ORGANIZATION OF INTERNAL CONTROL OF AN ECONOMIC ENTITY IN THE CONTEXT OF ACCOUNTING OUTSOURCING

Abstract

One of the main tasks for all economic entities is the formation of complete and reliable information about their financial and economic activities. In the article, accounting outsourcing is considered as a rational way to solve this problem. It was revealed that at the initial stage of organizing accounting at a customerenterprise, an outsourcer should also form and implement internal control in order to increase the efficiency of the financial and economic activities and ensure its continuity. The subject and objects of internal control are determined. The organization of internal control in the context of accounting outsourcing is considered within the framework of three basic elements: accounting system, control environment, control means. The requirements for the organization of internal control at an enterprise in the context of accounting outsourcing, as well as the factors influencing its formation are defined. The main tasks of internal control of financial and economic activity of an enterprise in the context of accounting outsourcing are analyzed. The importance of internal control in ensuring the continuity of an enterprise's activities is established. Special attention is paid to the peculiarities of interaction between an outsourcer and an enterprise’s management.