INTERNAL CONTROL AS AN ELEMENT OF PREVENTION IN THE ACCOUNTING BUDGETARY INSTITUTIONS
The need for organizing internal control in budgetary institutions does not raise doubts not only within the framework of a statutory need, but also because of the awareness of the need for effective oversight of budget spending. Control is the main independent source of information for identifying the causes of abuses arising in the process of managing public finances and state property, as well as an effective means of influencing decision-making on the prevention of certain violations. In such conditions, the value of internal control in budgetary institutions is constantly growing. With this in mind, the article is devoted to the study of the features, content and instruments of internal control, as an element of preventing violations in the accounting of a budgetary institution. The analysis examined the relationship between the effectiveness of accounting systems and internal control, which is inversely proportional. Also, special attention is paid to the methods of internal control, self-control, control of the level of subordination, control of the level of jurisdiction, the order of the adjacent control.