Control system at enterprises: theory and practice

This study is devoted to the analysis of internal control systems at the enterprise and is highly relevant due to the growing need for effective internal control systems to ensure financial stability, risk management and increase the competitiveness of enterprises in a dynamic and uncertain business environment. The study focuses on the COSO model, which is analyzed from the point of view of five key elements: control environment, risk assessment, control procedures, information and communications, monitoring. The work considers both internal and external control, emphasizing the importance of the former for ensuring the reliability of financial reporting, operational efficiency and compliance with legislation. The study demonstrates how the integration of the COSO model allows optimizing control processes, taking into account three main goals (operational efficiency, reporting reliability, compliance with laws) and various levels of the organization. As a result, an integrated approach to building an internal control system is proposed, increasing the efficiency of enterprise management.