Characteristic of the internal control system of a small businesses

The article discusses the features of the formation of a system of internal control of small businesses. The main directions of control and analytical work are characterized based on the limited information content of small business financial reporting forms. The requirements for the quality of information, which is the basis for the analysis, are given. The elements of the internal control system of a small business entity are characterized, their role in increasing the efficiency of organizations' activities is determined.