Аннотация:
The existing need for effective control over electronic money transactions led to the
need to formulate organizational and methodological provisions for the internal control of
transactions with electronic money, based on the specifics of the form of electronic money
and the mechanisms for its circulation. This led to the development of organizational and
methodological provisions for the process of internal control over transactions with
electronic money in accordance with the organizational, methodological, generalizing stage
and stage of implementation of control results. Being limited to the subject of the study,
proposals were made for content of the sections of the Regulation on the organization of
internal control of electronic money, the development and approval of which serves as one of
the main tools for the effectiveness of its implementation. This regulation should be
characterized by the completeness of disclosure, the clarity of the wording and the absence of
alternatives in the sense of its provisions, which will allow to systematize and streamline the
activities of the internal control service at the enterprise.
