REASONS AND SUBJECT-MATTER OF THE INTERNAL CONTROL IMPROVEMENT PARADIGM

Abstract

The article explains impossibility of efficacious functioning of the entities in the current coordinates of market relations conducting internal control of operational activities on its existing theoretical and methodological principles. After research of the market relations situation, it is proven the lack of transformational changes in the market economy to a socially oriented type in Ukraine. It was determined that the influx of the negative effects of the market economy and the existing concepts of internal control, which organizes the modern form of its paradigm, dictate the need for fundamental research in the area of internal control.

The main idea of the article is to convey the need to transform the paradigm of internal control related to the need to introduce internal control of business facts of inside and outside environment of the company. In order to solve a particular problem it is determined the structure of economic risk, defined methodological techniques of control of its structural elements, as well as it is given the grounds for comprisal in the methodology of internal control monitoring. The reasons settled and the basic concepts of theoretical and methodological bases elaborated which allowed justifying the need of change the philosophy postulates of internal control.