Methodology and Results of Document Flow Assessment in the Internal Control System of Economic Entities

   Relevance. The information space of any economic entity includes a document management system, which is a necessary part of the organization's infrastructure and affects the quality of work of top management, its organization and work culture. In this study, topical issues of assessing the document flow of economic entities are considered. The importance and role of document management is that on the basis of reliable and sufficient information, the top management of the organization makes management decisions. To obtain relevant information, it is necessary to evaluate the document flow in the internal control system, which will identify the main problems and offer recommendations for their elimination.
   The purpose is addition of the methodology for assessing document flow in the internal control system of an economic entity.
   Objectives: determination of the relationship between document flow and internal and external control of an economic entity; determination of the elements of the assessment of the documentation process; introduction of a point assessment of the document flow of an economic entity; testing of the methodology for assessing document flow in the internal control system on the example of an economic entity.
   Methodology. Various bibliographic methods, data collection methods, and expert methods were used in the study.
   Results. On the basis of the supplemented methodology, a comprehensive assessment of the elements of the document management system was carried out, which made it possible to identify deviations in the reflection of the facts of economic life during the internal control of an economic entity.
   Conclusions. The obtained scientific and practical results of the study can be aimed at improving document management, simplifying the internal control procedure, as well as preparing for external control of an economic entity by audit organizations, which is a key issue in improving the efficiency of office work.

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