Problems of implementation of internal control of the accounting system in commercial organizations

This article examines the specifics of implementing internal control, one of the tools of which is internal audit. Also in the organizations of small, medium and large businesses, the accounting system is considered, which includes financial and management accounting. The emphasis on accounting in general, its components, how and how it is guided by the enterprise, is it important for the economy as a whole. Elements of the accounting system, registration of registers and primary documents, control over documentation are presented.