THE CASPIAN REGION:Politics, Economics, Culture

Scientific journal

FORMING A SYSTEM OF INTERNAL AUDIT AUTONOMOUS CULTURAL INSTITUTION

2014. №2, pp. 186-190

Frolova Galina P. - Undergraduate Student, Astrakhan State University, 20a Tatishchev st., Astrakhan, 414056, Russian Federation, alisa_dreems@mail.ru

Recently, more and more attention of scientists, economists, politicians paid not only to the efficiency of the commercial firms and organizations, but also state and local government agencies . Especially, after the emergence of the possibility of switching the budget status of an autonomous institution. So, gradually, familiar to market methods of maintaining the effectiveness of being tested in the public sector. One of these methods is an internal audit, which allows to detect violations and lack of financial and economic activity , to warn them and deal with them in a timely manner.

Key words: internal audit, autonomous cultural institution, internal control, внутренний аудит, автономное учреждение культуры, внутренний контроль

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