{"id":4060,"date":"2024-06-28T10:48:07","date_gmt":"2024-06-28T10:48:07","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=4060"},"modified":"2024-06-28T10:52:05","modified_gmt":"2024-06-28T10:52:05","slug":"organization-of-internal-financial-control-in-budgetary-institutions-theory-and-practice","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=4060","title":{"rendered":"ORGANIZATION OF INTERNAL FINANCIAL CONTROL IN BUDGETARY INSTITUTIONS: THEORY AND PRACTICE"},"content":{"rendered":"

Mamatkulov Khaibulla Narzullaevich<\/em><\/strong><\/p>\n

Senior lecturer Audit Departmen<\/em><\/p>\n

Tashkent State Economic University<\/em><\/p>\n

khaybullamamatkulov@gmail.com<\/em><\/a><\/p>\n

Abstract. <\/em><\/strong>I<\/em>nternal control <\/em>i<\/em>s the ma<\/em>i<\/em>n element of account<\/em>i<\/em>ng pol<\/em>i<\/em>cy <\/em>i<\/em>n account<\/em>i<\/em>ng. The compos<\/em>i<\/em>t<\/em>i<\/em>on of the account<\/em>i<\/em>ng pol<\/em>i<\/em>cy and the nature of <\/em>i<\/em>nternal control <\/em>i<\/em>n <\/em>i<\/em>t. <\/em>Object<\/em>i<\/em>ves of account<\/em>i<\/em>ng: super<\/em>i<\/em>or<\/em>i<\/em>ty of control over control and collect<\/em>i<\/em>on of <\/em>i<\/em>nformat<\/em>i<\/em>on. The tasks of <\/em>i<\/em>nternal control are to ensure the legal<\/em>i<\/em>ty of bus<\/em>i<\/em>ness transact<\/em>i<\/em>ons. <\/em>I<\/em>nternal control tasks to ensure the <\/em>i<\/em>ntegr<\/em>i<\/em>ty of asse<\/em>s<\/em>, prevent<\/em>i<\/em>on and detect<\/em>i<\/em>on of errors. Ways to ensure the val<\/em>i<\/em>d<\/em>i<\/em>ty and legal<\/em>i<\/em>ty of account<\/em>i<\/em>ng for each bus<\/em>i<\/em>ness transact<\/em>i<\/em>on, organ<\/em>i<\/em>z<\/em>i<\/em>ng f<\/em>i<\/em>nanc<\/em>i<\/em>al l<\/em>i<\/em>ab<\/em>i<\/em>l<\/em>i<\/em>ty, conduct<\/em>i<\/em>ng per<\/em>i<\/em>od<\/em>i<\/em>c <\/em>i<\/em>nventor<\/em>i<\/em>es, regulat<\/em>i<\/em>ng <\/em>is<\/em> resul<\/em>t<\/em>. Internal control is a system of measures used by the management of the institution for the most effective performance of their duties by all employees in the implementation of business operations. Internal control determines the legality of these operations and their significance for the institution. Internal control information helps the company’s management and management staff to quickly get complete information about deviations from normal conditions for business operations. Conducting internal control is mandatory for every institution. In large institutions, special internal control or internal audit departments can be established. The objectives of internal control in budget institutions are as follows: The main purpose of control is to reduce the organization’s risks, ensure the achievement of goals, prevent misuse of property, and eliminate theft or attempted theft of assets through the following forms.<\/em><\/p>\n

Key words.<\/em><\/strong> i<\/em>nternal control, types of control, object of <\/em>i<\/em>nternal control, account\u0438ng pol<\/em>i<\/em>c<\/em>i<\/em>es, collect\u0438on of <\/em>i<\/em>nformat<\/em>i<\/em>on, f<\/em>i<\/em>nanc\u0438al respons\u0438b<\/em>i<\/em>l<\/em>i<\/em>ty, ens<\/em>i<\/em>r\u0438ng legal\u0438ty, <\/em>i<\/em>nternal control procedures.<\/em><\/p>\n\n\n