Formation of internal control system at small innovative enterprises in national research universities under conditions of accounting outsourcing

The article deals with the peculiarities of small innovative enterprises in national research universities under conditions of accounting outsourcing. The term «internal control» is identified and its peculiarities are found out under given conditions. It is proved that an effective internal control includes three interconnected parts: accounting system, control environment, control system. The peculiarities of the formation of the internal control system on a small innovative company under conditions of the accounting outsourcing are marked; the place of each of the parties is determined in the variety of relations in the university environment of national research universities.