Experience in organizing internal control in corporate trade enterprises

UDC 657.633.5
DOI: 10.36871/u.i.k.2024.06.01.008

Authors

A. D. Barbayanova,
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article analyzes the experience and identifies areas for improving the internal control system in modern trade organizations. Auchan Retail Russia is taken as an example, the main goals, objectives and directions of internal control, the level of control and their features at the stage of control over interaction with suppliers, in centralized warehouses and in Auchan stores are defined. The role of internal control as a tool for reliability and efficiency of trading operations, protection of the interests of the organization and shareholders, compliance with legal requirements, risk management and ensuring satisfaction of stakeholders, primarily buyers, is shown.

Keywords

internal control, audit, standardization, product quality, procurement, sales organization, retail, security.