Improvement of the system of internal control and audit in the organization of wholesale

This article discusses the formation of systems of internal control and audit of wholesale organizations. The development of these systems is presented in the context of the formation of local regulatory documents. The article provides the structure of the internal audit policy; internal control policy and risk management policies. The need to form the job responsibilities of employees exercising internal control and audit is reflected for trade organizations. A list of risks in the context of business processes has been formed.