State Atomic Energy Corporation “ROSATOM”, Moscow, Russia:

A. A. Loktev, Executive Officer of a Department of Internal Control and Audit, e-mail: AALoktev@rosatom.ru
P. V. Malinovskiy, Consultant of a Project on creating the mechanism of complex evaluation of internal control system

Legal, organizational and resource basis of effective internal control system formation are laid in Federal Statue from 01.12.2007 No. 317-FS “About State Atomic Energy Corporation “ROSATOM” and follow from delegation “ROSATOM” with authority of the single atomic branches`organizations control center. The existed practice of inner controls provides the reasonable guarantees of achievement of state and corporative goals. This practice is oriented on sufficiently great costs, which are connected with the intensive control-revision activity, controls concentration on the upper level of management and, as a consequence, decreasing the responsibility on other management levels. This article shares the development questions of operating internal control system with a glance of more strict requirements of state and international institutes to the responsibility of State Corporation for creating the conditions and mechanisms of protection and activity efficiency with use of nuclear energy. There are also considered the questions of reinforcement of State Corporation dependence in achievement of stated objectives from the activity of critically important interested parties. Typical models of internal control systems should be distinctive for the organizations of various organizational-legal forms. On the basis of the analysis of these models, it is shown that State Corporation of internal control system should be based on the principle of openness. This kind of principle allows to involve critically important and interested parties for State Corporation into the control activities, which are behind the limits of the inner circle of control subjects. This allows to raise the safety and efficiency of internal control system operation considerably.

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