NATURE AND SIGNIFICANCE OF FINANCIAL CONTROL SYSTEM OF MANAGING SUBJECTS
The characteristic types of financial controls and their role for businesses is done. Independent external control (external audit) is associated with an independent audit of the accounting and financial reporting organizations and entrepreneurs. Internal control is organized by business entities fail independently. Regulations of internal control for the majority of business entities do not exist currently. Of particular importance as the internal audit activity has recently started to pay identify internal and external risks of the organization and to minimize them.