ORGANIZATIONAL AND METHODICAL MODEL OF INTERNAL CONTROL OF EXPENDITURES AND EXECUTED WORKS OF CONSTRUCTION ENTERPRISES

Abstract

Abstract. Internal control ensures the identification and mobilization of reserves, increases the economy, promotes the efficiency and quality of the enterprise’s activity. The purpose of the control at the enterprise is to achieve the managerial goals of ensuring the maximum positive effect of doing business and to minimize the risks of activities through counteraction to the occurrence of errors and shortcomings, verification of the reliability of accounting information and reporting. Internal control combines elements of the control environment, accounting system and control procedures. The article generalizes approaches to the development of the internal control system; substantiates the necessity of its improvement for construction enterprises; defines and systematizes components of internal control of expenditures and executed works and proposes organizational and methodical model for construction companies.