THE MAIN ELEMENTS OF INTERNAL CONTROL SYSTEM: THE QUESTION OF CLASSIFICATION

Oksana Artuh, Nadezhda Albu

Abstract


The article studies the need of introducing an efficient internal control system within competitiveness management of domestic enterprises. Based on a system approach the research regards internal control as a system due to the fact, that it possesses basic properties of a system. The term “internal control system” is defined in the research.

Different approaches to defining and segmenting the elements of a system are analyzed and compared with both international (COSO model, International Standards on Auditing) and domestic standards (public sector).

The analysis of the system’s main elements enables the authors to suggest a new approach to the classification of the elements in the internal control system. The suggested approach includes the following groups of elements: control objectives, the subject of control, the object of control, control environment, control devices, information, risk management, control monitoring

Keywords


competitiveness; internal control system; control objectives; the subject of control; the object of control; control environment; control devices; information; risk management; control monitoring

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ISSN (Print) : 2449-7320

ISSN (Online) : 2449-8726