CONSTRUCTION OF A CYBER MODEL OF INTERNAL CONTROL IN THE MANAGEMENT SYSTEM
Abstract
The article defines that the distributed system of internal control conducts the analysis of processes at the enterprise, forms an understanding of risks for management and generally improves the condition of the units and employees of the enterprise. That is, the close interrelationship of internal control components ensures the formation of an integrated system that is capable of prompt response to challenges that arise during the implementation of commercial activities. It is noted that the most effective internal control system is "embedded" in the infrastructure of the organization of the enterprise and is part of its essence, which strengthens the quality and effectiveness of measures, helps to avoid additional costs, allows to respond more quickly to certain events. It is systematized that the entire theory of systems is built on the foundation of four principles and four laws. The place and role of feedback in cybernetic systems is analyzed and several conclusions for control theory are made. First, the economic life of society, as an economic system, is managed with the help of feedback mechanisms, that is, control mechanisms. Secondly, feedback mechanisms must be purposefully created in the economic system. Thirdly, the reactions of the economic system even to similar internal and external influences cannot be unambiguously predicted due to the excessively large variety of its states. Sophisticated feedback systems (control systems) capable of adequately displaying or measuring these states are required. Fourth, in order to create appropriate control systems, it is necessary to know the regularities of control of the state and behavior of economic systems. It was determined that the close interrelationship of internal control components ensures the formation of an integrated system capable of prompt response to challenges arising during commercial activity. It is important to understand that internal control is an integral component of effective management. The most effective internal control system is "embedded" in the infrastructure of the organization of the enterprise and is part of its essence, which strengthens the quality and effectiveness of measures, helps to avoid additional costs, and allows a faster response to certain events. It was determined that internal control regulates the regularity of economic operations and their economic efficiency for the enterprise. The set of adjusted elements of internal control leads to the emergence of a complete management mechanism or system of internal control.
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