Importance The subject of the article is the disclosure of the composition of internal control entities based on their participation in the system of economic security of enterprises. Objective The main purpose of the article is to reveal the peculiarities of formation of economic security at an enterprise and to show the participation of the internal control service in the processes of ensuring economic security, as well as to identify the groups of entities of internal control within their functional responsibilities, which perform the procedures to identify risks that create threats to the safety of an enterprise. Methods The study uses the methods of analysis, systematization, grouping and classification to include the key stakeholder groups of internal control. Based on the results of the study, I disclose the peculiarities of formation of the entities of economic security at an enterprise and show the extent of the involvement of the internal control service in the processes of ensuring economic security. Results I have identified the groups of entities of internal control, which within their functional responsibilities perform procedures to identify the risks that create threats to the safety of an enterprise. I substantiate that in order to ensure an implementation of the functions in the system of economic security of the entities of internal control, they should be considered by taking into account the functional responsibilities and by singling out of four groups as follows: entities that directly serve as controls; entities, which control functions running in parallel with the main functional responsibilities; entities, which perform the basic functional duties through the execution of its monitoring functions; entities that perform control functions as the occasion requires. Conclusions and Relevance Execution of control functions by the specified groups of entities must be inevitably complemented by the procedures to identify and to assess the risks and security threats to the activity, and it is necessary to take into account the main areas of such risks and threats in the main areas of activity of an enterprise.
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