Formation of the system of internal control of intangible assets in organizations

The relevance of the study is due to the increasing role of intangible assets in ensuring the competitiveness of organizations. Since their management and use are important, it is necessary to form an internal control system, allowing for accounting quality control, identifying internal reserves and the potential for using intangible assets in strategic business development. The purpose of the article is to analyze the features of the internal control system of intangible assets in modern organizations. The role of intangible assets and the problems that arise in the process of their accounting are considered. The classification of intangible assets and their main examples are given. The elements of the internal control system of intangible assets in organizations are defined. An algorithm for internal control of intangible assets in the enterprise economic security system is presented. The results of the article determine the role of the internal control system of intangible assets in that it ensures the formation of information and analytical support for the controlling system in making effective management decisions that allow solving strategic tasks set within the framework of the internal corporate strategy.