Improvement directions of internal control: theoretical aspects

Abstract

Internal control in organizations can often become ineffective as a result to frequent environmental changes. So it becomes necessary to know all the measures to improve it. At first, this article presents main definitions and research directions of internal control used by Lithuanian and foreign scientists. Then the unified concept of internal control as well as the sequence and stages of its process are defined. After analyzing all the information, three main improvement directions of internal control are revealed and described.