METHODICAL ASPECTS EKOLOGOORIENTIROVANNOGO OF THE ACCOUNT AND AUDIT WITH A VIEW OF MAINTENANCE OF ECONOMIC SAFETY OF THE ENTERPRISES OF THE INDUSTRY

The global economy faces a "turbulent" events, which are caused by cycles of most economic, social and natural processes. This raises the need to improve this part of the financial mechanism as a control. Lack of proper monitoring system leads to financial abuses in the company's operations, which, ultimately, may lead to its bankruptcy. To avoid the damage to the structure of the financial mechanism of the enterprise should be built effective control system, which not only has to counteract the previously known risk, but also take into account the existing economic, social and natural cycles. In order to achieve this goal, the internal control system is proposed to integrate the unit responsible for the identification and analysis cycles. It is also proposed to change the focus of monitoring the company depending on the stage of the economic cycle, focusing on the most important aspects of each stage of the cycle.