CURRENT ISSUES OF CONSTRUCTION OF INTERNAL CONTROL OF FOREIGN ECONOMIC ACTIVITY AT THE ENTERPRISE

Abstract

The article highlights current issues inherent in the process of organizing internal control of foreign economic activity at the enterprise. As you know, in order to avoid violations of the law, an effective and efficient tool for management staff is internal control. That is why the system of internal control of foreign economic activity is necessary to ensure the confidence of the owners that the tasks and responsibilities assigned to the management of the enterprise are performed on time and at the appropriate level. Of course, control does not exist in itself, it is significantly influenced by the owner, the person authorized by him and the staff. In the course of research the factors influencing efficiency of introduction of internal control of foreign economic activity at the enterprise are considered and analyzed.

It is substantiated that the internal control of foreign economic activity, which is carried out by the accountant, includes checking the legality and reliability of business transactions, studying the results of foreign economic transactions in general. It is established that the construction of the system of internal control of foreign economic activity is influenced by a number of factors: the form of the business entity, its structure, types of activity; the attitude of the owner and the authorized person to the internal control, its purpose and mechanism; level of information support and computerization of activity; availability of financial resources for control.