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The relationship between external and internal control systems of the budgetary institution

Vol. 23, Iss. 11, NOVEMBER 2020

Received: 19 October 2020

Received in revised form: 26 October 2020

Accepted: 30 October 2020

Available online: 13 November 2020

Subject Heading: AUDIT ACTIVITY

JEL Classification: H83, M42

Pages: 1240–1252

https://doi.org/10.24891/ia.23.11.1240

Endovitskii D.A. Voronezh State University (VSU), Voronezh, Russian Federation
rector@vsu.ru

https://orcid.org/0000-0002-0030-0252

Golovin S.V. Voronezh State University (VSU), Voronezh, Russian Federation
golovin@econ.vsu.ru

https://orcid.org/0000-0002-9722-4523

Spiridonova N.E. Voronezh State University (VSU), Voronezh, Russian Federation
spiridonova@vsu.ru

https://orcid.org/0000-0003-4492-8524

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

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