Интеграция подходов к внутреннему финансовому контролю

Abstract

In the article actual to date theoretical questions of internal financial control. With legal and scientific points of view, and reveals the relationship between «economic security» and «internal financial control». Based on the study of scientific literature and also by using the method of deduction, disclosed categories such as control, financial control, defines the state financial control, the points of view of scientists on internal financial control. Based on the study of statistical data, the author highlights the indisputable role of the internal control system in identifying economic threats and crimes in an organization. The results of the implementation of the study, the author formulated the basic concepts, the application of which will lead to the highest outcome of the work of organization of internal financial control.