Internal control as part of prevention irregularities in accounting of budgetary institution
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...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2016-07-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/72174 |
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| _version_ | 1849698330510098432 |
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| author | O.М. Bunda E.М. Guzenko |
| author_facet | O.М. Bunda E.М. Guzenko |
| author_sort | O.М. Bunda |
| collection | DOAJ |
| description | 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 determined. The paper highlights the methods of evaluation of internal control of a budget institution. This method is recommended for use in the preliminary assessment of control risk budget institution.
The concept of «decision» as on the whole and also in particular in internal control is covered. The essential grouping indications of internal control decisions are defined and every type of decisions is characterized.
The main directions of improvement of internal control to prevent violations in accounting of a budgetary institution is examined. |
| format | Article |
| id | doaj-art-950f5fd9a03948d1b4a85ffd8c7e5782 |
| institution | DOAJ |
| issn | 1994-1749 1994-1749 |
| language | English |
| publishDate | 2016-07-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-950f5fd9a03948d1b4a85ffd8c7e57822025-08-20T03:18:56ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492016-07-01134319Internal control as part of prevention irregularities in accounting of budgetary institutionO.М. BundaE.М. GuzenkoThe 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 determined. The paper highlights the methods of evaluation of internal control of a budget institution. This method is recommended for use in the preliminary assessment of control risk budget institution. The concept of «decision» as on the whole and also in particular in internal control is covered. The essential grouping indications of internal control decisions are defined and every type of decisions is characterized. The main directions of improvement of internal control to prevent violations in accounting of a budgetary institution is examined.http://pbo.ztu.edu.ua/article/view/72174accountingauditingcontrolinternal controlbudgetary institution |
| spellingShingle | O.М. Bunda E.М. Guzenko Internal control as part of prevention irregularities in accounting of budgetary institution Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу accounting auditing control internal control budgetary institution |
| title | Internal control as part of prevention irregularities in accounting of budgetary institution |
| title_full | Internal control as part of prevention irregularities in accounting of budgetary institution |
| title_fullStr | Internal control as part of prevention irregularities in accounting of budgetary institution |
| title_full_unstemmed | Internal control as part of prevention irregularities in accounting of budgetary institution |
| title_short | Internal control as part of prevention irregularities in accounting of budgetary institution |
| title_sort | internal control as part of prevention irregularities in accounting of budgetary institution |
| topic | accounting auditing control internal control budgetary institution |
| url | http://pbo.ztu.edu.ua/article/view/72174 |
| work_keys_str_mv | AT ombunda internalcontrolaspartofpreventionirregularitiesinaccountingofbudgetaryinstitution AT emguzenko internalcontrolaspartofpreventionirregularitiesinaccountingofbudgetaryinstitution |