Problems of control and audit of fixed assets and materials in the budgetary institutions of the city of Moscow

Abstract

As you know, after the adoption of the new law on accounting (accounting), the relevance of internal financial control (WFC) and the audit of the activities of both commercial and state-financed organizations has increased. Of particular relevance is the introduction of the system of internal financial control and audit in budgetary institutions due to the fact that the property is under the operational management and the owner of the property complex of budgetary institutions is actually the state. Moreover, when analyzing the effectiveness of the use of fixed assets of a budgetary institution, the main emphasis is placed on non-productive fixed assets. In this case, the control should be carried out at all levels of management, the result of which should be operational, reliable information regarding the operation, storage and accounting of state property.
The purpose of my research is to analyze the main problems and features of the internal financial control and audit of fixed assets and materials in the state organizations of Moscow.