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Innovation today is not only a condition for sustainable business development, but also for its survival. However, it is worth noting that innovative enterprises, due to the specificity and dynamism of their activities, have a whole range of risks, which actualizes the need to implement internal control systems. In order to ensure the reliability of reporting and sustainable development of innovative business entities, the issues of organizing the internal control system, approaches to assessing the costs of implementing this system, the main factors limiting the effectiveness of internal control, requirements and recommendations for the formation of a risk report in innovative business are considered. The article describes the main risks inherent to innovative business entities and shows the advantages of implementing the proposed internal control system. |
