Russian Federation
In this article, the author discusses various definitions of the concepts of «internal control» and «internal control system». In the course of the analysis, it was revealed that the definitions considered do not take into account the influence of a number of current trends, in particular, such as the digitalization of the economy. The author suggests and substantiates his own definition of the concept of «internal control», as well as a set of internal control principles that must be followed in order to minimize the risks of companies.
internal control, principles of internal control, digitalization of the economy, control procedure, economic risk
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