Importance The budgetary policy of the Russian Federation provides for effective management of the State financial resources as one of its strategic and tactical goals. This type of management focuses on control as one of the functions of finance. The article reveals fundamental types of the State financial control, i.e. external and internal ones. The article also specifies internal financial control of the State in higher educational institutions. Objectives The objective of the research is to explore the contents and specifics of monitoring activities as part of the State financial control within the system of higher educational institutions. The research pursues the following tasks: to scrutinize external and internal financial control of the State in higher educational institutions in terms of the systems approach; to describe the main features of the State financial control in higher educational institutions; to analyze the specifics of interdepartmental financial control in higher educational institutions; to review the specifics of internal control in higher educational institutions. Methods The research draws upon a comparative analysis, systematization, classification, analogy, comparison. Results The article represents a comprehensive overview of the main types of the State financial control, determines the system nature of this concept and discloses its specifics in higher educational institutions. Broad interpretation of the term of internal control allows considering it as an indicator of functional, financial and business activities of higher educational institutions. The specified fundamental principles of internal control in higher educational institutions reflect its scope and strategic focus. Conclusions and Relevance Based on the research, we conclude that the system of internal and external financial control of the State becomes a platform for controlling the activity of the State in the legislative, social and economic environment.
Keywords: State financial control, external, internal, monitoring
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