ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ ВНУТРІШНЬОГО КОНТРОЛЮ НА ПІДПРИЄМСТВАХ З ПРОКАТУ МАЙНА

Abstract

The article examines the peculiarities of the organization of internal control at property rental enterprises. The main elements of the internal control system of property rental enterprises are determined – control environment, goals, functions, tasks, principles, subjects, objects, control procedures, methods and users of control information. The organization of the internal control system of rental business enterprises is defined as a set of actions aimed at ensuring the effective functioning of a set of interconnected and interdependent elements, thanks to which internal control acquires rational characteristics necessary for the implementation of the tasks and achievement of the goals set by the owners and management of the enterprise. Attention is drawn to the fact that approaches to the organization of internal control will depend on the policy followed by the owners and management of the enterprise in order to establish an effective mechanism for the functioning of this control system. The purpose and goals of internal control in the information provision of the management system of the decision-making process in order to create conditions for the effective operation of rental business enterprises are specified. Determining the functions of internal control. It is recommended to start the organizational process with the setting of control tasks, based on which the control objects and the list of control procedures that will be used in the process of their verification are specified. The need to implement all stages of the organization of internal control in compliance with the key principles of control was considered. Attention is paid to the world practice of using the COSO model of internal control construction, with the definition of the conceptual basis of risk management and the goals it is focused on achieving. The importance of identifying risks associated with the functioning of control objects of property rental enterprises is revealed, which directs the attention of internal control to those areas where financial losses are most likely to occur. Attention is focused on the need to define the circle of persons who carry out control, i.e. control subjects who will perform specific tasks of control of property rental activities. It is recommended to distribute powers between control subjects in accordance with job duties in the organizational structure of the enterprise or internal control service, with the establishment of information links between all control subjects. The possibility of organizing internal control at rental business enterprises under outsourcing conditions was considered.