The value of internal control in the management of the processing plant.

Abstract

In this paper we have investigated the importance of internal control in the management of the processing plant. It is proved that internal controls should be based on the identification of operational risks of the enterprise and their impact on internal resources, and positive results. Identified objectives of internal control at the enterprise level, which depend on specific objects, organizational structure, the structure of production activities. Investigated the relationship between the objective and purpose of management control. Emphasize the importance of coherence of internal control procedures between different levels of management personnel of the enterprise. Noting the importance of the audit process to provide leadership objective, accurate and timely information on the status of production activities, with the aim of making the right management decisions in order to avoid losses, making the necessary adjustments and building economically sound development strategy. Based on the results of Article explore the place and importance of internal audit in processing plants can become the foundation of research and get to know further scientific justification.