Internal control as a means of neutralizing threats to the economic security of the enterprise

In the article, internal control is considered from the point of view of the process approach as a means of neutralizing threats to the economic security of the enterprise. The technology of its implementation is disclosed, emphasis is placed on the need to create a control environment, define control procedures and secure their implementation for specific employees. This will allow the company to disclose its specifics of internal control and fully comply with the requirements of legislative acts.