Open AccessEFFECTIVENESS OF INTERNAL FINANCIAL CONTROL IN BUDGETARY INSTITUTIONS
Author(s) -
I. Ya. Sayfutdinov
Publication year - 2018
Publication title -
juvenis scientia
Language(s) - English
Resource type - Journals
eISSN - 2414-3790
pISSN - 2414-3782
DOI - 10.32415/jscientia.2018.11.04
Subject(s) - control (management) , treasury , internal control , accounting , business , relevance (law) , finance , financial sector , economics , political science , management , audit , law
The article deals with the theoretical issues of the formation of the system of internal financial control carried out by budgetary organizations of our country. The relevance of the evaluation of the effectiveness of internal financial control in budgetary institutions is determined. Given the systematization of the subjects of the evaluation of internal financial controls. The role of the Federal Treasury in the analysis and evaluation of the effectiveness of internal financial control and the preparation of proposals for the improvement of control systems. The main shortcomings and problematic issues on the organization of internal financial control in the budget sector are reflected.