Internal Control in the Aviation Industry Enterprise

The article is devoted to the study of the issues of modeling and improving the internal control system at the enterprises of the aviation industry, taking into account the influence of the external environment. With the help of the necessary tools, it is possible to create a progressive and effective mechanism involving the functioning of a comprehensive integrated internal control model combining an effective, indicative and risk-oriented approach. The model is based on an understanding of internal control, as a focus on improving the efficiency of existing business processes and reducing costs in parallel with the allocation of financial responsibility centers and building financial flows in an economic entity. The main components of the integrated internal control model will be risk orientation, taking into account the factors of the internal and external environment, embedding the model in business processes and determining the centers of financial responsibility.