Internal control in public administration sector: intosai recommendations and russian fedration practice

The article presents the results of a study of the development of the regulatory framework and the practice of internal financial control in the public administration sector of the Russian Federation, including in the context of analyzing the incorporation of INTOSAI recommendations in them. Conclusions are drawn about the negative impact of the lack of consistent and comprehensible requirements for the procedures of internal financial control for the implementation of its legally regulated functional purpose, the need to consolidate such requirements in the federal legal framework. The best practice of internal control in executive bodies of the Russian Federation has been identified. The proposals have been formulated the implementation of which will contribute to the most complete implementation of the designation of internal control as a risk management tool in the management system, including financial management, in the executive bodies aimed at the effectiveness of using budgetary funds and the effectiveness of implementation state functions.