PROBLEMS OF REGULATION AND METHODICAL SUPPORT OF INTERNAL FINANCIAL CONTROL AND INTERNAL AUDIT IN THE PUBLIC SECTOR INSTITUTIONS

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N. V. Vasina,
candidate of economic Sciences, Associate Professor
ORCID ID: 0000-0002-4610-2702
e-mail: nata752005@mail.ru Financial University under the Government of the Russian Federation 6 Partizanskaya str., Omsk, 644099, Russian Federation
A. N. Danilov,
candidate of economic Sciences, Associate Professor
ORCID ID: 0000-0001-7978-1900
e-mail: 21369@mail.ru Financial University under the Government of the Russian Federation 6 Partizanskaya str., Omsk, 644099, Russian Federation
N. G. Ivanova,
candidate of economic Sciences, Associate Professor
ORCID ID: 0000-0003-0974-2820
e-mail: nata55_2009@mail.ru Financial University under the Government of the Russian Federation 6 Partizanskaya str., Omsk, 644099, Russian Federation

PROBLEMS OF REGULATION AND METHODICAL SUPPORT OF INTERNAL FINANCIAL CONTROL AND INTERNAL AUDIT IN THE PUBLIC SECTOR INSTITUTIONS

Introduction. It is a study on normative regulation of internal financial control, internal audit in the sector of public and municipal management. The purpose of the article is to study the issues of assessing the quality of financial management in the public sector.

Materials and Methods. The study is carried out on the basis of existing legal acts and regulating activities in the public sector.

The results are the definition of the obligation to conduct internal control measures, which has led to the need for appropriate changes in the legislation, the development of appropriate guidelines for the organ- ization of internal financial control.

Conclusions. The authors come to conclusion that there is a need to develop a common approach to the analysis by the external state financial control and internal control.

Keywords: Internal control, internal audit, institutions, public sector, quality control, financial man- agement.

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