Internal control as a means of ensuring the economic security of water transport enterprises

Abstract

The problems of economic security of water transport enterprises are becoming increasingly important in the context of the crisis provoked by the COVID-19 pandemic that has swept the whole world and the anti-Russian sanctions policy. Overcoming new previously unknown restrictions, challenges and threats require radically new approaches to ensuring economic security. The study identified the main problems and prospects for the development of water transport. The functional directions of economic security are determined and their relationship with the types and directions of internal control is established. A classification of sources of threats to economic security by spheres of occurrence is presented. A comparative characteristic of internal control and economic security has been carried out, which indicates the presence of a relationship between their goals and functions, as well as the identity of their subjects and objects. The analysis carried out gives grounds to consider internal control as the main means of ensuring economic security. The results of the study can be used as the basis for further developments in the field of integration of internal control systems and economic security.