SYSTEM ANALYSIS OF ELEMENTS OF INTERNAL CONTROL
The article considers the sequence of the analysis of internal control system, which includes such steps as: informational and preparatory, analytical and creative, resulting. The comparative characteristic of structure of system components of internal control is adopted by the Russian and international regulatory systems of accounting and auditing. In order to increase the sustainability and efficiency of business proposed its own list of components of internal control system. The relations between the structural units of internal control, which in their interaction form the internal control system reveal. Influence of products of functioning of internal control system on a condition of financial and economic activity of the economic subject is detected. Process of strengthening of economic security of business which is the integral and decisive factor creating the ordered interaction between its elements is defined as result of vital activity of internal control system.