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internal control. Risk management should include the following elements of the internal 
control standard: internal environment, goal setting, event identification, risk assessment, risk 
response, means of control, information and communication, monitoring. 
When improving the internal control system of an enterprise, it is required to link 
flexibly the parameters of the tactics and strategy of the enterprise in conditions of innovative 
development and current standards for internal control. This process involves the assessment 
of the parameters for the cost and profit centers, necessary resources and technologies for 
their use in the context of their linking with the persons responsible for control in accordance 
with the organizational management structure to ensure the ability to improve the 
performance indicators of the enterprise and considering the sections of the quality 
management system of the enterprise: 
✓
management responsibility;
✓
product life cycles; 
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resource management; 
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analysis; 
✓
change; 
✓
improvement. 
In this case, the internal control system becomes flexible, the process of managerial 
decision making after the control actions is reduced, the control function becomes dominant 
in the aggregate of management functions, integrating the planning, organization, motivation, 
analysis and accounting functions under its own control. 
From the point of view of strategic management, effectiveness, efficiency, economy and 
dynamism are the indicators of the internal control system efficiency. These indicators should 
be set primarily to monitor the strategic indicators grouped into such areas as finance, market 
and customers, business processes, development and human resources. This will allow 
ensuring the successful strategic (innovation) development of the enterprise through 
systematic control and adoption of tactical managerial decisions. 
The specificity of managerial information requires the provision of data according to the 
current requirement 
–
it can be both the information about the workload of an individual 
object, and the progress of a certain production (innovation) process. This is the most 
appropriate for a multi-administrative project structure, including the control of both 
traditional and innovation projects. 
When constructing an optimal management model of a flexible internal control system, 
the degree of its complexity should correspond to the organizational structure of the 
enterprise, the number of employees, the number of branches and the level of their territorial 
branching, the degree of centralization of accounting, and other characteristics of the 
enterprise. The management model of a system of flexible internal control should use the 
advanced capabilities of the information technology to organize the work of distributed 
groups and units in the enterprise. 
One of the communication tools of the organizational structure and control processes is 
the scheme of responsibility of the top managers for the functional areas of the enterprise. 
When changing the organizational structure, the scheme and description of the processes 

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