REGULATORY FRAMEWORK OF THE INTERNAL FINANCIAL CONTROL OF PUBLIC SECTOR ORGANIZATIONS

Abstract

Purpose: to identify the direction of development of regulatory framework of the internal financial control of public sector organizations. Discussion: substantiation of directions of development of the regulatory framework of the internal financial control of public sector organizations is based on the synthesis and critical assessment of individual provisions, as well as groups of elements allowing substantiate the author's position. Results: determined the direction of development of normative and legal support of internal financial control of public sector organizations based on a review of topical issues in well-known publications of Russian authors; identified the main causes of inadequate development of its theoretical and organizational and methodological provisions; the author's approach was used to the study of regulatory framework of the internal financial controls based on groups of elements.