LEGAL ASPECTS OF IMPLEMENTATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT
In article the author considered relevant questions of increase in efficiency of use of budgetary funds in today's conditions, and as a result of quality and effectiveness of systems of internal financial control and internal financial audit, outlined the standard and legal base regulating carrying out of IFC and IFA both at the federal level and at the level of the territorial subject of the Russian Federation, covered some provisions of the Budget code in which powers of heads, deputy heads, and other public officials of divisions of chief managers, main managers of budgetary funds are definite, during implementation of internal financial control and audit and considered the rules of implementation by the main managers (managers) of means of the federal budget, chief managers (administrators) of income, chief managers (administrators) of sources of financing of federal budget deficit of internal financial control and internal financial audit approved by the resolution of the Government on 17.03.2014 № 193. The author specified orders of the Ministry of Finance of the Russian Federation on 30.12.2016 № 822 and on 07.09.2016 № 356, the claiming methodical recommendations about implementation of IFC and IFA respectively, also specified importance of drawing up the card of internal financial control and the normative documents defining an order of its drawing up, outlined the problems connected with need of introduction of programs of training of experts in the field of internal financial audit taking into account standards on internal financial audit, considered the possibility of the conflict of interests in connection with attempts of delegation of power on implementation of internal financial control and audit, for example body of the state (municipal) financial control and highlighted the changes in the legislation directed to the solution of the specified problem.