INTERNAL AUDIT SYSTEM OF AUTONOMOUS INSTITUTION
A.M. Vyzhitovich1, E.A. Skorlygina2
1Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, 630099, Russia
2Novosibirsk State Museum of Local Lore, Krasny ave., 23, Novosibirsk, Novosibirsk reg., 630099
Keywords: автономное учреждение, система внутреннего контроля, аудит, методика, контроль, autonomous institution, internal control system, audit, methods, control
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
There is increasing interest of economic entities management in effective and proper functioning of the internal control system under current conditions. As for autonomous institutions, complex study of theoretical and practical issues of organization of the internal control system is practically non-existent. The article examines the internal audit system of the autonomous institution in the field of culture of Novosibirsk: theoretical aspects of internal audit are examined, specifics of control in autonomous institutions are revealed; typical issues, accompanying internal audit process of the autonomous institution are defined; methodic component of internal control is considered.
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