International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

Essence and principles of internal control in organizations of wholesale and retail trade

Vol. 15, Iss. 46, DECEMBER 2012

Available online: 15 December 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Makarenko S.A. Applicant of department "Audit", the Kuban State Agrarian University

In today's economic conditions for long-term financial stability and effective functioning of the wholesale and retail trade, the use of the most advanced management concepts, one of which, of course, is the internal control. In article preconditions for creation of bodies of internal control are considered, the main concepts of control, types of control, and the control functions of a control system by trade organization are given. The system of interrelation of internal control with various stages of activity of the organizations is presented. The model of internal control in the organizations of wholesale and retail trade is developed. The equipment of formation of department of internal audit as one of the most optimum forms of internal control for the organizations of wholesale and retail trade is offered.

Keywords: control, internal control, controls, internal audit, internal control model, wholesale and retail trade

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 23, Iss. 2
February 2020