The relationship between external and internal control systems of the budgetary institution

Ендовицкий, Дмитрий Александрович; Головин, Сергей Владимирович; Spiridonova, Natalia E.

doi:10.24891/ia.23.11.1240

Cited by 10 publications

(1 citation statement)

References 2 publications

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“…При этом, как справедливо отмечал И.А. Белобжецкий, нет «контроля вообще», а есть контроль конкретного содержания и конкретных форм 5 . Для конкретизации сферы применения дефидент «контроль» дополняется специальными признаками «внутренний» и «финансовый».…”

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The concept of internal financial control in a State-financed institution

Spiridonova

2021

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Subject. The article discusses the definition of Internal Financial Control in a State-Financed Institution and relevant issues. Objectives. I determine the substance of internal financial control with respect to operations of a State-financed institution. Methods. The study is based on methods of analysis, grouping, comparison, generalization, and the deductive method. Results. I scrutinized the substance of the term internal financial control through the deductive method. I sorted opinions on the definition of Control, Financial Control, Internal Control, Internal Financial Control. The article presents my own view on the relationship of internal business control, internal control, internal financial control. The article specifies the definition of Internal Financial Control in a State-Financed Institution, which is logically formulated, profoundly conveys the most critical qualities of the definiendum. Conclusions and Relevance. The robust terminological framework for research and appropriate definitions of respective terms helps correctly comprehend authors' views, ideas and conclusions.

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The concept of internal financial control in a State-financed institution

Spiridonova

2021

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A classifier for violations detected during internal audits as state-funded higher education institutions

Spiridonova¹

2022

Proceedings of Voronezh State University. Series: Economics and

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Subject. A classifier of violations is a tool used to standardise and improve audit activities and, thus, increase their efficiency. It allows structuring possible violations, connecting them with risks related to the activities of state-funded institutions, and providing a uniform approach to the systematisation of violations. Since internal audits in state-funded institutions are characterised by a lack of regulations and an absence of standard methods, there is a need to study issues related to their practical implementation. This proves the importance of the problem studied in the article. Objectives. Developing a structure for the classifier of violations detected during internal audits at state-funded higher education institutions. Methodology. The following methods were used to achieve the goals: analysis, grouping, comparison, and generalisation. Results. The article proposes a structure for the classifier of violations detected during internal audits at state-funded higher education institutions. It establishes how the developed structure for the classifier of violations can be adapted to the activities of state (municipal) institutions of various types and spheres of activity. It determines the main characteristics which help record violations and signs indicating a high probability of their detection. Results and discussion. A critical analysis of the results of the study was used to identify its main advantages and disadvantages. The ways of minimising the impact of the identified disadvantages were proposed. Conclusions. The results of the study can be used by both scholars and practising specialists to develop and update classifiers for violations at state (municipal) institutions.

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Rationality of internal control according to COSO-INTOSAI principles in public sector organizations

Anureev

2021

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Subject. The article investigates the rationality of internal controls in accordance with COSO-INTOSAI recommendations in public sector organizations. Objectives. The aim is to classify the reasons for failures and the actual refusal to directly follow the COSO-INTOSAI recommendations in public sector organizations in Russia and the UK, as well as to determine the directions for the rational development of internal control in such organizations. Methods. The study employs the content analysis of domestic and foreign sources, the comparative analysis. Results. The study classifies the reasons for failures, i.e. excessive universalism and inanity of recommendations borrowed from professional participants of the financial market, hiring employees from financial markets, erroneous creation of additional units, procedures and documents, objective lack of authority, motivation and qualification of employees to implement the recommendations. The areas of rational development are determined on the basis of sector specifics, real powers of budget fund managers, professional duties of chief accountants as controllers, reasonable centralization and digitalization of public services. Conclusions. The findings may clarify the regulatory and departmental documents of the Ministry of Finance and managers of budget funds in internal control of public sector organizations, and improve the performance of such organizations, increase the efficiency of budget spending and off-budget operations.

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The relationship between external and internal control systems of the budgetary institution

Cited by 10 publications

References 2 publications

The concept of internal financial control in a State-financed institution

The concept of internal financial control in a State-financed institution

A classifier for violations detected during internal audits as state-funded higher education institutions

Rationality of internal control according to COSO-INTOSAI principles in public sector organizations

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