Organizational aspects of the internal control system for settlements with counterparties

UDC 657.9

Authors

Melnikova L. A.
Ph.D., associate professor, department of accounting, analysis and audit,Financial University under the Government of the Russian Federation

Abstract

The article discusses the basic principles of forming an effective policy of the system of internal control of settlements with counterparties of economic entities. The factors affecting the amount of debt of counterparties are shown, types of internal control are presented.

Keywords

counterparties, calculations, internal control, principles, eco-nomic entity.