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internal control system is in constant motion and transformation. In this regard, it becomes 
very important to consider new methods of analysis to improve the internal control system. 
Some attempts have been made to use the matrix method in the analysis of the 
enterprise management system. The scientists proposed to use the matrix principle to analyze 
business processes and improve the indicators of the strategy. To this end, the key 
performance indicators were formed into a matrix for analysis of the market and functional 
areas of the company. The positive result was the increase in the efficiency of control over the 
economic indicators and the increase in the manageability of the company's business 
processes while fulfilling a common goal. 
The application of the matrix approach in risk analysis is the accomplishment of the 
logistics tasks as: the selection of the optimal supplier, the selection of the cost and the quality 
of supplies. A positive result is the confirmation of the possibility of use of the matrix 
approach for risk assessment and for one of the management systems functions. This study 
does not involve the use of a matrix approach for the management system. It is proposed to 
solve this problem. 
The use of the matrix approach in the strategic aspect for the company has also been 
studied by Kokodey (2013). The presented matrix model uses three indicators: the level of the 
company's competitive advantage, the popularity in business environment and time. These 
indicators have a market orientation and do not sufficiently consider the internal potential of 
the management system and the internal control system. It seems important to examine the 
internal control system as an important factor in the implementation of the strategy. It is 
proposed to apply the matrix approach to solve this problem. 
The procedure for control over the current economic activity indicators and the 
innovative development indicators of the company remains insufficiently studied. The 
application of the matrix method will make it possible to formulate a general strategy for the 
innovative development of the enterprise while maintaining the current market positions. 
The improvement of the internal control system of a modern enterprise should be 
associated with the attribution of the flexibility (adaptability) properties to the internal 
control system. This study implies an analysis of the organizational management and control 
structure of the enterprise, identifying those responsible for the functional fields of activity 
and ensuring their close relationship in the process of the external and internal changes 
control. In other words, a flexible internal control system should be "embedded" into the 
existing management system of the enterprise in such a way that the period between the 
violations (discrepancies) revealed in the course of control and the response of the 
management system to them would be minimal. 
In addition to control over the current indicators of economic activity in modern 
conditions, it is important to control the innovation development of the enterpris. The 
innovation activity is an activity with a high level of uncertainty. When we consider the stages 
of the innovation process and try to control the achievement of the target indicators, first, the 
objective is to control the uncertainty, the level of risk of the innovation project. In this regard, 
the new an autonomous objective is the formation of a system of internal control of the risks 
of the company's innovation activity. For this, the stages of the innovation project must be 
combined with the risk management rules in accordance with the international standards for 

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