State control and audit: institutional provision and development prospects in order to ensure economic security of the region

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The level of development of state control points to systemic problems of state administration and affects the state of economic security in the region. The author conducted a study of the Russian practice of internal control and internal audit in the public sector. The functions of internal financial control duplicate the functions of line management for operational management. Internal financial audit means the audit of the financial and economic activities of the institution. Comparison with the provisions of conceptual documents and standards has made it possible to identify that internal financial control and internal financial audit does not fully correspond to the representations of these documents. The author substantiated the need to transform internal financial control in internal control, internal financial audit into internal audit. The author proposed to supplement with the specialization “Economic and legal support of economic security in the public sector” specialty 38.05.01 “Economic security”.


Economic security of the region, internal financial audit, external financial audit, state financial control

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IDR: 140229825   |   DOI: 10.20914/2310-1202-2017-2-326-336

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