DEVELOPMENT OF THE INTERNAL CONTROL SYSTEM OF EDUCATIONAL ORGANIZATIONS IN THE AREA OF SECONDARY SPECIAL EDUCATION
A.M. Vyzhitovich
Russian Presidential Academy of National Economy and Public Administration, Novosibirsk, Russian Federation
Keywords: среднее специальное образование, субсидия, система внутреннего контроля, контроль, государственное задание, риск, secondary special education, subsidy, the system of internal control, control, state job, risk
Abstract
Improving the effectiveness of internal control in educational institutions in the use of grants is one of the main objectives of State fiscal policy. Regarding post-secondary institutions a comprehensive study of theoretical and practical problems of organization of the system of internal control is presented is insufficient given modern characteristics of their activities, there is the need for improving internal control methodology of institutions of secondary vocational education. The article deals with the internal control system of one of the educational institutions in the Novosibirsk region, preparing personnel for the agricultural sector. Studied theoretical framework of internal control, monitoring features identified from a position of financing activities through subsidies, clarified some issues on the functioning of the internal controls, reviewed proposals for the development of the existing system of internal control.
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