Organisation of Internal Control in a Budget Institution: Applied Aspect
AbstractThe article proves urgency and necessity of organisation of internal control in budget institutions. It graphically depicts a general structure of the organisation of internal control in budget institutions. It offers and substantiates a model of organisation of internal control in budget institutions. It proves that the key principles of organisation of internal control in budget institutions are principles of effectiveness and efficiency. Moreover, the effectiveness principle is connected with identification of an optimal number and the most expedient composition of the internal control department in a budget institution. Using economic and mathematical methods, the article calculates an optimal number and composition of such a department. It makes a conclusion that the internal control department of a budget institution should include 2 controllers of the third type and 2 controllers of the fifth type, while it is not expedient to include controllers of the first, second and fourth types. Besides, the wages fund should be minimal - UAH 6,800 per month.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 10 ()
Contact details of provider:
Web page: http://www.business-inform.net
internal control; state financial control; internal control department; optimisation task;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko).
If references are entirely missing, you can add them using this form.