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Expanding Internal Control Functionality Scope

Keywords: internal control , controlling , management accounting.

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Abstract:

The article reviews the influence of western concepts of the information needs of management process provisions on forming and developing the up-to-date model of Internal Control. An attempt has been made to develop the approach to solve urgent management tasks by applying the ideas of controlling and management accounting via the traditional national approach to the content of control. The place of control in the enterprise management information system has also been reviewed.

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