ORGANIZATIONAL AND METHODICAL PROBLEMS OF INTERNAL CONTROL OF RECYCLABLE WASTE
The existing Federal Law «On Accounting» № 402-FZ imposes the obligation upon an economic entity to organize and implement internal controls. However, the normative acts concerning the sphere of accounting insufficiently respond to a great number of issues connected with the procedure of internal control. The authors suggest methodological approaches to the organization of internal control of recyclable wastes, which is important for many industrial enterprises. The procedure of internal control is based on the discovery of the essence of the elements of internal control that are recommended by the Ministry of Finance of the Russian Federation.