METHODOLOGY OF INTERNAL CONTROL OF OPERATIONS WITH CRYPTOASSETS IN THE AUTOMATED INFORMATION SYSTEM OF THE ENTERPRISE

The article proposes a methodology for conducting internal control of operations with crypto assets as a new object of accounting and control at domestic enterprises. The classification of cryptoassets with the distribution of their types into six main groups is considered: by the level of decentralization, by archetype, by the direction of use, by the type of origin, by the industry of existence, and by the purpose of ownership. The purpose and task of internal control, sources of information for it, and the algorithm of its implementation, which includes nine stages, are determined. The procedure for actions at each stage of internal control is described, namely the procedure for familiarization with the company's accounting policy, i. e., studying the set of methods of organization and accounting of crypto-assets accepted by the company; verification of the correctness of the classification of crypto-assets to accounting objects and the correctness of the assessment of their original value; analysis of the reliability and timeliness of documenting operations on the movement of cryptoassets and their corresponding display in accounting accounts; study of the correctness and reliability of the formation of the actual cost of cryptoassets and the formation of reserve amounts for reducing their value; verification of the timeliness and correctness of the inventory of cryptoassets and the termination of their recognition. The proposal to carry out the stage of documenting operations with digital assets in the company's automated system with the introduction of company-approved document templates to it, in order to subsequently automatically create and fill in all the necessary documents with the imposition of an electronic digital signature of the manager and other responsible persons, is described. It is proposed to carry out the inventory process using blockchain technology, which is based on the principle of triple entry and replaces the usual double entry. Thanks to this property, control authorities have increased confidence in the accounting data provided by the enterprise. Carrying out internal control of operations with cryptoassets at the enterprise by performing the actions described in the article will prevent fraud and errors.