INTERNAL CONTROL OF ENTERPRISE’S UNREAL ECONOMIC OPERATIONS IN NATIONAL ECONOMY
Анотація
The problem essence of the unreal economic operations in accounting at enterprises is investigated. The existence danger of the unreal economic operations for the continuous activity of the enterprise is grounded. The practical reasons of the unreal economic operations’ appearance in the enterprise’s activity are revealed. The main groups of the analytical factors of the unreal economic operations’ risk are separated. The methods of the internal control in the part of the analytical factors’ control of the unreal economic operation’s risk are formed. The safety levels of the monitoring system of the unreal economic operations’ risk by the internal control are distinguished. The methods of the internal control are added by the elaboration process of the managerial decisions’ recommendations on the safety of cooperation with the doubtful counter-agents.
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