METHODOLOGY OF THE FUNCTIONING OF THE INTERNAL CONTROL SYSTEM OF THE ORGANIZATION
The article examines certain provisions of legislation in the field of internal control. The place of the internal control system in the organization of accounting and internal control are the elements according to the information the Ministry of Finance № ПЗ-11/2013. Obtained model of disorders characterized by a lack of efficiency of the internal control system, inherent to an organization. The analysis of the various approaches to the methodology for assessing the effectiveness of internal controls, which are used in the appropriate modern international standards. The model of integral evaluation of the effectiveness of internal control.