Issue: №10/3, 2019
Introduction. An indispensable component of maintaining competitiveness in the market is updating enterprise resources with modern components such as intangible assets. At the same time, quality management of intangible assets becomes possible provided that an effective internal control system is implemented. The purpose of the article is to study the essence and main components of the internal control system of the intangible assets of the enterprise. Results. The theoretical issues of the essence of internal control of the intangible assets are researched. It has been established that the internal control of the intangible assets should be integrated organically into the overall internal control system and should contain three key components: a well-constructed accounting system; control environment; control procedures. The international concepts of internal control through the management of the intangible asset are characterized. In particular, such concepts as COBIT, COSO and SAC are considered. The problems of the inventory of the intangible assets as one of the most important elements of the internal control are analyzed. It is established that the key task of the inventory of intangible assets is to create an information register on the real state of the intangible assets of the entity and the right to own them. The relationship between the internal control and the internal audit of the intangible assets is considered. It is established that internal control of the intangible assets is a more complex concept, which is carried out continuously in economic activity with the use of the intangible assets. Typical mistakes of the accounting of the intangible assets are revealed. In particular, they include documentary mistakes, mistakes in evaluation, depreciation mistakes. The neutralization such errors is necessary in the process of building a quality internal control system at the enterprise. Conclusion. 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Keywords : internal control, intangible assets, internal audit, inventory, monitoring