ORGANIZATIONAL AND METHODOLOGICAL PRINCIPLES OF BUILDING INTERNAL CONTROL AT TRADING ENTERPRISES

Abstract

The article examines the peculiarities of the organizational and methodological foundations of building of internal control at trading enterprises. The internal control system is characterized as a tool for ensuring the rational use of all types of resources, the legality of business operations, the preservation of the owner's property, the prevention of possible risks, and the achievement of stability and competitiveness of trading enterprises. The essence of internal control, its purpose and task in the enterprise management system is defined. The function of internal control as a component of the management system of trade enterprises and as a process is singled out. The global practice of applying the COSO internal control model, which combines both elements of the internal control system and elements of the risk management system, is indicated. Attention is drawn to the need to take into account the nature of the influence of the business characteristics of trading enterprises on the building of the internal control system. The scientific visions of domestic scientists regarding the interpretation of the content of the organization of internal control are summarized. The organization of internal control at trading enterprises is defined as a set of actions performed by the subject of internal control in relation to its interrelated elements, to ensure the proper execution of all necessary control procedures, based on the assigned tasks, with the aim of providing users of the final control information for decision-making. The process of internal control is considered as a sequence of separate stages: preparatory, experimental, final, monitoring. As forms of organization of internal control for trade enterprises, it is proposed to create separate services with the definition of their powers in a separate position or to transfer the function of internal control to an external executor (outsourcing or auditing company). The set of methods forming the methodology of internal control is divided into general scientific and special research methods, the use of which provides a general cumulative effect and the creation of high-quality information support for making managerial decisions of both current and strategic nature.