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Internal Control in the Financial Control System: the Past and the Present


Yuliya Noskova
(about the author)

Noskova Yuliya Sergeevna – Postgraduate Student, Chair of Accounting and Auditing, Saint Petersburg State University of Service and Economics

Published in:
Russian Journal of Entrepreneurship
– № 10-1 / October, 2011



Keywords: budgetary institutions, financial control, internal control, problems of control, public sector, system


Citation:
Yuliya Noskova (2011). Internal Control in the Financial Control System: the Past and the Present. Russian Journal of Entrepreneurship, 12(10), 10-18. — url: http://bgscience.ru/com/lib/2632


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Abstract:

The article discusses the development of internal control in the financial control system. The author gives the structure of the internal control system and draws attention to the major challenges hindering its effective functioning in the public sector.







References:
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