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Investigation of Internal Financial Control and Internal Audit Mechanism of Russian Public Institutions

The global financial crisis experienced in 2008 has negatively affected the Russian financial system and caused serious budget deficits and demographic instability in the country and financial failures of companies. In this context, the administrative and financial reforms carried out, particularly the state financial control institutions, were significantly affected and made them focus on new budget financing and management conditions while preparing the budget and tax audit methodology. At the same time, in order to eliminate all negative impacts of the experienced crisis, it has become mandatory to establish an effective internal audit system that will provide necessary recommendations for the improvement of the effectiveness of a reliable internal control system in public institutions and to improve the efficiency of the system by measuring this efficiency. In this study, by giving a wide coverage to the information regarding the aims and the tasks and the importance of internal financial control and internal audit in Russian public institutions, the legal framework related to internal control and internal audit has been examined. Then, internal control and problems concerned with internal control and some suggestions on possible solutions are given.

Public Institutions, Internal Financial Control, Internal Audit


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