Аннотация
In the article, the authors reveal the role of internal control in improving the efficiency of enterprises, and also substantiates the need to create a national regulatory framework for internal control in accordance with international professional standards. It is emphasized that their implementation will create conditions for improving the activities of internal control and countering risks, developing popular recommendations for the modernization of enterprises' activities, which will ultimately lead to the development of the country's economy. This article discusses the role of internal control in improving the efficiency of an enterprise, also gives a definition of internal control, and sets its objectives. In addition, the article explains the need to implement national professional standards of internal control. An important condition for the effectiveness of the internal control system is the competence and professionalism of its employees, when no employee can commit a significant mistake or unauthorized action without timely detection, which requires further training and skills, employees.