Russian Federation
“Gazprom transgaz Ufa” (Internal Audit, Head)
Ufa, Russian Federation
Th e presented article touches upon topical issues of the functioning of internal control at the enterprise. A toolkit has been developed for the organizational and economic mechanism for the functioning of internal control, which includes principles, functions, logisation, the time aspect, controlling, and norms. Th e structural and functional components of internal control are highlighted. An adaptive organizational structure of the risk management and internal control system has been formed, which can be the basis for the formation of a model for the functioning of the internal control of a gas transmission company.
management, internal control, operational risks, concept, tools, spatial model
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