Internal control of the use of inventory: meaning, stages, and control procedures

The article considers the importance of material and production stocks in the activities of commercial organizations. The algorithm of forming the internal control system, stages, and types of control are described. The procedure for the appointment of the executive body and the procedures for the implementation of internal control, as well as the forms of documents for internal control of inventory accounting, are reflected. The rationale for the need to create an internal control system is given.