Shatina E.N.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation shatina79@inbox.ru ORCID id: not available
Kozmenkova S.V.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation skozmenkova@yandex.ru ORCID id: not available
Frolova E.B.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation elina_firman@mail.ru ORCID id: not available
Subject This article deals with the issues related to the methodology of client acceptance procedures within the framework of company internal control. Objectives The article aims to develop methodological approaches to perform internal control when checking the counterparty's creditworthiness. Methods For the study, we used the methods of comparative analysis and systematization. Results The article proposes a developed method of internal control when checking counterparties' financial reliability at the stage of conclusion of the contract, including Controller working papers, which can help reduce the business risk of a commercial organization. Conclusions and Relevance The proposed algorithm of checking the counterparty and the developed forms of working documents will help enterprises and entrepreneurs get information about contractors at the stage of contracting, which would reduce the risk of receivables repayment in the future. The results obtained can be applied in the theory and practice of internal and external control during the counterparty's creditworthiness checks, as well as in the master's degree educational process in the field of Economics and Economic Expert Analysis.
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