ANALYSIS AND EVALUATION OF ALLOCATION OF RESPONSIBILITIES AND CREDENTIALS IN THE INTERNAL FACTS CONTROL SPHERE IN THE CORPORATION

Abstract

Purpose: the author makes recommendations on the analysis and evaluation of allocation of responsibilities and credentials in the internal facts control of economic life field for their special internal control units, internal and external auditors. Discussion: each of these entities, based on its objectives, has a need to assess the effectiveness of the organizational aspect of internal control in the Corporation. To make it necessary the author offers to use the evaluation criteria and guidelines for their use, including detailed tasks, the information base description, tools, recommendations for the interpretation and addressing of the results. Results: the author gave recommendations on the organization of internal facts control lines in the corporation on the basis of the principles of complexity, continuity, mass character, hierarchy, delegation of authority and responsibility. Likewise the author developed the methodical recommendations on the analysis and assessment of allocation of responsibilities and credentials in the internal facts control in corporation field proceeding from the scalable lines of internal control idea.