Testing the internal control system of a budgetary educational institution

Abstract

Importance: in modern scientific research, much attention is paid to the organization of the internal control system in budgetary educational institutions. This is explained by the fact that the management of scientific and educational processes is impossible without a control function and is ineffective in conditions of weakening control functions, since its high- quality organization presupposes the presence of an effective system for verifying the fulfillment of accepted obligations to fulfill contractual relations in the field of paid educational services and decisions on the implementation of subsidies state assignment. Certain approaches to organizing internal control are predominantly theoretical in nature due to the lack of the necessary information base for conducting comprehensive research, which increases the relevance of solving problems in the field of building an internal control system for institutions in the public sector of the economy. Purpose: to develop a form of testing the internal control system of the activities of a budgetary institution that provides educational services of appropriate quality, to intensify the solution of applied problems in the field of organization and achieve the unity of educational, scientific, educational activities of students. Research design: to solve the set tasks, we substantiated the reasons for creating an internal control system for the activities of a budgetary educational institution, developed rules for its construction, and identified the main areas of testing that allow a comprehensive assessment of the effectiveness of the educational institution. Results: a draft form for testing the internal control system was developed in the context of its key elements and testing areas (control environment, risk assessment process, information system, internal control procedures and monitoring of controls), which made it possible to take into account the effectiveness of the implementation of the main processes of the scientific and educational institution.