Approaches to the organization of internal control of financial results of business structures in conditions of economic instability

The article discusses the features of the organization of internal control of financial results of business structures in conditions of economic instability. Five elements of internal control, established by law, are highlighted. The objects of internal control are determined from the position of their impact on profit or loss. The necessity of involving internal auditors to ensure the analysis of the reliability of information and analysis of factors affecting the financial result, improving the efficiency and effectiveness of internal control is noted. The improvement of the efficiency and effectiveness of internal control with the participation of internal auditors is justified.