The necessity of internal controls at small innovative enterprises in national research universities under conditions of accounting outsourcing

The article deals with the peculiarities of activities of small innovative enterprises in national research universities under conditions of accounting outsourcing. The necessity of internal controls organization at small innovative enterprises is found out. The main differences between terms “internal control” and “internal audit” are singled out. It's found out that the internal control has an additional control function in national research universities under conditions of accounting outsourcing.