Internal control of the activities of a budgetary educational institution

Abstract

Importance: qualitatively organized internal control of an educational institution serves as an information basis for increasing the efficiency of the system of functioning of public sector organizations, a tool for reducing budgetary, organizational, financial and corruption risks by identifying deviations in compliance with legal norms and timely eliminating them. The form of organizing internal control in educational institutions is not sufficiently regulated; in practice, many questions arise regarding the structure of the internal control system and the procedures for its implementation. The significance of the study lies in the systematization of definitions of internal control of educational institutions and the proposal of a definition for a budgetary educational institution. Purpose: to reveal the essence and define «internal control of the activities of a budgetary educational institution» based on an integrated approach, taking into account the direction of the activities of a budgetary institution, its legal regulation, the process nature of the implementation of scientific, educational and educational activities of the institution, the possibility of using various information systems for the implementation of processes of financial and economic activity. Research design: the definitions of internal control outlined in regulations, presented in the works of modern authors involved in revealing the essence of internal control, internal control system, internal financial control; justify the purpose of organizing and functioning of the internal control system of an educational institution. Results: the systematization of existing approaches made it possible to formulate a definition of internal control of an educational institution, substantiate the purpose and objectives of internal control of a budgetary educational institution; the features of the financial and economic activities of an educational institution are highlighted, which must be taken into account when building an internal control system.