METHODOLOGY FOR EFFICIENCY EVALUATION OF INTERNAL CONTROL SERVICE IN PUBLIC COMPANIES

Abstract

The article offers a view on various features related to the evaluation of internal control services in public companies. Based on the interrelation identified between the level of internal control system in public (municipal) companies and the violations detected in the area of inter-budgetary transfers, there is a methodology developed for evaluating the performance of internal control services at companies subject to public financial regulations.

Keywords

• контроль
• внутренний контроль
• эффективность
• бюджет
• трансферты
• субвенции
• методика
• нарушения
• control
• internal control
• efficiency
• budget
• transfers
• subvention
• violation methodology