THE DEMAND FOR THE FORMATION OF THE INTERNAL CONTROL SYSTEM AT THE COMPANIES OF DIFFERENT LEGAL FORMS
This article has revealed the essence of internal control, goals and objectives of the system, capabilities, necessity and legal aspects of its implementation at the company. The article has described major approaches to formation of the internal control system that are specified by the organizational and legal form, the level of development of the company; their advantages and disadvantages have been reviewed. The author underlines that the system of internal control is a tool that allows assisting optimization and increasing efficiency of economic activities of a company, achieving the set goals, minimizing of risks and preventing potential losses and damages.