Today the Russian economy has no standard interpretation of the concept of "internal control". In a competitive economy a rationally organized system of internal control allows to generate information, aimed at making informed management decisions. The analysis of the concept of "internal control" revealed five basic points of view: 1. Control undertaken by a number of different aspects (technical, economic, financial, etc.). 2. Process by which managers are convinced that the resources are received and used effectively and efficiently. 3. Control as one of common management functions. 4. Control coinciding with the internal audit. 5. Complex of organizational structure, methods and procedures adopted by the leaders of the organization as a means of efficiency control of economic activity and economic security. Depending on the accepted system of views on the system of internal control various methods are used. They are: - Methods focused on the strategic approach; - Methods focused on the tactical approach; - Methods focused on the project approach. In a greater degree, enterprises of the Omsk region use methods of internal control of the tactical level.

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