Formation of internal control in organizations with state participation on the example of state bodies

UDC 657.633.5

Authors

Smiyan M. I.
Moscow State University named after M. V. Lomonosov, Higher School of Public Audit, Moscow, Russia

Abstract

The article is devoted to the analysis of methods and ways of implementation of the internal control system in organizations with state participation. The purpose of this article is to establish the specifics of organizations with state participation, comparative analysis of existing provisions on the formation of internal control bodies in such organizations and the formation of the idea of creating a unified regulatory framework for the formation of internal control system.

Keywords

internal control, control system, legal regulation, state organizations, internal financial control.