Home  Journals  International Accounting  6(528) - 2025 June

Developing the internal control system at budgetary (accounting) centers

Received: 24 April 2025

Accepted: 19 May 2025

Available online: 17 June 2025

Subject Heading: CONTROL AND AUDIT

JEL Classification: G38, H61, H83, M42

Pages: 78-92

https://doi.org/10.24891/nxyxrr

Subject. This article discusses the internal control system in budgetary (accounting) centers and the ways to develop it.
Objectives. The article aims to analyze the current state of the internal control system used in budgetary accounting centers, identify the main problems and optimal ways and means to solve them, reduce the level of budget risks, and determine ways to improve financial management as a whole.
Methods. For the study, I used systems and structural analyses, analytical, comparative, and empirical methods.
Results. The article identifies the most significant and relevant issues in the functioning of the internal control system and substantiates the author-developed comprehensive measures to improve this system.
Conclusions and Relevance. The development of internal control in budgetary accounting centers towards digitalization, professionalization of personnel, a systems approach to risk management, and strategic integration will enable a transition from formal control to an effective mechanism for preventing violations and improving the performance of budgetary institutions. The developed recommendations can be applied in the activities of budgetary accounting centers operating at various levels of organizations and institutions in the budget sector.

Keywords: internal control, budgetary accounting, financial transparency, digitalization, risk management, public finance

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