The system of accounting internal control as a tool for improving management efficiency in JSC "Russian Railways"

The article considers: the need for the transformation of internal audit functions; state regulation of internal audit in companies; factors that complicate the reliability of accounting and tax reporting in railway transport; the risk of errors in accounting and tax accounting due to changes in regulatory regulations, as well as the application of the norms of amended local documents, software versions of JSC "Russian Railways"; internal control of activities as a set of organizational procedures and actions of employees of the organization aimed at minimizing risks.