Subject. This article explores the relationship between external and internal control systems of budgetary institutions. Objectives. The article aims to analyze the relationship between external and internal control systems of the budget-funded entity. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article defines the contents of the concepts of External Control of the Budgetary Institution and Internal Control of the Budgetary Institution and compares external and internal controls, revealing common features and fundamental differences. The article also presents a structured system of external control in the Russian Federation and reveals the relationship between external and internal controls as elements of a unified control system. Conclusions. The interaction of external and internal controls rules out overlapping of control activities and contributes to improving external control efficiency and more efficient risk-oriented planning within internal control.
Keywords: external control, State supervision, departmental control, internal control, risk-oriented approach, financial and economic activity, State-financed organization
Olemskii V.N. [Creating an effective mechanism for the interaction of external and internal State financial controls]. Vestnik AKSOR, 2015, no. 4, pp. 167–171. (In Russ.)
Golovin S.V., Batishcheva E.E. [Formation of a risk management system for a budget healthcare institution with internal tracking tools]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2020, no. 6, pp. 46–60. (In Russ.) URL: Link
Boboshko V.I. [The relationship between internal and external financial controls]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2013, no. 2, pp. 65–69. (In Russ.)
Bergal' E.V. [External and internal financial control in the system of State control: a regional aspect]. Gosudarstvennyi audit. Pravo. Ekonomika, 2016, no. 3, pp. 7–14. (In Russ.)
Bulyga R.P. [Classification and standardization of financial control and audit in the Russian Federation]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2017, no. 5, pp. 10–17. URL: Link (In Russ.)
Dvurechenskikh V.A. [The relationship between external and internal controls]. Finkontrol', 2015, no. 2, pp. 16–19. (In Russ.)
Stepashin S.V. [Interaction of external and internal financial controls]. Vestnik AKSOR, 2012, no. 4, pp. 3–5. (In Russ.)
Kachkova O.E., Krishtaleva T.I., Demina I.D. et al. Nauchnoe obosnovanie i razrabotka prakticheskikh podkhodov k organizatsii i provedeniyu vnutrennego finansovogo kontrolya v gosudarstvennykh (munitsipal'nykh) uchrezhdeniyakh: monografiya [Scientific justification and development of practical approaches to the organization and implementation of internal financial control in public (municipal) institutions: a monograph]. Moscow, Rusains Publ., 2016, 226 p.
Kachkova O.E., Demina I.D. [Problems of formation of system of internal control in medical institutions]. Aktual'nye problemy sotsial'no-ekonomicheskogo razvitiya Rossii, 2018, no. 3, pp. 33–39. (In Russ.)
Shakhrai S.M. [External and internal financial controls are the basis for improving the management of public resources]. Gosudarstvennyi audit. Pravo. Ekonomika, 2011, no. 2, pp. 2–8. (In Russ.)
Krokhina Yu.A. [New aspects of interaction of external and internal control as factor of increase of efficiency of financial activity of the State]. Finansovoe pravo = Financial Law, 2013, no. 11, pp. 5–9. URL: Link (In Russ.)
Beskhmel'nitsyn M.I. [Actual questions of State and internal control cooperation]. ETAP: Ekonomicheskaya teoriya, analiz, praktika = ETAP: Economic Theory, Analysis, and Practice, 2015, no. 5, pp. 33–39. URL: Link (In Russ.)
Endovitskii D.A., Golovin S.V., Spiridonova N.E. [Developing internal control at social budgetary institutions: Some particularities]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 5, pp. 543–566. (In Russ.) URL: Link
Endovitskii D.A. et al. Zakupka tovarov, rabot, uslug: regulirovanie, analiz i kontrol': monografiya [Purchase of goods, works, services: regulation, analysis and control: a monograph]. Voronezh, VSU Publ., 2019, 155 p.