title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¤ÐÐÐÐ£ ÐÐ Ð¡ÐÐ±ÐÐ£)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Internal control in budgetary institutions (on the example of SPbPU)
Creators: name: Ð¨Ð¸Ð¼Ð°Ð½Ð¾Ð²Ð°, ÐÐ°ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¹ ÑÐ¸ÑÐº
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
internal control
internal auditing
internal financial control
budget risk
budgetary institutions
autonomous institutions

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description: The object of the study is the implementation of internal control in budgetary institutions. The subject of the study is the internal control system of SPbPU. The purpose of the study is to review and analyze the internal control system in the budget autonomous institution, as well as to propose a list of possible measures aimed to improve the internal control system of SPbPU. During the work, an analysis of the main aspects of the organization of internal control in the autonomous institution was carried out, as well as the main indicators of its activities were analyzed. According to the results of the study, the following ways of possible improvement of the internal control system in the institution were proposed: 1. Increase in the number of personnel of the audit, financial control, and economic security service. 2. Increase in the number of inventory checks. 3. Management of accounts receivable. 4. Automation of internal control, through the introduction of software. 5. Formation of a plan for the audit of financial and procurement activities based on a risk-based approach. The proposed measures can be used by this autonomous institution to improve the efficiency of its functioning. The research methods used in this work include information collection, analysis of regulatory legal acts and statistical data, information synthesis, horizontal and vertical analysis of reports.