ORGANIZATION OF INTERNAL CONTROL OF ENTERPRISES' ACTIVITIES

Abstract

Enterprises providing freight forwarding services organize cargo transportation, coordinate interaction between various participants in the logistics process, and also perform a significant number of related operations related to customs clearance, insurance, storage and information support of transportation. In the process of providing freight forwarding services, there is a need for effective control over business operations, financial flows and compliance with contractual obligations. It is internal control that is one of the key tools for ensuring the stability and efficiency of the functioning of freight forwarding enterprises. The article deeply investigates the theoretical, methodological and applied aspects of the organization of internal control of the activities of enterprises providing transport and forwarding services. The feasibility of forming a comprehensive internal control system is substantiated, taking into account the industry spe-cifics of forwarding activities, a significant number of business transactions, an increased level of financial and opera-tional risks, as well as multilateral contractual relations at enterprises providing transport and forwarding services. The place of internal control in the management system of enterprises providing transport and forwarding services is deter-mined, its functions, principles, objects and methods are characterized. Particular attention is paid to the control of contractual relations, settlements with counterparties, income and expenses, as well as compliance with tax and customs legislation at enterprises providing transport and forwarding services. Directions for improving the internal control sys-tem by implementing a risk-oriented approach and using modern information technologies at enterprises providing transport and forwarding services are proposed.