Influence of integrated processes to provide internal control of use of budget funds by scientific institutions of the agricultural sector

Анотація

The state of the organization of the system of internal control in scientific institutions of the agrarian sphere under conditions of transformation processes is investigated. The lack of clear correspondence between content and forms of control activity was established due to the use of the principles of auditing from the positions of the next documentary audit of financial and economic activity. It is substantiated that it is advisable to change the approach to the content of such control measures, focusing primarily on assessing the effectiveness of scientific institutions. It is proved that significant results for improving the efficiency of activity can be achieved through the integration of internal audit with management accounting for the formation of the system, with the help of an opportunity to mobilize allowable reserves for saving resources, rationalizing technological processes, reducing the cost of manufactured goods and services, improving the competitiveness of a scientific institution.

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