Internal control in the economic safety system of the autonomous institution

Turischeva Tatyana Borisovna

In this article, the specificity of the practice of forming in the autonomous institutions the role of internal control in the system of economic security is investigated. It is noted that the role of internal control in the system of ensuring the economic security of an autonomous institution is primarily concerned with the information component for protecting the information environment, reducing mistakes and distortions in accounting and the financial component of security in order to ensure the financial stability and independence of the institution. The article emphasizes that for the growth of reliability, reliability and quality of accounting (financial) reporting the system of internal control in autonomous institutions should be organized in the framework of managerial accounting, on the basis of financial responsibility centers. It is concluded that successful implementation of the economic security strategy of an autonomous institution requires the development of a set of measures to maintain the safe operation of an autonomous institution, including further methodological research in the area of correcting mistakes in accounting and reporting, identifying the materiality of accounting records for the stages of formation of a professional judgments, Inclusion in the terminology of the developed Russian federal standards accounting for public sector organizations of "distortion" of financial statements and clarification of the differences between the concepts of "error" and "fraud", etc.

Keywords:internal control system (CAS), economic security, autonomous institution, information security, registration.