The article analyzes the concept of the «the internal control» based on the Federal law «About accounting» 402‑ФЗ from 6.12. 2011. The internal control is presented as the control over the efficiency of economic facts. Traditional procedures of the internal control are illustrated and the conclusion is made about necessity of development of non-standard criteria to estimate the condition of the internal control system. Traditional control procedures provide a number of activities: conducting inventories including sudden ones; prompt submitting of documents for material values displacement; optimal organization of warehousing, and finally, the organization of liability. Despite the traditional character, these components in a modern regulatory and educational literature are presented very sparingly, for example, the organization of a liability is deprived of attention not only in educational publications on accounting but also in publications on control and audit. The authors offer estimated indicators of system effectiveness of internal control, the criteria which would allow us to make the conclusion about the condition of internal control. If criteria of an assessment of traditional procedures of internal control are quite obvious, for example, lack of shortages of inventory items over norms of natural losses, the criteria of an assessment of control over efficiency of the economic facts are not clearly defined.