Internal Control in the Financial Control System: the Past and the Present
Journal paper
Russian Journal of Entrepreneurship *
№ 10-1 / October, 2011
* Этот журнал не выпускается в Первом экономическом издательстве
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.
Keywords: system, budgetary institutions, internal control, financial control, public sector, problems of control
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