Methodological approaches to the organization of internal control in construction organizations

In this article, the authors investigate the system of internal control in construction organizations on the basis of studying the methods of organization and methods of its implementation, propose a set of measures for the development of a system of risk-oriented internal control in construction organizations. The results of the analysis of internal control tools used in construction organizations for their compliance with the specifics of the industry are given, which made it possible to determine a set of the most effective tools. On the basis of a study of the features of organizing accounting in construction, a list of internal control procedures was determined that adequately correlates with the specifics of the performance of construction work, a grouping of information sources for the implementation of internal control was carried out. Recommendations are proposed for the development of a methodology for risk assessment in a construction company, which helps to identify problems in the organization of the internal control system and procedures, and to strengthen its relationship with risk management.