How to organize an internal control system
Form a good faith attitude of employees to the functions performed by their own example. Develop "codes of honor". Demonstrate to employees their professional competence.
Create a clear system of subordination, each employee must know his powers and his immediate superior. In addition, report to each employee, for which he is responsible and what are the criteria for assessing the results of his work. Enter the staff reporting system for the work done.
When forming the accounting system, provide heads of structural units with information on in-house planning, i.e. who and in what terms performs this or that task. Focus on indicators of profit and costs. At the same time, the growth of the profit of any of the subdivisions should not lead to a decrease in the financial performance of the whole enterprise. Profit each structural unit, calculate objectively, regardless of the financial growth of the entire organization.
Control procedures are created to effectively operate the internal reporting system. Conduct regular inspections of structural subdivisions to ensure that they perform their tasks and the correctness of reports on their implementation. When monitoring, consider all aspects of the activities of the unit or individual employee. Create normative acts, according to which the violations of the tasks set will put in an unprofitable financial position as the head of the department, and a single employee. Those. develop a depressing system.
When conducting control procedures, do not aspire to total control over standard current activities, it diverts specialists from solving problems that could affect the financial state of the organization.