Meta-Strategies of the Internal Control Development within the Organization
The article considers the problem of the influence of external and internal environment of the organization on the structure of the internal control system. A critical analysis is made on existing scientific researches and practice of setting internal control within the organizations. Determined the cause-and-effect relationship between the stages of development of the industry and business, on the one hand, and the development of the internal control structure on the other hand. It made it possible to develop a model of meta-strategies of the internal control in the organization, which, while maintaining the invariance structure COSO, provides compliance with the internal control requirements of strategic management. Proposed options for the structure of the basic key elements of internal control (control environment, risk assessment, control activities, information systems, monitoring of controls). Proposals are made on the application of meta-strategies of the internal control development to enhance its effectiveness and efficiency, the rational allocation of resources and to ensure consistency with the strategic objectives of the organization.