DEVELOPMENT OF INTERNAL CONTROL METHODS OF OWN CAPITAL

For effective management of equity capital, which is one of the main sources of resource generation, and for making management decisions, it is necessary to provide information to the management of an economic entity. One of the tools for information support of the equity capital management system is internal control. Effective planning of internal control of equity capital is facilitated by an internal control program that allows you to monitor the timeliness, efficiency and effectiveness of control procedures. To systematize the results of control activities and the subsequent precise formulation of conclusions and recommendations based on the results of the inspection of constituent documents, the developed internal control working document “Checking of constituent documents” is intended. The improvement of internal control over the formation, structure, composition and size of the authorized capital is facilitated by the internal control working document “Checking the formation, structure, composition and size of the authorized capital”, which systematizes violations identified during internal control, which allows them to be quickly eliminated and general recommendations can be formulated. preventing these violations in the future. To summarize the results of internal control on the basis of the internal control working document “Checking the correctness of the acceptance for accounting and use of target financing,” the controller establishes the legality of the use of target financing funds and generates a summary report on the results of the check of equity capital, in which he formulates recommendations for improving the efficiency of the equity capital management system, including targeted financing. Working documents of internal control allow us to improve the methodological support of internal control, obtain timely and reliable information, which allows us to quickly control changes in equity capital.