The article considers the system of control over settlements with debtors and creditors as an important component of internal control of the company. The problems of management of accounts receivable and accounts payable in the organization are considered, the rational system of internal control is described, and also the main tasks of control of settlements with debtors and creditors are characterized. Recommendations for improving the efficiency of internal control over settlements with debtors and creditors in the organization are proposed.
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