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ИД «Финансы и кредит»






International Accounting

Developing internal control at social budgetary institutions: Some particularities

Vol. 23, Iss. 5, MAY 2020

Received: 14 April 2020

Received in revised form: 4 May 2020

Accepted: 6 May 2020

Available online: 15 May 2020

Subject Heading: AUDIT ACTIVITY

JEL Classification: H51, H52, M42

Pages: 543–566


Endovitskii D.A. Voronezh State University (VSU), Voronezh, Russian Federation

ORCID id: not available

Golovin S.V. Voronezh State University (VSU), Voronezh, Russian Federation

ORCID id: not available

Spiridonova N.E. Voronezh State University (VSU), Voronezh, Russian Federation

ORCID id: not available

Subject. This article deals with the issues related to the construction of a system of internal control of the activities of budgetary institutions.
Objectives. The article aims to determine and describe particularities of the formation of an internal control system at budgetary institutions of the social sector.
Methods. For the study, we used a risk-oriented approach, and the methods of analysis, grouping, comparison, and generalization. The largest institutions of higher education and healthcare located in the Voronezh Oblast are considered as case studies.
Results. The article describes certain features of internal control at the budgetary institutions of higher education and healthcare. It proposes recommendations on the application of a risk-oriented approach to internal control at budgetary institutions, as well as structures of in-house control plan and control activity programme.
Conclusions. Specific areas of activity, legal status, financing structure, activities on the part of the founder are the distinctive features of internal control at institutions of higher education and healthcare. When building an internal control system, it is necessary to focus on the risk-oriented model, taking into account the legal status, specific nature and range of the institution's activities, the way the internal control is organized and implemented, and the monitoring practices of the entities that exercise the authority of the founder in relation to the subordinate establishments.

Keywords: internal control, control measures, budgetary institution, social sphere, risk, risk-based approach


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