Key points are not available for this paper at this time.
The article discusses the goal of building an effective system of internal control, elements of the internal control system are structured, the list of sources of information base for the functioning of the internal control system is detailed, methods of quality assessment of the internal control system are selected, the stages of evaluation of the effectiveness of the internal control system of the enterprise are formulated.
Овчинникова et al. (Fri,) studied this question.