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Today the regulation of internal control and internal audit of the legislation is not perfect, which makes it necessary to determine their nature and content. Theoretical analysis interpretation categories of "internal control" and "internal audit" in legislative and regulatory sources and scientific works of scientists shows that the concept of "internal control" is regarded as "process" or "system", and "internal audit" as " activity". Conducted theoretical research revealed similarities and differences between "internal control" and "internal audit" of the overall enterprise management system and provide its own definition of these concepts. [ABSTRACT FROM AUTHOR]