Keyword: «internal control»

The article is devoted to the study of the emergence of the notion of internal controls and the scope of internal control in foreign and domestic literature.

The article investigates the creation of the production audit at the enterprise in a competitive environment in the period of market relations, to measure the effectiveness of existing monitoring systems in order to develop recommendations for management decisions at all levels in a competitive environment.

The article defines the special importance of the internal control system of the tourism business as a factor enhancing its economic security. The problem of effective management, which is one of the key concepts in financial and operational activities of any organization. The author substantiates the position that the concept of economic security of tourism businesses, like any other, and the effectiveness of its implementation is based on a risk-oriented approach, value is determined by the transparency of the object. In accordance with the definition of economic security is highlighted internal control functions.

The article presents modern approaches to external evaluation of the effectiveness of an educational organization. The author reveals the rating methodology as a tool for effective management of an educational organization, which allows achieving a significant increase in the quality of education. According to the author, the external evaluation criteria presented in the article can become the basis for drawing up a system of balanced indicators for a specific educational organization, but as it is emphasized, this system will be unique for each organization, since it is based primarily on the decomposition of the strategic goal of the educational organization.

The article substantiates the need to assess audit risks and risks of business processes when carrying out both internal and external audits, provides fundamental definitions of risks, highlights the directions for compiling a risk map of an economic entity, describes the main procedures for audit risks and stages of risk-based audits, and develops scheme for organizing risk-oriented external and internal audits.