The essence and role of the internal control system in ensuring the economic security of the organization

The article analyzes the essence and role of the internal control system (ICS) in the context of ensuring the economic security of the organization. The role of ICS in risk management and protection of internal processes in the context of modern economic uncertainty is considered. The methods of implementation and optimization of the ICS are discussed, including the stages of implementation, personnel and technological aspects, as well as methods for evaluating effectiveness. The importance of the principles of the ICS, such as the allocation of responsibilities, the use of control measures and documentation support, is emphasized. Special attention is paid to the independence and objectivity of the ICS, the possibility of creating an internal audit and attracting external experts to evaluate the system.