INTERNAL CONTROL SYSTEM CONTROLS ECONOMIC ACTORS AND ENSURE ITS SUSTAINABLE DEVELOPMENT
In the article the theoretical aspects of internal control, it is considered a high importance in the management system of the economic entity and to ensure its sustainability. Internal control in one form or another there every economic entity, being an integral part of its management system. With it solved the problem of the current management of the investment and financial activity of the economic entity. The main form of financial control is the accounting and financial reporting. This is due to the fact that the availability of objective, reliable and timely information forms the basic condition for the implementation of the financial control functions. As we know the source of the formation of this information will be accounting documents: the primary documents usernames, usernames registers, financial statements, inventories of materials. The source of information for financial control and the separation of the control functions is to analyze the internal and external environment of the enterprise, defining the situations in which the enterprise is located. The most important aspect in the analysis of the external environment - a set of indicators describing the state and its impact on the economic entity. The system of indicators should determine the full extent of the levels of the external environment of the economic entity, its dependence on the degree of influence of factors and identify the factors he was not controlled, and their impact on the sustainability of the economic entity is undeniable in the long run. Diagnosis of the internal environment of the economic entity in the financial control aspect is necessary to assess from the perspective of the systems. Many economic entity are corporate entities, ie mechanisms that attract potential participants of corporate relations, which have the resources and are able to implement the sharing of resources between the parties.