Abstract. In the article, the method of internal control specialized working assets enterprise’s of the hotel and restaurant business is researched. The main objectives of the control system the researching subjects are characterized. The internal reporting forms, making it possible to form adequate information for management decisions are proposed. The stages of internal control specialized working assets for centers of responsibility are elucidated. The main directions of improvement the methodic of internal control the researching assets are considered in the current economic conditions.

Keywords: internal control, management system, specialized working assets, control procedures, internal reporting and enterprises of hotel and restaurant business.