INTERNAL CONTROL OVER ONLINE TRADING COMPANIES: NATURE AND PURPOSE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 1
Abstract
There have been investigated in the article the core characteristics of the internal control system within the context of online trading companies’ activity. There is explained the purpose of internal control as an integral component of effective company management. The aims of the internal control of the online companies have been characterized by the authors based on their strategic, economic and analytic, accounting and reporting, regulatory and risk-oriented directions. There have been defined the key principles of the internal control in the sphere of online trading, which are the background for the internal control functioning and the basis for the checking information formation.
Authors and Affiliations
M. V. Koryagin, I. B. Plotnichenko
Keywords
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