ORGANIZATION OF INTERNAL CONTROL OVER THE MOVEMENT OF FUNDS IN PUBLIC INSTITUTIONS
Tolerance of mistakes and delinquencies in the conduct of accounting today is becoming an acute problem, in particular, in public institutions. Such a complicated section of accounting as cash requires a competent approach to the management of both internal and external control. The article demonstrates the features of the internal control system of cash flows, the main goals and objectives of its conduct, the main types, activities and participants are presented. In conclusion, the main principles of the organization of internal control and recommendations for achieving a more effective result are determined.