Functioning of the internal control system in construction organizations based on the business processes regulation

Subject. This article deals with the issues of regulation of business processes of the internal control system in the organizations of the construction complex of Russia. Objectives. The article aims to formulate the main methodological approaches to the arrangement of the internal control system based on the regulation of business processes. Methods. For the study, we used statistical, case, computational and constructive research methods, as well as analytical and substantive procedures. Results. The article finds that business processes need regulation, which helps systematize actions that are interrelated, which also helps implement strategic, tactical and operational plans of an economic entity. The article identifies the main reasons that hinder the development of building companies, and presents the regulations of the business process Apartment Sale in the form of a clear sequence of actions, which made it possible to develop a methodology for internal control with the involvement of almost all structural divisions of an economic entity. Conclusions and Relevance. Regulation of business processes is an important tool for improving the effectiveness of the internal control system, it contributes to the establishment of clear procedures and rules, standardization, business transparency and the efficiency of the business entity. The results of the study can be used as methodological recommendations for the creation of an internal control system based on the regulation of business processes.