employee from 01.01.2007 to 01.01.2019
Russian Presidential Academy of National Economy and Public Administration (Department of Economics and Economic Security, Professor)
employee from 01.01.2014 to 01.01.2019
Orel, Orel, Russian Federation
Russian Federation
Th e article discusses the features of the organization of internal fi nancial audit in budgetary institutions, provides an overview of the practice of applying the provisions on internal fi nancial audit by budgetary institutions. Recommendations on the development of local regulations for the work of auditors are given, the powers of all participants in the budget process during the audit are divided, the stages of the audit are highlighted.
internal financial audit, organization of audit, authority of auditors, risk-based approach, audit standards
1. Postanovlenie Pravitel'stva RF ot 17 marta 2014 g. № 193 (red. ot 24.03.2018) «Ob utverzhdenii Pravil osuschestvleniya glavnymi rasporyaditelyami (rasporyaditelyami) sredstv federal'nogo byudzheta (byudzheta gosudarstvennogo vnebyudzhetnogo fonda Rossiyskoy Federacii), glavnymi administratorami (administratorami) dohodov federal'nogo byudzheta (byudzheta gosudarstvennogo vnebyudzhetnogo fonda Rossiyskoy Federacii), glavnymi administratorami (administratorami) istochnikov finansirovaniya deficita federal'nogo byudzheta (byudzheta gosudarstvennogo vnebyudzhetnogo fonda Rossiyskoy Federacii) vnutrennego finansovogo kontrolya i vnutrennego finansovogo audita i o vnesenii izmeneniya v punkt 1 Pravil osuschestvleniya vedomstvennogo kontrolya v sfere zakupok dlya obespecheniya federal'nyh nuzhd, utverzhdennyh postanovleniem Pravitel'stva Rossiyskoy Federacii ot 10 fevralya 2014 g. N 89» // «Garant» - informacionno-pravovoy portal URL: https://base.garant.ru/70613414/ (data obrascheniya: 10.08.2019)
2. Prikaz Minfina Rossii ot 30.12.2016 № 822 (red. ot 27.07.2018) «Ob utverzhdenii Metodicheskih rekomendaciy po osuschestvleniyu vnutrennego finansovogo audita» // Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii URL: https://www.minfin.ru/ru/document/?id_4=117101 (data obrascheniya: 10.08.2019)
3. Federal'nyy standart vnutrennego finansovogo audita «Opredeleniya, principy i zadachi vnutrennego finansovogo audita» // Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii URL: https://www.minfin.ru/ru/perfomance/budget/gov_control/legistation/ (data obrascheniya: 10.08.2019)
4. Federal'nyy standart vnutrennego finansovogo audita «Osnovaniya i poryadok organizacii vnutrennego finansovogo audita, a takzhe sluchai i poryadok peredachi polnomochiy po osuschestvleniyu vnutrennego finansovogo audita» // Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii URL: https://www.minfin.ru/ru/perfomance/budget/gov_control/legistation/ (data obrascheniya: 10.08.2019)
5. Federal'nyy standart vnutrennego finansovogo audita «Prava i obyazannosti dolzhnostnyh lic (rabotnikov) pri osuschestvlenii vnutrennego finansovogo audita» // Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii. URL: https://www.minfin.ru/ru/perfomance/budget/gov_control/legistation/ (data obrascheniya: 10.08.2019)
