INTERNAL CONTROL OF TRANSPORT AND FORWARDING ACTIVITIES: ORGANIZATIONAL AND PROBLEM ASPECTS

Abstract

The current state of the national economy forces business entities to build a modern internal control sys-tem, which is integrated into the general information system of management of the business entity, which will make it possible to use the system of balanced indicators as a tool for operational identification of external and internal factors. The result of the functioning of internal control should be transparent, reliable information, on the basis of which the management system exerts managerial influence on the implementation of business processes. The article researches the organizational and methodical features of internal control of transport and forwarding activities, defines the func-tions of internal control, specifies and substantiates the factors of optimization of the control process, gives suggestions for the formation of a methodological approach, highlights the stages of internal control organization, and constructs its organizational chart. The research uses general scientific methods and specific techniques. The methodological basis is a systematic approach, which made it possible to determine the place of the internal control system in the man-agement of transport and forwarding activities. The historical and logical analysis was used in the research – to con-sider the theoretical foundations of control. The methods of induction and deduction was used in the research – for the review of general trends in the development of internal control of transport and forwarding activities. The methods of theoretical generalization and observation was used in the research – for the review of regulatory and legal support for the functioning of transport and forwarding activities in Ukraine.