Methodological Aspects of Improving the Efficiency of the Internal Control System in Conditions of Uncertainty of the Consequences of Risk Situations

This article is devoted to the study of the issue of increasing the effectiveness of the internal control system. The internal control system must constantly adapt in response to changes both in the business environment and in legislation, which underlines the importance of improving the methods and techniques of managing the internal control system in conditions of uncertainty about the consequences of risky situations. This explains the relevance of the research topic. The article proposes a mechanism for improving the effectiveness of the internal control system by forming and iteratively clarifying the list of risks affecting the functioning of the internal control system. An algorithm for assessing risk situations is proposed, a methodology for forming a ranked list of risk situations for the internal control system is presented, and the main stages of forming a matrix of paired comparisons of risk situations are considered and analyzed. The study showed the high importance of the internal control system and the need for a dynamic reassessment of risk situations in a changing business environment.