Scientific and methodical recommendations on development of internal control system elements the cost of construction organizations
The governing bodies of the construction organization responsible for the creation and implementation of the internal control system, which shall meet the dimensions and characteristics of its activities. In accordance with the Charter and the internal regulations of the construction company may be appointed auditor, audit Commission or Department organized «internal audit». These authorities may be given some functions to improve the system of internal control. Therefore, the establishment of internal control system in a construction organization necessary for the effective management of the organization.