Formation of the internal audit of the «procurement» business process in the organisation

The article considers the system of internal control of business processes as a necessary factor for the effective development of a commercial organization. According to the "Procurement" business process, possible directions for the implementation of internal control were analyzed by identifying risks and forming internal control components in accordance with the COSO model. As a result, the general procedure for organizing the internal control system in a commercial organization is presented on the example of the "Procurement" business process.