ARRANGEMENT AND REGULATION OF ACTIVITIES OF THE DIVISIONS OF COMPANIES’ INTERNAL CONTROL INCLUDED IN A SINGLE PRODUCTION HOLDING

Existing conditions of companies’ activities require improvement of the system of internal control a company under control. There is a need for new methodical decisions in the field of internal control aimed at enhancement of efficiency of the company activity. The article has analyzed the practical experience of operation of the internal control department of OAO Crystall and ZAO Diamant that is a part of the production holding. A comparative assessment of the regulations regarding department of internal control of the companies of a single holding has been provided. The modern requirements to the functioning of a department within the industrial holding have been specified, as well as the main goals and objectives of internal control, and recommendations of the author of the article for the development of regulations for the department of internal control have been provided.

internal control service, structural divisions, provision of internal-economic control, comprehensive auditing and verification, interests of an owner, evaluation of deeds and decisions, analytical materials, reference materials, company economics, industrial holding company