This article examines the problems of implementation and the methods of improvement of the internal control system. The internal control deals with the all spheres of company’s activity – from the aims of business, including the efficiency and profitability, to the safety of resources and fraud protection. The internal control system of the enterprises not always provides the necessary efficiency and safety. The investigation revealed that the internal control should be improved. The improvement of separate parts of the internal control system will allow us to provide the reduction of the possibility of abuse and the safety of the company’s property, as well as the improvement and reduction of labour-intensiveness of the control work, which will raise the efficiency of the internal control.