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International Accounting
 

Principles of organization and implementation of internal financial control of State (municipal) institutions

Vol. 26, Iss. 9, SEPTEMBER 2023

Received: 13 July 2023

Received in revised form: 27 July 2023

Accepted: 7 August 2023

Available online: 18 September 2023

Subject Heading: CONTROL AND AUDIT

JEL Classification: Н83, M42

Pages: 1038-1056

https://doi.org/10.24891/ia.26.9.1038

Dmitrii A. ENDOVITSKII Voronezh State University (VSU), Voronezh, Russian Federation
rector@vsu.ru

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

Tat'yana A. POZHIDAEVA Voronezh State University (VSU), Voronezh, Russian Federation
pozhidaeva_ta@econ.vsu.ru

https://orcid.org/0000-0002-4753-200X

Natal'ya E. SPIRIDONOVA Voronezh State University (VSU), Voronezh, Russian Federation
spiridonova@vsu.ru

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

Subject. This article discusses the issues related to the definition of the principles of internal financial control of State (municipal) institutions as the basic provisions of its implementation and organization.
Objectives. The article aims to substantiate the composition and define the principles of organization and implementation of internal financial control of State (municipal) institutions, the implementation of which in control activities provides conditions for effective management of institutions.
Methods. For the study, we used detailing, observation, generalization, comparison, classification, grouping, etc.
Results. Based on the results of a comparative analysis of the distinctive features of internal financial control of State (municipal) institutions from the external one, the article systematizes the well-known approaches to determining the principles of control activities. This helped identify a set of principles of internal financial control of State (municipal) institutions, which form the basis for its effective organization and implementation.
Conclusions. The article concludes that there are differences in the composition of the principles of external and internal control, which are associated with the distinctive features of their organization and implementation. The results obtained contribute to the development of theoretical, organizational and methodological provisions of internal financial control.

Keywords: budgetary institution, autonomous institution, State-owned institution, principles of external financial control, principles of control activities

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