The current state of regulation of internal financial audit in public sector institutions
https://doi.org/10.53315/2949-1177-2024-3-3-70-85
Abstract
An essential condition for achieving the current and strategic goals of public sector organizations is the organization of effective internal financial control and internal financial audit. As a result of control measures, risks that reduce the effectiveness of public sector institutions and the factors determining their occurrence are identified.
The relevance of the topic is determined by the fact that the role of the state and municipal sector is important in a market economy. The public sector of the economy is a systemically structured set of interrelated elements that perform certain functions in order to achieve the goals set by the state.
The changes taking place in the country’s economy and the specifics of the activities of state (municipal) institutions, as well as the requirements of international public sector financial reporting standards, control and evaluation standards determine the need to improve and adapt both accounting and financial control to new realities. This will also be facilitated by the reform of the internal financial audit of public sector organizations.
About the Authors
M. P. Sarunova
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
N. G. Gadzhiev
Dagestan State University
Russian Federation
Russian Federation
Doctor of Economic Sciences, Professor, Head of the Department of Economic Analysis and Statistics
Makhachkala
D. Dzh. Berikova
Ministry of Finance of the Republic of Kalmykia
Russian Federation
Russian Federation
Chief Specialist
Elista
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Review
For citations:
Sarunova M.P., Gadzhiev N.G., Berikova D.D. The current state of regulation of internal financial audit in public sector institutions. Economic policy and financial resources. 2024;3(3):70-85. (In Russ.) https://doi.org/10.53315/2949-1177-2024-3-3-70-85
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