The theoretical and methodological foundations of organizing a control system in an organization, the concept of its construction and development based on the integration of various types of control activities are considered; the principles of organizing control by integrating it into business processes, taking into account risk-oriented control, are substantiated. The essence of control and the main types of control activities are determined, the principles of their integration are substantiated based on the adequacy of the goals of the control activities of the controlled object. It can be recommended for use by students, undergraduates, managers and specialists in the field of internal control and audit. For university students studying in economic specialties, can be used by undergraduates, graduate students, managers, internal control specialists and auditors of organizations.