Internal control of primary accounting documents as a component of the accounting and analytical system

Abstract

Purpose: the article discusses the methodological tools developed and used in the accounting and analytical system of an economic entity, defines the place, role and significance of the "internal control" subsystem in the UAS, investigates the organization of internal control of the primary accounting documents used, the correctness of their execution, the algorithm for conducting verification of compliance with legislation on the issues under study. Discussion: justification of the need to create an internal control system, highlighting the internal control of primary accounting documents as a separate object, highlighting the stages of verification, fixing the issues of organizing internal control of primary accounting documents in local regulations. Results: the necessity of separating the "internal control" subsystem, conducting internal control of primary accounting documents was substantiated; an algorithm for conducting internal control of primary accounting documents has been developed; organizational aspects of the implementation of internal control of primary accounting documents have been determined.