Features environment control as an element of internal control

Abstract

The article deals with the problems of internal control is the protection
of the interests of the owner by creating a framework for the implementation
of financial control. Also under the internal control system to understand
the measures organized by the company’s management and implemented
in the enterprise with a view to the most effective performance
of all employees of their duties when making business transactions. We
consider the goals and objectives such as; businesses providing reliable
information, safeguarding of assets, information, efficiency of economic
activities, ensuring compliance with accounting adopted accounting policies,
enforcement of rules for the preparation and presentation of accounting
financial statements,
Based on the submitted abstracts in our opinion the internal control
of the company consists of three elements: control environment, Account
system and control procedures