Importance The design and operation of internal control are of crucial significance to ensure the effective performance of entities supplying resources to housing and utilities services. As the housing and utilities service market grows due to increased competition, rapid development and transformation of technologies, changes and sophistication of business processes, the accounting and analytical system substantially evolves, thus requiring to modify its constituents. Objectives The research systematizes factors influencing the substance and design of the internal control sub-system of entities supplying resources to housing and utilities services. Methods The research draws upon proceedings on accounting and internal control in monographs, articles, conference materials. We apply general research methods, such as analysis and synthesis, induction and deduction, comparison, systems approach and economic and mathematical methods. Results We systematized factors influencing the substance and scale of the internal control sub-system of resource supplier. We propose our own version of the internal control sub-system design tailored for sectoral specifics of entities supplying resources to housing and utilities services. Conclusionsand Relevance The formation of the effective internal control sub-system is an integral part of the entire accounting and analytical sub-system of a resource supplier in line with the effect the external and internal environment has on its substance. The findings may prove useful to articulate local regulations on internal control of resource suppliers.
Keywords: internal control, accounting and analytical system, control procedures
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