Сonceptual basics of control: modern interpretation

The article is devoted to the substantiation of the theoretical foundations of internal control as a polysystem and the characteristics of its elements; the investigation of the essence and place of internal control in the system of economic control by apply-ing the methodology of the systemic campaign. The emergence of control is explained by the historical stage of social development. It is an inalienable and objectively existing phenomenon in the economic life of soci-ety. As a social function, control exists in the system of state and economic manage- ment, regardless of the social and political system, and its place in the management system is determined by the nature and level of development of the productive forces and production relations, as well as by the political organization of society. This re-quires a qualitatively new theoretical understanding of the essence and role of inter-nal control in the management of the enterprise. In a market environment, control plays a significant role in the management of the enterprise, and its direction also changes, which requires the improvement of the en-tire control system at all levels of management.