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ИД «Финансы и кредит»






Finance and Credit

Arranging internal financial control in public institutions: Obstacles and strategies to mitigate them

Vol. 30, Iss. 4, APRIL 2024

Received: 13 November 2023

Received in revised form: 11 December 2023

Accepted: 25 December 2023

Available online: 26 April 2024

Subject Heading: Financial control

JEL Classification: G28, H60, H89, R51

Pages: 892–913


Oleg T. SLANOV North Ossetian State University named after K.L. Khetagurov (NOSU), Vladikavkaz, Republic of North Ossetia–Alania, Russian Federation


Subject. This article discusses the issues of arranging effective internal financial control in government institutions of the Russian Federation.
Objectives. The article aims to identify the key problems of arranging internal control in government institutions and develop recommendations for its improvement.
Methods. For the study, I used the methods of comprehensive and statistical analyses, and comparison.
Results. The article finds that preliminary control has significant advantages in preventing budget violations. An analysis of the performance indicators of institutions demonstrates the availability of reserves for improving the quality of internal control.
Conclusions. Based on the results of a comprehensive study, the article concludes that it is necessary to solve a number of problems in the field of personnel, technological and methodological support for arranging an effective system of internal financial control in public institutions. The implementation of the proposed measures will contribute to improving the effectiveness of the use of budget funds.

Keywords: internal control, public institution, financial control, public finance, budget


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ISSN 2311-8709 (Online)
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