Internal control of the company


The company's activities are not easy and alwaysresponsible business. Much in the internal affairs of the company is based on mutual respect and trust. Unfortunately, even more often those cases when employees neglect the trust given to them and commit actions that entail administrative, and, at times, criminal responsibility. For this reason, it is necessary to carry out activities that can be designated as internal control.

internal control
The concept of internal control

At own audit of activity of the company ismany spheres of application, but the main purpose can be learned from the definition of this concept. Internal control is a complex of activities carried out by an authorized person or a group of persons on the initiative of the head (with a view to preventing possible threats).

Based on the definition, internal control is primarily aimed at identifying shortcomings and eliminating them in order to avoid the consequences of verification by state bodies.

internal control is
Regulation function

Among other things, internal controlcarries out a regulatory function. A reliable and well-thought-out system for monitoring the activities of employees of the enterprise excludes the possibility of committing unlawful acts. As you know, crimes are committed where there is no order. Internal control is designed to ensure the order and integrity of the actions performed by each employee of the company.

Accountability function

Internal control builds employeesthe company in a certain hierarchy, which implies mutual supervision over the observance of official duties. Thus, each employee is responsible for his work not only for himself, but also for his colleagues.


Internal control of activitiesthe company can be successfully used in any field of activity. Of course, when the number of employees is small, then control is not so difficult, but even with the number of employees equal to several dozen, it is necessary to create a special functional unit that will perform the corresponding functions.

internal control in the bank
In addition, there are areas of activity,which requires a high-quality internal control system. These are the areas related to deposits, financial transactions, insurance premiums and payments, as well as companies whose activities are related to significant for the state facilities or resources. For example, internal control in the bank is carried out by installing equipment that records video (and sound), a rigid system for regulating operations, constant checking of documents by several people and many other ways.

A competent internal control can savethe company from a lot of trouble, for example, during the notice and prevent illegal activities of individuals. This kind of control can be carried out in different ways. Among them: the creation of a specialized department at the enterprise, the organization of a working group of specialists from different departments, the involvement of private audit companies.

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