| Abstrakt: |
The article deals with the development of the internal control system in transport organizations considering their industry specifics. The current internal control system of Freight One JSC is considered, the goals, objectives and main functions of its levels are highlighted. The key risks inherent in Freight One JSC have been identified. The form of the Guarantee Map is offered, which allows systematizing business processes, risks, their owners, subjects of the internal control system and other indicators. Based on industry specifics, a rating assessment methodology has been developed that allows monitoring and controlling the financial condition of the company, as well as the level of its risks. a systematic approach to the organization of the internal control and risk management system will make it possible to promptly monitor the current state of Freight One and ensure continuous monitoring, timely response to increased risks and sustainable development of the company. [ABSTRACT FROM AUTHOR] |
