CLASSIFICATION OF TYPES AND FORMS OF INTERNAL FINANCIAL CONTROL

Abstract

Introduction. Classification of types and forms is important for systematization of knowledge about control, substantiation of control provisions in an economic entity, development of ideas about its possible interpretation, which has a direct impact on practical implementation. Currently, the authors differ in their ideas about the classifi-cation of types and forms of internal financial control, and the insufficiency of its leg-islative regulation leads to an increase in research interest in the implementation of control activities. The purpose of the work is to study the problems of classification of types and forms of internal financial control, as well as to develop proposals that de-velop theoretical ideas about internal financial control. Methods. The research is based on methods of generalization, systematization, comparative analysis of research materials of domestic scientists and the content of normative legal acts, as well as methods of classification and grouping. Results. The authors systematized approaches to the classification of types and forms of control, including internal financial control. The relationship between the concepts of "type" and "form" is concretized on the basis of a philosophical interpretation. New classification features of forms of internal fi-nancial control are proposed, their content and directions of practical application in the implementation of control activities are disclosed. Conclusion. It is concluded that it is necessary to study the essence of the classified categories in the formation of a sci-entifically based classification of types and forms of internal financial control. The importance of substantiating the directions of practical use in the development of new classification features is noted.