Theory and methodology of internal control in social entrepreneurship

In the context of dynamic development of social entrepreneurship, there is a growing need for effective internal control as a tool for ensuring sustainability, transparency and effectiveness of organizations. This paper examines the theoretical foundations and methodological approaches to internal control in social entrepreneurship, including its goals, functions, mechanisms and tools. Particular attention is paid to the specifics of internal control in socially oriented organizations, taking into account the dual nature of their activities a combination of commercial goals with a social mission. Modern methods of risk assessment, internal audit and monitoring of key performance indicators are analyzed. Based on the analysis of domestic and foreign experience, recommendations are proposed for improving the internal control system aimed at increasing the efficiency of social enterprise management. The work can be useful for managers of social enterprises, researchers in the field of internal control and entrepreneurship, as well as specialists involved in the development of sustainable development strategies. The significant scientific contribution of this work lies in identifying and characterizing the main directions for the development of theoretical aspects and the methodology of internal control application in social entrepreneurship. The practical significance of the study is reflected in the applicability of its results for improving the organizational mechanisms of the internal control system in social entrepreneurship. The implementation of the research findings will enrich both the theory and practice of internal control with modern tools and methods aimed at enhancing the effectiveness of social entrepreneurship development. The practical value of the work consists in the potential application of its results in the design and implementation of programs for the development of the internal control system in social entrepreneurship.

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