Analysis of audits of the organization of internal financial control and internal financial audit by the regional executive body

Abstract

In world practice, the tendency to appearance of new types of control, modernization of its forms, methods and procedures is traced. The practice of delegating control functions from public authorities to other entities is expanding. The issues of the organization of internal financial control in the budgetary sphere and its compliance with the requirements of the legislation do not lose their relevance. In the article features of checks of the organization of internal financial control and internal financial audit by the regional executive authority on an example of a city of Moscow are considered. Typical mistakes identified during the control activities of the state internal control bodies are given.