title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving internal control in public institutions
Creators: name: ÐÐ°ÐºÐ°ÑÐ¾Ð²Ð°, Ð®Ð»Ð¸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: 2024
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð¾ÑÐ³Ð°Ð½Ñ
internal financial control
government institutions
customs authorities

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð½Ð¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð° Ðº Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð°Ñ Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸. Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: â Ð¸Ð·ÑÑÐ¸ÑÑ Ð¿Ð¾Ð½ÑÑÐ¸Ð¹Ð½ÑÐ¹ Ð°Ð¿Ð¿Ð°ÑÐ°Ñ Ð¿ÑÐµÐ´Ð¼ÐµÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ; â Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ Ð¸ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð±Ð°Ð·Ñ ÐÐ¤Ð Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸; â Ð´Ð°ÑÑ ÐºÑÐ°ÑÐºÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ, Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐºÐ¾ÑÐ¾ÑÐ¾Ð³Ð¾ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÑÑÑ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÐÐ¤Ð; â Ð¾ÑÑÑÐµÑÑÐ²Ð¸ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ÑÑÐ´ÐºÐ° Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð°Ñ; â ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð½Ð¾Ð²ÑÐ¹ Ð¼ÐµÑÐ¾Ð´ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð°Ñ; â Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð½Ð¾Ð²ÑÐ¼ Ð¼ÐµÑÐ¾Ð´Ð°Ð¼ Ð² ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð°Ñ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð² ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ, Ð¿ÑÐµÐ´ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÑÑÐµÐ¹ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ, Ð¿ÑÐ¸ÐµÐ¼Ñ Ð¸ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ, Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÑÑÐ¸Ðµ ÑÐ²Ð¾ÐµÐ²ÑÐµÐ¼ÐµÐ½Ð½Ð¾ Ð²ÑÑÐ²Ð»ÑÑÑ Ð½ÐµÐ³Ð°ÑÐ¸Ð²Ð½ÑÐµ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸, Ð¾ÑÐ¸Ð±ÐºÐ¸ Ð¸ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¸ Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð²ÑÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑ Ð¼ÐµÑÑ Ð¿Ð¾ Ð¸Ñ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ². Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ ÑÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½ Ð½Ð¾Ð²ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´ Ðº Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ, ÑÐ°ÑÑÑÐ¸ÑÐ°Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÐµÐ³Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð² ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð¾ÑÐ³Ð°Ð½Ñ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð´Ð°Ð½Ð½ÑÑ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐ¹ Ð¿Ð¾ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¼Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¼Ñ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾Ñ ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð².
description: The subject of the study is the development of a new approach to organizing and maintaining internal financial control in the customs authorities of the Russian Federation. The goal of the work is to improve the system of internal financial control in government institutions. The following tasks were solved: â study the conceptual apparatus of the subject of research; â explore the theoretical aspects and legal framework of the WFC of state institutions in the Russian Federation; â give a brief description of the institution, using the example of which the improvement of the WFC system is considered; â carry out an analysis of the procedure for implementing internal financial control in customs authorities; â to form a new method of maintaining internal financial control in customs authorities; â analyze the effectiveness of internal financial control using new methods in customs authorities. The relevance of the topic is due to the need to create an effective system of internal financial control, providing modern methods, techniques and procedures that allow timely identification of negative trends, errors and shortcomings in financial and economic activities and the development of measures to eliminate them. The sources of information were data from domestic and foreign scientific research literature, official Internet resources and analytical agencies. As a result, a new approach to organizing and maintaining internal financial control was formulated, and the effectiveness of its implementation in customs authorities was calculated based on data received on internal financial control from customs authorities.