Features of the evaluation of the internal control system of accounting of fixed assets

Due to the difficult economic situation in the country, it is advisable for domestic enterprises to pay attention to internal control issues. Internal control is an integral attribute of an organization's effective operation. One of the main driving forces of the enterprise are fixed assets and the assessment of the internal control system for them is an effective tool for improving their use. This article discusses the features of the evaluation of the internal control system of accounting of fixed assets.