система внутреннего контроля, базовые принципы, международные стандарты аудита, эффективность контрольных процедур, контрольная среда, the internal control system, basic principles, international standards of auditing, control procedures efficiency, control environment, Economics as a science, HB71-74

The methodological aspects of the internal control system formation are stated in the article. The great attention is focused on the problems of financial statements misrepresentation. The basic principles and structure of the internal control system are discussed in this article.