IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL CONTROL OF THE ENTERPRISE MANAGEMENT SYSTEM

Abstract

In modern conditions, the issues of developing internal control of the management system of an economic entity are of particular relevance. In the process of internal control, management activity is evaluated in terms of its compliance with standards containing the main provisions for the effective functioning of social and economic systems. Proposed to improve the effectiveness of control procedures at the planning stage, the working document of internal control “Program of internal control of the management system” allows for a rational distribution of responsibilities between controllers by defining the control procedures to be performed. The “Test for assessing the effectiveness of the organizational structure of an economic entity” proposed in the course of the working document study allows clarifying the structure of an economic entity and its compliance with strategic development goals, assessing the effectiveness of managing structural divisions, and establishing a mechanism for interaction between management and divisions. For documenting the results of the control of the personnel management system, namely the results of the assessment of personnel potential, it is recommended to use the working document of internal control “Analysis of personnel composition”. On the basis of this document, the inspector, having assessed the qualitative composition of personnel, can determine the advantages and disadvantages in the existing personnel structure, develop recommendations for improving the personnel policy in the personnel management system. When organizing internal control of the production management system, it is important to determine the areas of control, specific tools for control measures, users of information and the results of control measures. In this regard, it is proposed to use the document “Internal control of the production management system” in the verification process. The proposed working documents of internal control make it possible to systematize the results of control procedures and provide information to the management of an economic entity for making managerial decisions.

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