Issues of organization of internal control in small enterprises in modern conditions

Автор: Nikonova P.A., Piven I.G.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 4-2 (74), 2021 года.

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The article deals with the organization of internal control in small enterprises. The main problems and risks are highlighted. Possible approaches to the organization of internal control in them are considered. Significant issues in the risk assessment are identified. The importance of risk assessment for assessing the effectiveness of enterprise management is highlighted. It is concluded that it is necessary to attract auditors to participate in internal control activities.

Internal control, small businesses, procedures, management effectiveness, risks

Короткий адрес: https://sciup.org/170183427

IDR: 170183427   |   DOI: 10.24412/2411-0450-2021-4-2-47-50

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