Topical issues of organizing and carrying out internal control of material and industrial stocks under modern conditions

The article deals with the organization of internal control of inventories in modern conditions. The main changes in the approaches to accounting for inventories with the introduction of RAS 5/2019 "Inventories" are highlighted and the key points of organizing internal control, taking into account the new requirements, are identified. The importance of involving internal or external auditors in the internal control measures of the MPZ was emphasized. The main aspects of the organization of internal control of MPZ in modern conditions are determined. And their features are considered taking into account the requirements of RAS 5/2019.