The problem of ensuring efficiency of internal control in a budget institution and directions of its solution

Synyugina Nataliya V. ()
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Synyugina Nataliya V.: Kharkiv National University of Economics

The Problems of Economy, 2013, issue 3, 314_320

Abstract: The article analyses the problem of ensuring efficient and legitimate functioning of the system of state finance in Ukraine. It justifies a necessity of introduction of internal control into budget institutions, which conforms with the Concept of Development of State Internal Financial Control in Ukraine. It identifies tasks of internal control in budget institutions. It identifies general and special criteria of assessment of efficiency of internal control in budget institutions. It offers directions of ensuring efficiency of internal control in Ukraine. Its scientific novelty lies in identification of tasks of internal control in a budget institution and proposed directions of ensuring efficiency of internal control into budget institutions. Practical significance is in a possibility of application of the author's conclusion in practical activity of managers of budget funds with the aim to organise efficient internal control.

Keywords: internal control; budget institution; state finance; efficiency (search for similar items in EconPapers)
Date: 2013
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