Abstract:

The implementation of continuous internal control ensures the proper organization and conduct of sports and physical education events. Different in their orientation and sources of financing, the events have a unified algorithm for conducting internal control. To solve the problem of organizing internal control, a classification of sports was carried out, the tasks, types, methods of internal control, typical errors in accounting and planning costs for events were investigated, control procedures and technologies for their implementation were proposed. The cost estimate for the event is considered as an object of internal control of expenditure of funds for each source of financing. The digitalization of continuous internal control of the organization and conduct of sports and physical education events in the digital economy is aimed at promptly confirming the accuracy of accounting and reporting on the event, automatically ensuring transparency of calculations and the targeted nature of the use of funds received for events.