THE PERIODIZATION OF THE DEVELOPMENT AND CURRENT STATE INTERNAL FINANCIAL CONTROL
The article is devoted to the history of formation and development of internal control from ancient times till our days. The proposed approach is based on the statement of the adequacy of long-term global trends transformation the internal control paradigm of evolution historical epochs. On the basis of the analysis and systematization of disparate information the author's periodization of the development of internal control. The peculiarities of its development in foreign countries and in Russia. The conclusion is undervalued and the trajectory of the further development of internal controls in the area of application to the risk-oriented technologies.