THE ORGANIZATION OF INTERNAL CONTROL IN A BUDGETARY INSTITUTION: SCIENTIFIC AND METHODOLOGICAL ASPECTS
Journal Title: Економіка розвитку - Year 2013, Vol 67, Issue 3
Abstract
The necessity of the organization of internal control in budgetary institutions has been substantiated. The general construction of the organization of internal control is shown. The stages of the organization of internal control in budgetary institutions have been marked out. The model of the organization of internal control over budgetary institutions as a sequence of three separate blocks has been developed. The content of each block of the proposed model has been specified. Following the principle of efficiency and economy has been proved to be the main element in the model of the organization of internal control in budgetary institutions. The content of developed model of the organization of internal control in budgetary institutions is reflected in a generalized methodological approach to the organization of internal control in budgetary institutions.
Authors and Affiliations
N. Sinyugina , E . Deyneko
Keywords
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