Profit centers are relatively independent organization units within a company that realize revenues and expenditures whose numerical difference expresses the results they achieved. There are guided by basic mission and objectives of company, and profit centers managers are assigned to harmonize the business, motivate the employees, make decisions and implement actions that lead to increase of profitability and efficiency on the level of the whole company. In order to monitor the company development, financial statements are put together on the level of the profit center, and, on their basis, managers make decisions about further steps of company's growth and development. Since financial statements play significant role in company's further business operations, it is necessary to form and implement internal control system that can confirm reliability of profit centers financial statements with a great certainty. Internal control examines compliance with current policies and procedures, detects errors and abuses, and checks the accuracy and completeness of accounting records. The purpose of internal controls is to increase company's business efficiency, basing the decision making on timely and accurate information.