Внутренний финансовый контроль за достоверностью финансовой отчётности государственных (муниципальных) учреждений

Abstract

At present internal financial control is an effective tool to improve quality of financial management in the public sphere. The reliability assessment of internal financial control is carried out in the process of internal financial audit and is an independent process of execution ensuring of budgetary powers during budget formation and performance, fulfillment of state tasks and disbursement of allocated funds. The formation problems of the system of internal financial control in the state (municipal) institutions are currently relevant. A number of normative regulations in the field of internal control were abolished and recommendations for accounting processes control were introduced, which significantly narrow the scope of control and lead to violations and errors. The purpose of the study is to develop theoretical, methodological and practical aspects of organization and conduct of internal financial control of state (municipal) institutions to confirm the reliability of financial statements, transparency and correctness of budget process, and the legality of budget procedures. Abstract-logical method, discussion method, normative-legal study, methods of comparison, matching technique, hypothetical assumption, grouping method and the author's expert assessment of the current state of the issue were used in the article to study the multidimensional problems of internal financial control. As a result, the assessment of the main local acts in the field of internal financial control is given, the necessity and practical examples of data control automation processes are substantiated, components of the internal financial control system in a public institution are considered, methods and procedures of internal financial control are summarized, and control actions are proposed to confirm financial statements reliability.