Justification of the subject area of control of small businesses
The article, on the basis of monographic analysis, defines the definition of" internal control", reveals the problems of methodological support of internal control in small businesses. Given the specificity of activity of small enterprises presents options for the organization of the internal control service, and reveals its components, information security. The authors formulate the definition of the information system, which is presented as a set of methods, processes, software and hardware, which are combined into a single chain, provide the collection, storage, dissemination of information for use in the preparation, justification and management decision-making. The main problems arising in the process of organization of the internal control system in small business organizations are identified. The results are analyzed. The key stages of the methodology of the internal control system for small businesses, taking into account the specifics of their organizational structure and economic conditionality of activity.