Methodology for assessment of the internal financial control system (for the purpose of tax control practices)

The possibility of applying the methodological toolkit for assessing the internal financial control system, WHICH is part of the audit risk assessment, is examined. In this regard, a methodology for the assessment of the internal financial control system in enterprises during tax audits (at the stage of their preparation and planning) is derived and adapted as a means to increase their effectiveness. The most important features of internal control in small enterprises are also pointed out.