FEATURES OF ON-FARM FINANCIAL CONTROL IN STATE EDUCATIONAL INSTITUTIONS OF FEDERAL STATUS

UDC 37.018
DOI: 10.36871/ek.up.p.r.2023.12.04.004

Authors

Irina V. Bardina,
State University of Management, Moscow, Russia
Tatiana M. Rogulenko,
State University of Management, Moscow, Russia; Moscow University. A.S. Griboedova, Moscow, Russia
Marina V. Krayushkina,
Kirill S. Krayushkin,
National Research University Higher School of Economics, Moscow, Russia

Abstract

The article substantiates the relevance of the development of the internal control system in higher educational institutions. In accordance with the target setting, the paper formulates the main trends in the development of the public sector of the Russian economy in the field of higher education, identifies the features of on-farm financial control in state educational institutions for each component of control: control environment; risk assessment; control measures; information and communication; monitoring.

Keywords

internal control system, higher education institutions, control environment; risk assessment; control measures; information and communication; monitoring.