Effectivization of the system for internal control of payments to counterparties in organizations

The article discusses the topical issues of managing payments to counterparties and estimated probability of counterparties failing to fulfill their obligations in the current context of a moratorium on initiating bankruptcy cases. We have determined the key development problems of the system for internal control of payments to counterparties in organizations, and proposed ways for interaction with a counterparty that have fallen under a moratorium on bankruptcy, including the possibility of selling receivables. The article analyzes various options for the implementation of internal audit in organizations: from nonperforming loan management to optimization of the internal control system by a specialized company, including co-sourcing and outsourcing of internal audit. In order to improve the performance of the internal control system, we have defined the main trends in development of accounting payments to counterparties, and gave recommendations for checking counterparties in a crisis.