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Stocks are one of the key factors ensuring the constancy and continuity of reproduction. In this regard, their internal control serves as the most important element of enterprise management and ensures stable and secure financial and economic activities. The purpose of the study is to improve the methodological support of internal control of the availability and safety of stocks to prevent distortions and illegal actions in terms of their movement, to ensure the reliability of information in accounting, operational and management accounting. To prove the effectiveness of accounting and analytical support for controlling the acquisition, storage, write-off of inventories, it is advisable to use the working document “Test for assessing the inventory accounting system”, which contains topical issues that allow assessing the effectiveness of organizing inventory accounting at the enterprise. The working document of internal control, proposed in the framework of the study, “The program of internal control of the availability and safety of stocks”, includes a list of control areas, a regulatory framework and sources of information, determines the nature of the audit and control procedures that are necessary to achieve the goal and practical solution of the audit tasks. The working document of internal control “Questionnaire for checking the state of storage facilities and safety of stocks” contains questions that allow the internal controller to fully assess the conditions of storage of stocks, the state of fire safety of warehouses, the equipment of warehouses with equipment, machinery, instruments and the correctness of their operation, the state of security warehouse premises. At the same time, the controller has the ability to clarify and concretize the options for answering the questions posed in the working document. This, in turn, will allow, based on the results of the audit, to provide the manager with all the information necessary for making effective management decisions
Klychova et al. (Tue,) studied this question.