The internal financial control system as a factor of efficiency of budgetary funds in organizations

The internal financial control system as a factor of efficiency of budgetary funds in organizations

Mironenko Larisa V.

Annotation

The practical activities of all public institutions are now subject to periodic financial control by the state. In order to improve its efficiency, more organizations are adopting a system of internal controls. This article reveals the main functions and tasks facing the system of internal control in the budgetary institutions, the structure and steps in the construction of the system.

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Issue 2013 No. 2 (35)

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