Keyword: «objectives and functions of internal control»

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.