Organization of Accounting Control and Legal Responsibility at an Industrial Enterprise

The article considers current scientific and theoretical aspects of organization of accounting control and legal liability. The role of internal control and legal responsibility in the management system has been formulated. Methods of internal control that contribute to the enterprise effective management have been considered. The gradual formation of the internal control system at the enterprise has been proposed, and it has also been recommended to distribute the functions of internal control by the internal auditor and the external specialized organization (co-sourcing). Introducing the remote monitoring of accounting by an independent specialist at the enterprise and the automation of warehouse accounting, in particular the replacing warehouse cards with electronic document format has been substantiated.