Abstract and keywords
Abstract (English):
Analyzes trends of development the concept of internal control, determined by its position and role in the management of the economic subject. Disclosed classification of internal control.

Keywords:
internal controls, internal control, the economic subject, the fact of economic life
References

1. O buhgalterskom uchete: Feder. zakon Ros. Federacii ot 6 dek. 2010 g. № 402-FZ // Sobr. zakonodatel'stva Ros. Federacii. 2011. № 50. st. 7344.

2. Komitet sponsorskih organizaciy: [sayt]. URL: http://www.coso.org/ (data obrascheniya: 24.05.2013).

3. Serebryakova T.Yu. Vnutrenniy kontrol' v upravlenii organizaciey // Audit. ved. 2009. № 11.

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