THE ROLE OF THE INTERNAL CONTROL SYSTEM IN THE PREPARATION OF RELIABLE FINANCIAL STATEMENTS

The article summarize the concept of an internal control system, its purpose, objectives, subject, object, procedure and identifies subsystems. To study the internal control system, the technology of internal audit work in the enterprise is presented: audit goals, internal audit methodology, management responsibilities   and responsibilities of the chief accountant, audit report based on the rating results. As well as the formation of the chief accountant, audit report based on the rating results. As well as the formation of detailed, reliable and meaningful accounting information audit the organizations activities with an example that reveals a description of the risk, criteria, its causes, upcoming consequences, with a recommendation and assessment of control