activity - always difficult and responsible task.Much in the internal affairs of the company based on mutual respect and trust.Unfortunately, there are frequent cases where workers neglect their trust and commit actions which entail administrative, and, at times, and criminal liability.For this reason it is necessary to carry out the activities that can be described as internal control.
concept of internal control
have their own audit of the company have a lot of applications, but the main purpose can be found in the definition of the concept.Internal control - a set of activities carried out by an authorized person or group of persons, on the initiative of the head (to prevent possible threats).
Based on the definition, internal control is primarily aimed at identifying gaps and address them in order to avoid the consequences when checking public authorities.
function regulation
In addition, internal controls provides a regulatory function.Reliable and robust system of monitoring activity of employees of the company excludes the possibility of the commission of unlawful acts.As you know, crimes are committed where there is no order.Internal control is designed to ensure order and the organic action performed by each employee.
accountability function
Internal Control builds the company's employees in a hierarchy, which implies mutual monitoring of compliance duties.Thus, each employee is responsible for his work not only to themselves but also to their colleagues.
Applications
system of internal control of the company can be successfully used in any field of activity.Of course, when the number of employees is small, the control is carried out is not too difficult, but when the number of employees, equal to several dozen, it is necessary to create a special functional unit that will perform the corresponding functions.
addition, there are areas of activity, which the quality system of internal control is essential.This sphere, connected with investments, financial operations, insurance premiums and benefits, as well as companies whose activities are related to the state with significant objects or resources.For example, internal control in the bank at the expense of installation of the equipment, record video (and audio), a rigid system of control transactions, constant checking of documentation and a number of people in many other ways.
competent internal controls can protect the company from a lot of trouble, such as when to notice and prevent illegal activities of individuals.This type of control can be implemented in different ways.Among them: the creation of a specialized department in the enterprise, the organization of the working group of experts from different departments, to attract private audit companies.
