Internal Control in State Institutions
https://doi.org/10.26794/2408-9303-2021-8-4-90-101
Abstract
The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control. It defines the main directions of internal control in the budgetary sphere and reveals the features of the budget process management. The author highlights the topical issues related to the necessity of strengthening the regulation of the state institutions activities and improving the internal control system. The purpose of the research is to analyze the procedure for organizing internal financial control in the state institutions and determine the main directions for its improvement. In the course of the research, the methods of analysis, synthesis, comparison, deduction, logical thinking, and the dialectic method of cognition were used. The peculiarities of the organization of internal control in state institutions are related to the fact that they face a dual task. On the one hand, it is necessary to ensure the rational use of budget funds and resources allocated for the maintenance of their apparatus. On the other hand, it is necessary to ensure control over the rational distribution and effective use of budget funds in subordinate organizations. The actuality of considering the issues of internal control regulation is determined by the necessity of creating a cross-cutting risk-oriented internal control system aimed at the effective use of public resources provided for organizations. The results of the research include the development of a methodological approach to improving the mechanisms of organizing internal financial control in federal executive bodies. It is concluded that strengthening the regulation and unification of internal control in the state institutions contributes to improving the quality of public resource management.
About the Author
F. Yu. Alchinova
Financial University
Russian Federation
Russian Federation
Fevzie Yu. Alchinova — Master of Economics, Faculty of Taxes, Audit and Business Analysis
Moscow
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Review
For citations:
Alchinova F.Yu. Internal Control in State Institutions. Accounting. Analysis. Auditing. 2021;8(4):90-101. (In Russ.) https://doi.org/10.26794/2408-9303-2021-8-4-90-101
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