PECULIARITIES OF CONSTRUCTING THE SYSTEMOF RESERVES INTERNAL CONTROL IN CATERING ENTERPRISES
The article considers creation of the internal control system in catering enterprises in the context of risk and uncertainty for provision of business continuity. The main approaches to the concept of “internal control system” are considered, a concept of “system of reserves internal control” is offered. The elements of the internal control system, which are control environment; process of risk assessment by an enterprise; information system, including related to preparation of financial (accounting) statements; control activities; monitoring of control tools are considered. The author suggests a procedure of internal control in catering enterprises, methods of estimating the efficiency of reserve complex formation. Based on the inspection results the company's management team decides on effectiveness or ineffectiveness of the reserve complex. If the manager has made a wrong decision on minimization of the enterprise risks, control procedures will show a lack of the reserve complex formation. The proposed method of reserves internal control in catering enterprises makes it possible to check the compliance of identified risks and formed reserves, determine the correctness of the reserve value calculation, their use, as well as the effectiveness of the formed reserve complex. For organization of the reserves internal control in catering enterprises it's necessary to organize workflow at every stage of this procedure. When organizing the reserves internal control the order about conducting the reserves internal control, where the commission responsible for conducting and timing for the inspection are mentioned.