DOI: 10.36871/ek.up.p.r.2020.09.01.015
UDC 657
Authors
D. R. GINIYATULLINA,
Postgraduate Student of the 2nd year, Direction "Accounting,
Statistics", Financial University under the Government
of the Russian Federation,
Moscow, Russia
Abstract
Since 2013, there has been an active transformation of the regulatory framework related to the implementation
of international standards of internal audit in Russian practice, which regulates the organization and implementation
of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the
specifics of the functioning of these organizations.
Particular attention is paid to the development of the methodological foundations of internal financial control
and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199 No. XNUMX-FZ to the Budget Code
of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants
in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion
of internal financial control as a separate budgetary authority means that this type of control can be omitted,
journals and internal control cards are not kept.
Keywords
internal financial control, internal audit, standards of internal audit of public sector organizations, assessment of the quality of financial management of public sector organizations.
