EVALUATION CRITERIA OF INTERNAL CONTROL EFFECTIVENESS OF ENTERPRISES

We defined that lots of areas of the control activity of the enterprise still require improvement and further development. We also developed recommendations according to the evaluation of the internal control system effectiveness as a means of the enterprise management as well as its socio-economical development. In particular, the definition of the internal control system, as a means of supporting the economic and social development of the enterprise were specified; the specific features of "the evaluation of the internal control system" and "the evaluation of the effectiveness of the internal control" were determined; the evaluating criteria of the internal control system effectiveness were offered and systemized according to the functional areas of the control.