STAGES OF IMPLEMENTATION OF INTERNAL CONTROL IN SMALL COMMERCIAL ORGANIZATIONS
Abstract and keywords
Abstract (English):
The article deals with theoretical and practical questions of formation of internal control in the small commercial organizations. The developed model of the systems of internal control of the facts of economic life in small commercial organizations involved in the practical recommendations, which may be used in the realization of the internal control.

Keywords:
internal control, stages of internal control, system of internal control, procedures of internal control, testing, questionnaire.
Text

Внутренний контроль по-прежнему сохраняет актуальность в связи с введением российским законодательством требований по обязательному осуществлению внутреннего контроля для всех коммерческих организаций [1].

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