АДАПТАЦІЯ ВНУТРІШНЬОГОСПОДАРСЬКОГО КОНТРОЛЮ ДО ІНТЕГРОВАНОЇ КОНЦЕПЦІЇ ВНУТРІШНЬОГО КОНТРОЛЮ
ADAPTATION OF INTERNAL ECONOMIC CONTROL TO INTEGRATED CONCEPT OF INTERNAL CONTROL

Summary/Abstract: The article deals with the essence of an integrated concept of internal control СOSO-ERM. The author has analyzed the components of the model and gave special attention to the identification and assessment of risks as an important component. The regulations on organization of internal control in the agricultural enterprise, based on all the components of the model COSO-ERM were proposed

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