Internal control of transactions operation in the sustainable management system of organizations

In modern conditions one of the main problems economic entities is increase in accounts receivable and payable, which influenced by objective subjective factors. this connection role internal control settlement operations increasing. The aim article to improve methodological support for increasing quality audit, providing information about state settlements with contractors management enterprise making operational strategic decisions. proposed based on stage-by-stage audit including following stages: planning; implementation procedures; execution results. peculiarity determined a variety normative audit. For purpose improvement procedures course study working documents have been developed. document «Verification availability agreement separate counterparty» can be used controller identify errors arising preparation contract, as well determine completeness timeliness parties fulfill their obligations, With «Confirmation status counterparties» cases fraud misstatement data contained financial statements. it was perform point-rating assessment debtor reliability system key indicators process. suggested rating estimation counterparties will make possible carry out comparative analysis grouping those that high probability non-payment existing debts. practical significance lies possibility using developed approaches base, set definition tasks, rational choice procedures, use papers process operations.