Formation of the system of internal control of economic agents in The Republic of Belarus: problems, state, development

Abstract

Purpose: research of problems arising in the organization of the system of internal control of business entities, determination of its constituent elements, mechanisms of formation of the internal control system. Discussion: substantiating the problems of creating an internal control system, defining an internal control system, highlighting the elements that form the internal control system, fixing the moments of creating an internal control system in local regulations. Results: the authors investigated the approaches to the definition of internal control (internal control system) in the regulatory documents of the Republic of Belarus, proposed the author's approach to the definition of the category «internal control», highlighted the main elements that form the internal control system; determined the organizational aspects of the functioning of the internal control system.