of our research is very relevant and interesting in the context of current realities.

Keywords

internal control, competition, market economy, management, audit, accounting, tax accounting, enterprise.