publication . Article . 2016

Internal control as part of prevention irregularities in accounting of budgetary institution

O.М. Bunda; E.М. Guzenko;
Open Access English
  • Published: 01 Jul 2016 Journal: Проблеми теорії та методології бухгалтерського обліку (issn: 1994-1749, eissn: 1994-1749, Copyright policy)
  • Publisher: Zhytomyr Polytechnic State University
Abstract
The article researches the principles of internal control, the importance, the rationale for the essence of the system of internal control and the legislative building in budgetary institution. It describes the main challenges and problems of practical application of internal control in the normal course of business in modern enterprises. It reveals the following elements of the internal control of a budget institution as: control environment, risk assessment process of a budget institution, information systems, control procedures and control monitoring. The dependence between the effectiveness of accounting and internal control of a budget institution is determ...
Subjects
Medical Subject Headings: health care economics and organizationseducationhealth care facilities, manpower, and services
free text keywords: accounting, auditing, control, internal control, budgetary institution, Accounting. Bookkeeping, HF5601-5689
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