Help on internal control of the work of the accounting department of the organization. Regulations on internal control over the financial and economic activities of the organization. Levels of internal control

"Revisions and audits of financial and economic activity state (municipal) institutions", 2013, N 9

In accordance with the provisions of Art. 19 of the Accounting Law<1>an economic entity is obliged to organize and exercise internal control over the facts of economic life. Economic entities also include state (municipal) institutions. The fulfillment of this duty raises many questions among the heads of institutions and chief accountants. In particular, who will carry out internal control activities if there is no “auditor” position in the staffing table? Is it necessary to develop a regulation on internal financial control and, if necessary, what information should it reflect? How to organize events internal control on our own financial and economic department (accounting) and what to look for when checking, we will talk in the article.

<1>Federal Law No. 402-FZ of 06.12.2011 "On Accounting".

Assigning the obligation to organize control measures to an employee of the institution

Most often, the staff of state (municipal) institutions is small, which does not allow to have not only a control and audit department, but also an auditor due to the lack of such a staff unit. At the same time, institutions are required to carry out internal control measures. How to be?

The job responsibilities of the chief accountant in accordance with the Qualification Directory for the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated 21.08.1998 N 37, including:

management of work on the organization of an internal control system for the correct execution of business transactions, compliance with the order of document circulation, processing technology accounting information and its protection against unauthorized access;
organization of work on maintaining registers accounting based on the application of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, Money, financial, settlement and credit operations, production and distribution costs, sales of products, performance of works (services), financial results activities of the organization;
ensuring control over compliance with the procedure for issuing primary accounting documents;
providing methodological assistance to heads of departments and other employees of the organization on accounting, control, reporting and analysis of business activities.

Thus, by virtue of their official duties the chief accountant is endowed with control functions, therefore, the functions of organizing and conducting internal control can be performed by the chief accountant or another employee of the financial and economic department, for example, deputy chief accountant (verifier).

To carry out internal control measures in the institution, a regulation on internal control is developed, and persons (persons) who are responsible for carrying out internal control measures are appointed by order of the head of the institution.

Checking primary documentation

The data of the primary (consolidated) accounting documents verified and accepted for accounting are systematized in chronological order (by the dates of the transactions) and (or) are grouped according to the relevant accounting accounts in an accumulative way, reflected in the following accounting registers (clause 11 of Instruction N 157n<2>):

journal of operations on the account "Cashier";
journal of operations with non-cash funds;
journal of transactions of settlements with accountable persons;
journal of transactions of settlements with suppliers and contractors;
journal of operations of settlements with debtors on income;
journal of payroll transactions;
journal of disposal and transfer operations is not financial assets;
journal for other operations;
validation journal;
main book;
other registers provided for by Instruction N 157n.

<2>Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, state government off-budget funds, state academies sciences, state (municipal) institutions and Instructions for its use".

The form of the journal of operations provides for the signature of the chief accountant. Thus, periodically, most often at the end of each month, accounting employees must submit to the chief accountant for signature transaction logs with primary accounting documents filed with them.

Checking transaction logs and primary documents to them is an element of internal control. As we have already said, the check can be carried out both by the chief accountant himself, and by another person appointed by order of the head of the institution.

Certainly, solid check transaction logs and primary documents to them is not always possible, so the inspector can conduct a random check, namely:

view the correspondence of accounts and the content of the operation (if necessary, you can pay attention to filling in other columns of the transaction log);
check whether primary documents are selected in chronological order;
find out whether the form of the primary documents attached to the journal of transactions corresponds to those that should be used when reflecting these transactions in accordance with the norms of the law;
check the correctness of filling in primary documents, the presence of all necessary signatures;
reconcile the indicators reflected in the transaction logs with the indicators contained in the general ledger of form 0504072;
check other indicators.

In addition, the examiner should pay attention to the following points.

Journal of operations with non-cash funds. When checking the journal, the chief accountant (verifier) reviews the account statement and payment orders attached to the journal, draws attention to the compliance of the purpose of payment with the Instructions on the application procedure budget classification <3>.

<3>Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n "On approval of the Instructions on the procedure for applying the budget classification Russian Federation for 2013 and for the planning period of 2014 and 2015".

It should be noted that as a result of amendments to the RF Budget Code by Federal Law No. 252-FZ dated July 23, 2013 "On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation", the concept of "misuse budget funds"applies to actions taken by the budgetary and autonomous institutions with subsidies.

So, from the provisions of the new Art. 306.4 of the Budget Code of the Russian Federation it follows that the direction of budget funds is recognized as misuse of budget funds budget system RF and payment monetary obligations for purposes that do not fully or partially correspond to the purposes defined by the law (decision) on the budget, consolidated budget list, budget list, budget estimate, contract (agreement) or other document that is the legal basis for the provision of these funds.

The legal basis for receiving subsidy funds is an agreement on the provision of these funds. On the basis of this agreement, as well as guided by the state (municipal) task of the founder, the institution develops a plan for financial and economic activities, which is approved by the founder. When funds are allocated for purposes not specified in the agreement (in relation to subsidies for other purposes) on the provision of a subsidy, and when payments are made not for those items of the KOSGU that are prescribed in the plan for the financial and economic activities of the institution and comply with the Instructions on the procedure for applying the budget classification, these actions can be qualified as misuse of budgetary funds.

Journal of operations on the account "Cashier". When checking the journal, the verifier pays attention to the correct filling of incoming and outgoing cash orders. These documents reflect the movement of funds, and their completion should be taken very carefully, for example, check the availability of all signatures on receipts and expenditures cash orders. As established by paragraph 8 of Instruction N 157n, documents that draw up the facts of economic life with cash are accepted for reflection in accounting if the document has the signatures of the head of the accounting entity and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, documents that draw up financial investments, loan agreements, loan agreements are not accepted for execution and accounting, with the exception of documents signed by the head of a state authority (state body), local self-government body, the design features of which are determined by laws and (or) regulatory legal acts of the Russian Federation. The specified documents that do not contain the signature of the chief accountant or a person authorized by him, in cases of disagreement between the head of the accounting entity (the person authorized by him) and the chief accountant on the implementation of certain facts of economic life, are accepted for execution and reflection in accounting from a written order of the head of the accounting entity (a person authorized by him), who bears the responsibility provided for by the legislation of the Russian Federation.

Also, when checking, it is necessary to pay attention to the indicator reflected in the column "Total cash balance in cash at the end of the day" cash book(f. 0504514). It should not be more than the limit of the cash balance at the cash desk of the institution.

According to clause 1.4 of the Regulations on the maintenance cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, a legal entity is obliged to keep cash in bank accounts in excess of the established limit cash balance.

Accumulation legal entity cash on hand in excess of the established limit of the cash balance is allowed on payment days wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund and payments of a social nature, including the day of receipt of cash from a bank account for these payments, as well as on weekends, non-working holidays on in the case of a legal entity, individual entrepreneur these days of cash transactions.

In other cases, the accumulation of cash in the cash desk in excess of the established limit of the balance of cash by a legal entity is not allowed.

As for filling out the cash book (f. 0504514), in accordance with the Order of the Ministry of Finance of Russia N 173n<4>it must be laced, numbered and sealed with a wax (mastic) seal, and the number of sheets in it must be certified by the signatures of the head of the institution and the chief accountant.

<4>Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application."

Journal of transactions of settlements with suppliers and contractors. Documents confirming the receipt of goods, services, results of work from suppliers and contractors are attached to the magazine. The primary documents confirming these operations are waybills, waybills, certificates of work performed.

According to Art. 9 of the Law on Accounting, the form of primary accounting documents is approved by the head economic entity on the proposal of the official responsible for accounting. Forms of primary accounting documents for organizations public sector are established in accordance with the budgetary legislation of the Russian Federation.

Thus, commercial organizations right not to use unified forms primary documents, including waybills, waybills, acts, and apply independently developed forms of documents. At the same time, the independently developed forms of primary accounting documents must contain the following mandatory details:

Title of the document;
date of preparation of the document;
the name of the economic entity that prepared the document;
the content of the fact of economic life;
the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
the title of the position of the person (persons) who made (completed) the transaction, operation and responsible (responsible) for the correctness of its execution, or the title of the position of the person (persons) responsible (responsible) for the correctness of registration of the event;
signatures of the persons provided for in clause 6, indicating their surnames and initials or other details necessary to identify these persons.

In the absence of at least one mandatory props the document will not be recognized as primary.

Inventory

Inventory is also one of the elements of internal control. Inventory is a periodic check of the presence of valuables on the balance sheet of the institution, their safety and correctness of storage, obligations and rights to receive funds, as well as warehousing and compliance of accounting data with the actual state. Inventory allows you to control the safety material assets, identify and eliminate possible errors in the accounting and work of financially responsible persons, determine the amount of natural loss and clarify accounting data on the balance of material and other assets.

According to clause 6 of Instruction N 157n, state (municipal) institutions in order to organize accounting, guided by the legislation of the Russian Federation on accounting, regulations bodies regulating accounting, called the Instruction, form an accounting policy based on the characteristics of their structure, industry and other features of the activities of the institution and the powers they perform in accordance with the legislation of the Russian Federation. The accounting policy approves the procedure for conducting an inventory of property and liabilities.

Paragraph 20 of Instruction N 157n establishes that an inventory of property, financial assets and liabilities is carried out by the subject of accounting in the manner prescribed by regulatory legal acts adopted by the Ministry of Finance in accordance with the legislation of the Russian Federation. Similar provisions are contained in Art. 11 of the Accounting Act.

Based on the foregoing, the institution in its accounting policy determines the procedure for conducting an inventory, guided by the Methodological Guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated 13.06.1995 N 49.

In clause 1.5 of the Guidelines, there are cases when an inventory of the cash register is mandatory:

when transferring the organization's property for rent, redemption, sale, as well as in cases where provided by law upon transformation of a state or municipal unitary enterprise;
before compiling the annual financial statements;
when changing financially responsible persons (on the day of acceptance and transfer of cases);
when establishing the facts of theft, abuse, damage to values;
in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;
upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance.

The accounting policy may establish other cases and terms for conducting an inventory of the cash register. In particular, the accounting policy may state that the inventory of the cash register is carried out as part of internal control measures by decision of the person responsible for carrying out control measures.

For example, the chief accountant of the institution is endowed with the functions of exercising internal control. The institution has a canteen. The head of the canteen submits a monthly report on the use of food products to the accounting department. When reviewing the report, it turns out:

the cost of food products and their quantity do not correspond to accounting data;
the sum of "Total" indicated in the report does not correspond to the line-by-line summation of all positions indicated in the report.

Having received such a report, the inspector may doubt the correct organization of the storage, distribution and use of food in the canteen and require an inventory of the cash register.

It should be noted that during the inventory, discrepancies can be identified between accounting data and the actual availability of non-financial assets, settlements, and funds. The reasons for the deviation of actual data from accounting data may be different.

Losses during storage and transportation, as well as changes in mass or quality as a result of exposure environment. For example, with high humidity, the mass of food products such as flour or sugar will increase, and with low humidity, it will decrease, which is quite natural. Such changes in the quantity or quality of inventory items for natural reasons are allowed in the amounts determined by the current legislation - the norms of natural loss.

For each type of food, its own norms of natural loss have been established, which should be followed when writing off shortages. These include, in particular:

the procedure for approving the norms of natural loss during storage and transportation of inventories, approved by Decree of the Government of the Russian Federation of November 12, 2002 N 814;
Norms of natural loss of food products in the field of trade and public catering, approved by Order of the Ministry of Economic Development of Russia dated 07.09.2007 N 304.

Under the natural loss of inventory is understood as a loss (reduction in the mass of goods while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physical and chemical properties of goods.

When storing food, the rate of natural wastage is the allowable amount of irretrievable losses (natural wastage), which is determined during the storage of the goods by comparing its mass with the mass of the goods actually accepted for storage.

Inaccuracies in the receipt and release of inventory items, in particular incorrect weighing or measurement, accidental substitution of one variety for another, etc.
Errors in accounting: typos, arithmetic miscalculations, etc. Most often they are caused by the human factor.
Employee dishonesty whose activities are related to inventory items. As a result of the actions of such workers, body kits, short cuts, theft, etc. are formed. IN this case it is necessary not only to make changes to the accounting data, but also to recover the amount of shortages from the guilty parties.

M.Volchkova

Journal Expert

"Revisions and checks

financial and economic activities

state (municipal)

The need to organize an internal financial control stipulated in Article 19 of the Federal Law of December 6, 2011 No. 402. Control concerns operations related to the activities of the enterprise. The procedure for its implementation is specified in the accounting policy.

Purposes of control

Consider the goals of local financial control:

Control over compliance with the law in the field of local activities for budgeting and financial transactions.
Increasing the quality and accuracy of budget reports.
Increasing the return on investment of federal budget funds.
Improving the quality of preparation of documents related to accounting.
Timely and accurate completion of financial statements.
Ensuring compliance with the orders of the company's management.
Execution of the created business plans.
Ensuring the safety of company property.

Internal control allows you to detect errors in a timely manner and correct them yourself. In the future, this will help the company avoid fines and sanctions.

Tasks and principles

Consider the main tasks of financial control:

Analysis of compliance of operations with documents and reporting.
Analysis of compliance of activities with regulations and job descriptions.
Analysis of compliance of activities with technological processes.
The study of the local control system to identify elements that ensure its effectiveness.

Control is based on these principles:

Legitimacy. Compliance of control measures with the laws of the country.
Independence. Performers of control measures should be independent of the objects that are checked. Only in this case the objectivity of the results is possible.
Objectivity. In the control process, reliable data must be obtained. Therefore, actions should be based on factual information.
Responsibility. All professionals involved in control activities should be held accountable for their activities. This is the only way to ensure its quality.
Consistency. Control must be comprehensive. It analyzes all aspects financial activities companies, existing relationships.

Compliance with all these principles is mandatory.

Subject of verification

During the control activities, these aspects are checked:

Compliance with laws.
Proper completion of documents.
Accuracy of filling in accounting registers.
Preservation of the organization's assets.

Checks for errors in documents. Once discovered, they are promptly corrected.

Features of the organization of internal control

The procedure for conducting internal control in without fail prescribed in the accounting policy of the enterprise. You can fix the order in the documents at the stage of creating a company. An alternative option is the publication of separate acts. The procedure for implementing control can be fixed in a separate order.

Control activities are performed in various ways:

The formation of a structural department or the adoption of an employee for the position of an auditor. Employees who carry out control activities report to the head of the organization.
The organization of the commission, which will work on a regular basis.
By assigning responsibilities for conducting control to representatives of already formed structural divisions.

The choice of a specific path is determined by the expected scale of work, the capabilities of organizations, the presence of structural units, and the availability of specialists.

Levels of internal control

Internal control is exercised at these levels:

worker level. The employee exercises control within the framework of his official powers.
Structural department level. Responsibility for control lies with the employees of the department, the heads of the department.

The procedure for exercising control is regulated by the regulation on the work of the department for control measures. The work of the auditor will also be regulated by this provision. The document must be approved by order leader. On its basis, the work of the structural unit is based.

IMPORTANT! If Internal Control is carried out by different employees and divisions, responsibility is delimited on the basis of local acts, job descriptions.

Features of internal control

In the process of carrying out control activities, the following tools are used:

General scientific methods: analysis, deduction, etc.
Empirical methods: inventory, surveys, measurements.
Specific tools: probability theory and so on.

Financial control can be entrusted to a special commission, third-party companies.

Varieties of internal control

Comprehensive control includes these forms of verification activities:

Preliminary control. It is carried out until the moment of conducting a business transaction. This tool provides the formation of a forecast regarding the outcome of the operation. It allows you to decide whether to take one step or another.
current control. Includes analysis of activities for the implementation of the budget, the formation of financial statements, analysis of the effectiveness of the use of funds. It checks whether the company's expenses are in line with its goals.
Subsequent control. It is carried out according to the results of implemented business operations. The accounting records are checked. The results of the inventory are monitored.

IMPORTANT! Current and preliminary control can be included in the current activities of employees. It makes sense to entrust subsequent control to an employee who specializes specifically in control measures.

ATTENTION! It is desirable to carry out all kinds of control measures. For this, divisions, individual employees, and a special commission are involved in the work. However, this is only possible if the company has the appropriate resources.

Preliminary control

Preliminary control is needed to make a decision on the operation. The heads of the company, deputies, chief accountants, representatives of the legal department are engaged in it. As part of the preliminary control, the following activities are carried out:

Checking the completion of financial and planning papers.
Approval and approval of documentation.
Checking contracts.
Examination of papers on the expenditure of company resources.

Preliminary control includes an analysis of the compliance of agreements with the activity plan, verification of all forms of reporting (budget, statistical and other) until the signing of documents.

current control

Current control includes daily research of spending funds, filling out accounting documentation. Consists of activities such as:

Analysis of expenditure documentation.
Checking the amount of funds that is in the cash register.
Control over the completeness of capitalization of funds that were issued by a banking institution.
Control over the debts of debtors and debts of the company itself.
Compliance check analytical accounting With synthetic accounting.
Establishing the actual existence of the company's property.

Current control is carried out regularly. It is carried out by representatives of accounting departments.

Follow-up control

It is carried out after the completion of a particular operation. It involves checking all related documents. Consider the methods of subsequent control:

Inventory.
Audit of the cash register without prior preparation.
Checking how funds are used.
Analysis of existing documents.

Follow-up control is the final stage of internal verification. It is advisable to entrust it to a special commission. Its composition is indicated in the relevant provision. If required, the composition can be changed. In the future, control is carried out through scheduled and unscheduled inspections.

The procedure for organizing and conducting internal financial control in an institution should be fixed in its accounting policy. The article considers the structure and main sections of the provision on internal control in an organization as an example.

By virtue of Art. 19 federal law dated 06.12.2011 No. 402-FZ “On Accounting” and clause 6 of Instruction No. 157n, institutions of law enforcement agencies are required to organize internal control of the facts of economic life. Internal financial control is aimed at creating a system for complying with the legislation of the Russian Federation in the field of financial activities, internal procedures for the preparation and execution of the budget, improving the quality of preparation and reliability budget reporting and maintaining budget accounting, as well as to improve the effectiveness of the use of funds federal budget. The procedure for exercising such control must be approved when the institution forms its accounting policy. We will talk about what such a provision should contain in the article.

Once again, we note that the procedure for organizing and conducting internal financial control in an institution should be fixed in its accounting policy. In this case, the institution can form its accounting policy by issuing separate regulations.

The procedure for organizing and conducting financial control may be issued by a separate order.

Internal financial control can be exercised in the following ways:

a structural unit is created in the institution (an internal financial control department with subordination to the head of the institution) or the position of an auditor is introduced (also with direct subordination to the head of the institution);
a permanent commission is created in the institution, which will be entrusted with the implementation of this control;
the implementation of internal financial control is assigned to employees of structural divisions of the institution (for example, employees of financial and personnel services). In such a situation, internal control will be carried out as part of preliminary and ongoing control activities.

The choice of control construction option depends on the expected scope of work, the financial and organizational capabilities of the institution (it is not always possible to introduce additional rates), the structural features of the institution, the competence of specialists, etc.

At the same time, internal financial control should include the following types of it.

Type of control	Description
Preliminary control	Such control should be carried out before the performance of business transactions. It allows you to determine how appropriate and legitimate this or that operation will be. Thus, the control measures related to preliminary control are the analysis of the compliance of concluded contracts approved plan financial and economic activities, checking budgetary, financial, statistical, tax and other reports before their approval or signing, etc.
current control	This type control consists in conducting a daily analysis of compliance with budget execution procedures, compiling budget (accounting) reports and maintaining budget (accounting) records, assessing the efficiency and effectiveness of spending money to achieve goals, objectives and target forecast indicators by departments of the institution (branches and representative offices)
Follow-up control	This control is carried out on the basis of the results of business transactions by analyzing and checking accounting documentation and reporting, carrying out inventories and other necessary procedures.

Thus, preliminary and current control will be carried out directly by the employees of the institution as part of their official duties, and subsequent control can be carried out both by the control department (auditor) and the internal control commission.

Ideally, it is necessary to ensure that all types of controls are carried out in the institution:

establish procedures for the approval of certain documentation both with legal services and other interested departments, and with the relevant deputy heads of the institution;
impose on employees of financial and other services the obligation to exercise current control over the financial documentation they draw up;
create a department of financial control in the institution (introduce the position of an auditor) or a commission for the implementation of financial control.

Structural divisions of the institution organize internal financial control at the following levels:

employee level - control functions are performed within the framework of official duties in accordance with the principles of consistency, continuity, efficiency and mass character;
structural unit level - regular operations and internal financial control procedures are carried out by department employees, senior employees, and heads of departments.

The chosen method of exercising control must be fixed in the regulation on the procedure for exercising internal financial control, while the activities of the internal control department (auditor) will also be regulated by the regulation on the internal control department.

For your information

This document approved by the order of the head of the institution and is an important legal act, which determines the order of formation, legal status responsibilities, organization of work of the internal control department (auditor).

The division of powers and responsibilities of the bodies involved in the functioning of the internal control system is determined internal documents institutions, including regulations on the relevant structural divisions, as well as organizational and administrative documents of the institution and job descriptions of employees.

When developing these documents, it is necessary to establish the rights and obligations of the inspectors and employees of the departments who will be affected by the inspections.

I approve

Head of institution

________________ / I. I. Ivanov /

Regulation on internal financial control

1. General Provisions

1.1. This Regulation has been developed in accordance with the legislation of the Russian Federation (Federal Law No. 402-FZ of 06.12.2011 “On Accounting”, Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities (State Bodies) , local self-government bodies, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application") and the charter of the institution. The regulation on internal financial control establishes uniform goals, rules and principles for organizing and conducting internal financial control measures in an institution.

1.2. The objectives of internal financial control are to confirm the reliability of the budgetary accounting and reporting of the institution, compliance current legislation RF, regulating the procedure for the implementation of financial and economic activities. The internal control system is designed to ensure:

accuracy and completeness of accounting documentation;
timely preparation of reliable financial statements;
prevention of errors and distortions;
execution of orders and orders of the head of the institution;
implementation of plans for financial and economic activities (budget estimates) of the institution;
safety of the property of the institution.

1.3. The tasks of internal control are:

establishing the conformity of ongoing financial transactions in terms of financial and economic activities and their reflection in budget accounting and reporting requirements of regulatory legal acts;
establishing compliance of ongoing operations with regulations, powers of employees;
compliance with established technological processes and operations in the implementation of functional activities;
analysis of the institution's internal control system, which makes it possible to identify significant aspects that affect its effectiveness.

1.4. Internal control in an institution should be based on the following principles:

the principle of legality - the steady and exact observance by all subjects of internal control of the norms and rules established by the regulatory legislation of the Russian Federation;
the principle of independence - the subjects of internal control in the performance of their functional duties are independent of the objects of internal control;
the principle of objectivity - internal control is carried out using actual documentary data in the manner prescribed by the legislation of the Russian Federation, by applying methods that ensure the receipt of complete and reliable information;
the principle of responsibility - each subject of internal control for improper performance control functions bears responsibility in accordance with the legislation of the Russian Federation;
the principle of consistency - the implementation of control measures of all aspects of the activity of the object of internal control and its interrelations in the management structure.

1.5. When carrying out internal control measures, the persons conducting it may use:

general scientific methods of control (analysis, synthesis, induction, deduction, reduction, analogy, modeling, abstraction, experiment, etc.);
empirical methodological methods of control (inventory, control measurements of work, control launches of equipment, formal and arithmetic checks, counter checks, the method of reverse counting, the method of comparing homogeneous facts, internal investigation, examinations various kinds, scanning, logical verification, written and oral surveys, etc.);
specific techniques of related economic sciences(receptions economic analysis, economic and mathematical methods, methods of probability theory and mathematical statistics).

1.6. Internal control in an institution can be exercised by:

2. Organization of internal financial control

2.1. Internal financial control in an institution is carried out in the form of preliminary, current and subsequent control.

2.1.1. Preliminary control is carried out before the start of a business transaction. It allows you to determine how appropriate and legitimate this or that operation will be. Preliminary control is carried out by the head of the institution, his deputies, and employees of the legal department. As part of the preliminary control, the following actions are carried out:

control over the preparation of financial and planning documents (calculations of the need for financial resources, plan of financial and economic activity, etc.). These actions are carried out by the head, chief accountant;
their sighting, coordination and settlement of disagreements;
verification and endorsement of draft agreements (contracts) by specialists of the legal service and the chief accountant;
preliminary examination of documents (decisions) related to the expenditure of financial and material resources carried out by a financial and economic consultant, chief accountant, heads of departments, internal control commission.

2.1.2. Current control consists in conducting a daily analysis of compliance with budget execution procedures, compiling budget (accounting) reports and maintaining budget (accounting) records, monitoring the targeted spending of regional (federal or municipal) budget funds by subordinate institutions, assessing the efficiency and effectiveness of spending budget funds to achieve goals, objectives and target forecast indicators by management units, subordinate institutions.

During the current control, the following activities are carried out:

checking consumables monetary documents before their payment (settlement statements, payment orders, invoices, etc.). The fact of control is the permission of documents for payment;
checking the availability of funds in the cash register;
verification of the completeness of the posting of cash received from the bank;
verification of the availability of accountable persons received under the report of funds and (or) supporting documents;
control over the collection of receivables and repayment accounts payable;
reconciliation of analytical accounting with synthetic accounting (turnover sheet);
verification of the actual availability of material resources.

Current control is carried out on an ongoing basis by specialists of the accounting and reporting departments of the institution, the economic department, the deputy head of the institution responsible for the financial and economic unit, and the internal control commission.

2.1.3. Subsequent control is carried out on the basis of the results of business transactions. It is carried out by analyzing and checking accounting documentation and reporting, conducting inventories and other necessary procedures. To conduct follow-up control in the institution, an internal control commission is created, the composition of which is determined in the appendix to this Regulation. The composition of the committee may change.

Follow-up methods are:

sudden audit of the cash register;
verification of the receipt, availability and use of funds in the institution;
documentary checks (audits) of completed operations of the financial and economic activities of the institution.

The system for monitoring the state of budgetary (accounting) accounting includes checking:

compliance with the requirements of the legislation of the Russian Federation regulating the procedure for carrying out financial and economic activities;
accuracy and completeness of the preparation of documents and accounting registers;
prevention possible errors and distortions in accounting and reporting;
execution of orders and instructions of the management;
safety of financial and non-financial assets of the institution.

2.2. Follow-up control is carried out by conducting both scheduled and unscheduled inspections. Scheduled inspections are carried out at intervals established by the inspection plan approved by the head of the institution.

Main objects scheduled inspection are:

compliance with the legislation of the Russian Federation, which regulates the procedure for conducting accounting, and the norms of accounting policy;
correctness and timeliness of reflection of all business transactions in budget accounting;
completeness and correctness documentation operations;
timeliness and completeness of inventory;
reliability of reporting.

During the unscheduled inspection control is carried out on issues in respect of which there is information about possible violations.

2.3. The persons responsible for conducting the inspection analyze the identified violations, determine their causes and develop proposals for taking measures to eliminate them and prevent them in the future.

The results of the preliminary and current control are drawn up in the form of memos addressed to the head of the institution, which may contain a list of measures to eliminate shortcomings and violations, if any, as well as recommendations to avoid possible errors.

2.4. The results of the follow-up control are drawn up in the form of an act, which is signed by all members of the commission and sent with an accompanying memo to the head of the institution. The verification report must include the following information:

verification program (approved by the head of the institution);
the nature and condition of accounting and reporting systems;
types, methods and techniques used in the process of conducting control measures;
analysis of compliance with the legislation of the Russian Federation, which regulates the procedure for the implementation of financial and economic activities;
conclusions about the results of the control;
a description of the measures taken and a list of measures to eliminate the shortcomings and violations identified during the subsequent control, recommendations for avoiding possible errors.

Employees of the institution who have made shortcomings, distortions and violations, in writing, provide the head of the institution with explanations on issues related to the results of the control.

2.5. Based on the results of the audit, the chief accountant of the institution (or a person authorized by the head of the institution) develops an action plan to eliminate the identified shortcomings and violations, indicating the deadlines and responsible persons, which is approved by the head of the institution.

After due date the chief accountant immediately informs the head of the institution about the implementation of measures or their non-fulfillment, indicating the reasons for the non-fulfillment.

3. Subjects of internal control

3.1. The system of subjects of internal control includes:

head of the institution and his deputies;
commission for internal control;
managers and employees of the institution at all levels;
third-party organizations or external auditors involved for the purpose of checking the financial and economic activities of the institution.

3.2. The division of powers and responsibilities of the bodies involved in the functioning of the internal control system is determined by the internal documents of the institution, including the provisions on the relevant structural units, as well as the organizational and administrative documents of the institution and job descriptions of employees.

4. Rights and obligations of subjects of control

4.1. In the course of internal financial control, subjects of control have the right to:

for access to documents, databases and registers directly related to the issues of conducting control measure;
to receive information on issues included in the control program;
to receive written explanations from officials of the institution on issues included in the program of control measures;
for unhindered access (in compliance with the established procedure) to all service premises subject of internal control;
to expand the range of areas (questions) of verification if such an expansion is necessary when performing the main task.

4.2. Subjects of control are obliged to:

have the necessary professional knowledge and skills;
perform the duties stipulated by job descriptions and regulations on structural unit;
comply with the requirements of the legislation of the Russian Federation in the course of its activities;
ensure the safety and return of the original documents received in the object of internal control;
observe the confidentiality of the information received in connection with the performance of official duties;
prepare audit materials in accordance with established requirements.

5. Responsibility

5.1. Subjects of internal control, within their competence and in accordance with their functional duties, are responsible for the development, documentation, implementation, monitoring and development of internal control in the areas of activity entrusted to them.

5.2. Responsibility for the organization and functioning of the internal control system rests with the deputy head of the institution responsible for the financial and economic unit.

5.3. Persons who have made shortcomings, distortions and violations bear disciplinary responsibility in accordance with the requirements Labor Code RF.

6. Assessment of the state of the financial control system

6.1. Evaluation of the effectiveness of the internal control system in an institution is carried out by the subjects of internal control and is considered at special meetings held by the head of the institution.

6.2. Direct assessment of the adequacy, sufficiency and effectiveness of the internal control system, as well as control over compliance with internal control procedures are carried out by the internal control commission.

Within the specified powers, the internal control commission submits to the head of the institution the results of inspections of the effectiveness of existing internal control procedures and (if necessary) proposals developed jointly with the chief accountant for their improvement.

7. Final provisions

7.1. All changes and additions to this Regulation are approved by the head of the institution.

7.2. If, as a result of a change in the current legislation of the Russian Federation, certain articles of this Regulation come into conflict with it, these articles lose their force and the provisions of the current legislation of the Russian Federation take precedence.

Annex 1

Internal Control Commission

Annex 2

to the Regulation on internal financial control

Plan for audits and audits of financial and economic activities

Name of the issue to be checked (object of verification)	Checked period	Deadline	Responsible person
Checking the safety of cash and forms strict accountability
Checking the correctness of calculations with the budget, tax authorities, off-budget funds and counterparties		Monthly on the last business day of the month	Chairman of the Internal Control Commission
Compliance with the established procedure for issuing advances for the report		Quarterly on the last business day of the month	Chairman of the Internal Control Commission
Checking the availability of acts of reconciliation with suppliers and contractors	half year		Chairman of the Internal Control Commission
Asset Inventory		Annually before compiling annual reporting forms	Chairman of the Internal Control Commission

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Added to site:

1. General Provisions

1.1. This regulation on internal control over the financial and economic activities of [name of economic entity] (hereinafter, respectively, the Regulation, the Company) has been developed in accordance with the current legislation of the Russian Federation, the charter and internal documents of the Company.

1.2. This Regulation determines the goals, objectives and procedures for internal control over the financial and economic activities of the Company (hereinafter - internal control).

1.3. For the purposes of these Regulations, internal control means a process aimed at obtaining sufficient confidence that the Company ensures:

The efficiency and effectiveness of its activities, including the achievement of financial and operational indicators, the safety of assets;

Reliability and timeliness of accounting (financial) and other reporting;

Compliance with applicable laws, including when committing the facts of economic life and maintaining accounting records.

1.4. Internal control contributes to the achievement by the Company of the goals of its activities, ensures the prevention or detection of deviations from the established rules and procedures, as well as distortions of accounting data, accounting (financial) and other reporting.

2. Elements of internal control

2.1. The main elements of the Company's internal control are:

Control environment;

Risk assessment;

Internal control procedures;

Information and Communication;

Assessment of internal control.

2.2. The control environment is a set of principles and standards of the Company's activities that determine the general understanding of internal control and requirements for internal control at the level of the Company as a whole. The control environment reflects the culture of the Company's management and creates the proper attitude of the personnel towards the organization and implementation of internal control.

2.3. Risk assessment is the process of identifying and analyzing risks. For the purposes of these Regulations, risk is understood as a combination of the probability and consequences of failure by the Company to achieve its business objectives. When risks are identified, the Company makes appropriate decisions to manage them, including by creating the necessary control environment, organizing internal control procedures, informing personnel and evaluating the results of internal control.

With regard to accounting, including the preparation of accounting (financial) statements, risk assessment is designed to identify risks that may affect the reliability of accounting (financial) statements. In the course of such an assessment, the Company considers the likelihood of misrepresentation of accounting and reporting data based on the following assumptions:

Emergence and existence: the facts of economic life, reflected in accounting, took place in reporting period and relate to the activities of the Company;

Completeness: the facts of economic life that took place in the reporting period and are subject to reference to this period are actually reflected in accounting;

Rights and obligations: property, property rights and obligations of the Company, reflected in the accounting records, actually exist;

Valuation and distribution: assets, liabilities, income and expenses are reflected in the correct value measurement on the relevant accounting accounts and in the relevant accounting registers;

Presentation and disclosure: accounting data is correctly presented and disclosed in the accounting (financial) statements.

2.4. Internal control procedures are actions aimed at minimizing risks affecting the achievement of the Company's goals.

2.4.1. Internal control procedures applied by the Company:

Documenting;

Confirmation of correspondence between objects (documents) or their correspondence established requirements;

Data reconciliation;

Separation of powers and rotation of duties;

Procedures for monitoring the actual presence and condition of objects, including physical security, access restriction, inventory;

Supervision, providing an assessment of the achievement of the set goals or indicators;

Procedures related to computer processing information and information systems, among which, as a rule, there are general computer control procedures and control procedures carried out in relation to individual functional elements of the system (modules, applications).

2.4.2. For the purpose of countering abuses, the most effective internal control procedures are authorization (authorization) of transactions and operations, delimitation of powers and rotation of duties, control of the actual availability and condition of objects.

2.4.3. Depending on the moment of implementation, internal control procedures are divided into preliminary and subsequent ones.

Preliminary internal control procedures are aimed at preventing the occurrence of errors and violations of the established procedure for the Company's activities.

Subsequent internal control procedures are aimed at identifying errors and violations of the established procedure for the Company's activities.

2.4.4. Depending on the degree of automation, internal control procedures are divided into automatic, semi-automatic, manual.

Automatic internal control procedures are performed by the information system without the participation of personnel.

Semi-automated internal control procedures are performed by the information system, but are initiated or completed manually.

Manual internal control procedures are performed by the Company's personnel outside of information systems.

2.5. High-quality and timely information ensures the functioning of internal control and the possibility of achieving its goals. The Company's information systems are the main source of information for decision-making. The quality of the information stored and processed in them can significantly affect the management decisions of the Company, the effectiveness of internal control. Information system The company must ensure the maintenance of accounting records.

Communication is the dissemination of information necessary for making management decisions and exercising internal control.

2.6. The assessment of internal control is carried out in relation to the elements of internal control in order to determine their effectiveness and efficiency, as well as the need to change them. Internal control is assessed at least once a year. The scope of the assessment of internal control is determined by the head or internal auditor (department internal audit) Society.

The volume and nature of methods and methods for assessing internal control are determined by the head of the relevant division or the head of the Company.

One of the types of assessment of internal control is continuous monitoring of internal control, that is, assessment of internal control carried out by the Company on an ongoing basis in the course of its daily activities. Continuous monitoring can be carried out by the Company's management in the form of a regular analysis of the results of the Company's activities, verification of the results of certain business operations, regular assessment and clarification of internal organizational and administrative documentation, and other forms.

3. Documentation of internal controls

3.1. The procedure for organizing and exercising internal control is documented on hard copy and/or in in electronic format. The provisions relating to the organization of internal control are part of the constituent and internal organizational and administrative documents of the Company: orders, instructions, regulations, job and other instructions, regulations, methods, accounting standards of the Company.

3.2. The provisions relating to the control environment of the Company are part of the documents defining:

Strategy, goals and values of the Company, its behavior in the market and methods of its management;

Rules of conduct for the management and other personnel of the Company in the event of various events, procedures for handling complaints (Code corporate governance, code of business ethics);

Organizational structure of the Company, including the place and role of its divisions, levels of decision-making, staffing;

Functions of the Company's subdivisions, powers and responsibilities of their heads (regulations on individual divisions Society);

Rules for making management decisions and carrying out transactions and operations, including the accounting policy of the Company;

Personnel policy that establishes approaches to recruitment, training and development of the Company's personnel, criteria for evaluating performance results, and a remuneration system.

With regard to accounting, including the preparation of accounting (financial) statements, the control environment can be described by the regulation on the accounting service, accounting policy Companies, qualification requirements for accounting personnel and other documents establishing General requirements to the environment in which accounting is organized and maintained, the procedure for interaction between divisions and personnel of the Company and decision-making on accounting issues.

3.3. Documentation of risks is preceded by a description of business processes and procedures of the Company. A reliable description of the Company's business processes contributes to the identification and assessment of all significant risks, regardless of whether they are currently subject to internal control.

The description of the Company's business processes is carried out in the context of its activities, its legal or organizational structure. Descriptions of the Company's business processes are compiled in textual and graphical form, which ensures completeness and clarity of presentation of the Company's activities.

The description of the risk includes:

An indication of a potential adverse internal and (or) external event (fact, circumstance) that gives rise to a risk;

Cause and likelihood of its occurrence;

Possible negative consequences (damage), their quantitative and (or) qualitative assessment.

Based on the results of the risk assessment, the Company determines the most significant risks and makes decisions to minimize them through the organization and implementation of internal control.

In order to systematize adopted by the Society internal control procedures relating to certain identified risks and recorded in the relevant internal organizational and administrative documents, as well as assessing the completeness of internal control coverage of identified risks, a risk matrix and internal control procedures are compiled.

The matrix of risks and internal control procedures contains:

Description of the risk, the consequences of which are minimized by internal control;

The name of the area or process that is at risk;

Name and short description procedures (procedures) of internal control, through the implementation of which (which) minimize the consequences of the risk;

Classification of the internal control procedure, if necessary for structuring information;

The executor of the internal control procedure;

The frequency (periodicity) of the internal control procedure;

Incoming documents on the basis of which the internal control procedure is carried out;

outgoing documents.

3.4. The documentation that formalizes the organization of internal control is regularly updated. The Company at least once a year assesses the need to update the documentation. The basis for updating the documentation may be the results of periodic assessment and continuous monitoring of internal control, organizational changes, changes in the processes and procedures of the Company. The documentation is updated within a reasonable time after the identification of its shortcomings or changes in the Company's activities.

3.5. The Company shall ensure the storage of documentation that forms the organization and implementation of internal control within a reasonable time.

4. Organization of internal control

4.1. The procedure for organizing internal control, including the duties and powers of the divisions and personnel of the Company, is determined depending on the nature and scale of the Company's activities, the features of its management system.

4.2. When organizing internal control, the Company proceeds from the fact that:

Internal control should be carried out at all levels of the Company's management, in all its divisions;

All personnel of the Company should participate in the implementation of internal control in accordance with its powers and functions;

The usefulness of internal control should be comparable with the costs of its organization and implementation.

4.3. Internal control is carried out by:

Management bodies of the Company;

Audit Commission (Auditor) of the Company;

Chief Accountant Society;

Internal Auditor(internal audit service) of the Company;

Other personnel and subdivisions of the Company;

Special officials, a special subdivision of the Company, responsible for compliance with the rules of internal control.

4.4. Board of Directors (Supervisory Board) of the Company:

Sets general principles and requirements for internal control;

Approves the standards, methods of organization and implementation of internal control at the level of the Company as a whole;

Makes decisions to improve the efficiency of internal control.

4.5. Audit Committee of the Board of Directors (Supervisory Board) of the Company:

Monitors the effectiveness of internal control, the independence of the special internal control unit, the process of ensuring compliance with the law and the code of business conduct (ethics) of the Company;

Analyzes the reports of the external and internal auditors on the state of internal control;

Holds regular meetings with the heads of the Company's divisions to review significant risks, internal control issues and related plans;

Analyzes the results and quality of implementation of measures (corrective steps) developed by the heads of the Company's divisions to improve internal control;

Examines cases of abuse and evaluates the adequacy of the measures taken by the heads of departments to prevent such cases.

4.6. CEO(Director) of the Company is responsible for the organization and implementation of internal control of the facts of economic life, accounting and preparation of accounting (financial) statements in general.

4.7. The Chief Accountant of the Company is responsible for the organization and implementation of internal control of accounting and preparation of accounting (financial) statements.

4.8. Internal auditor (internal audit service) of the Company:

Carries out an assessment of internal control;

4.9. Heads of divisions and other personnel of the Company in accordance with their powers and functions:

Conduct a risk assessment;

Compile and update documentation that draws up the organization of internal control;

Carry out internal control in accordance with the established procedure;

Carry out an assessment of internal control.

4.10. Special unit internal control (internal control service) of the Company:

Provides methodological support for the organization and implementation of internal control;

Coordinates the activities of units for the organization and implementation of internal control.

5. Final provisions

5.1. These Regulations come into force from the date of its approval by the Board of Directors of the Company.

5.2. Introduction of amendments and additions to these Regulations or approval of the Regulations in new edition carried out by decision of the Board of Directors of the company.

5.3. If the provisions of this Regulation are in conflict with the requirements of the current legislation of the Russian Federation, the provisions of the legislation of the Russian Federation shall apply.

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In accordance with the requirements of the Federal Law of 06.12.2011 N 402-FZ “On Accounting”, all facts of economic activity must go through the internal control system in the organization. Article 19 of the Law "On Accounting" indicates the need for internal control, but it does not contain strict requirements and rules. Practical recommendations on this topic are contained in the Information of the Ministry of Finance of Russia dated December 26, 2013 N PZ-11 / 2013 “Organization and implementation by an economic entity of internal control of the facts of economic life, accounting and preparation of accounting (financial) statements”.

Internal control of accounting - for whom is it mandatory?

Currently, if an enterprise is subject to mandatory audit, it must exercise not only internal control over the facts of economic activity, but also organize internal control over accounting and the preparation of accounting (financial) statements.

Exception: a situation where the head of the organization has assumed the responsibility for accounting. For example, when organizing internal control, small business entities should proceed from the principle of rationality and, under certain circumstances, the head of such an economic entity can exercise internal control functions independently. A similar approach, according to Information N ПЗ-11/2013, can be applied by some non-profit organizations.

Internal control: in theory

Internal control in the activities of the organization should:

permeate the entire management system, from the development of strategic plans and setting tactical objectives to control over a specific operation for the acquisition, use and preservation of any resource and asset;
contribute to the implementation of management decisions, evaluate their legitimacy and effectiveness, show real situation organization, identify and mitigate risks.

The means of internal control should not only assess the reliability of the facts of economic life, but also prevent illegal events, processes, operations and prevent negative results of the financial and economic activities of an economic entity. Internal control evaluates the reliability of indicators and the timeliness of reporting. It prevents distortion of accounting data and accounting (financial) statements.

Internal control procedures, in accordance with the recommendations of the Russian Ministry of Finance, include:

documentation of all transactions and operations;
checking the compliance of primary accounting documents with established requirements and assessing the reliability of information;
authorization of operations, providing confirmation of the eligibility of their commission;
data reconciliation;
delimitation of powers, definition of the rights and obligations of officials;
control of the actual presence and condition of objects;
analysis of the achievement of the set goals, assessment of the correctness of the implementation of transactions and operations;
procedures related to computer processing of information and information systems.

Thus, the organization must have documents containing an approved list, description, characterization and quantitative assessment of the main methods and procedures of internal control.

Assess and eliminate risks

The most important elements of internal control are the detection of risks, the analysis of the degree of risks, the adoption of managerial decisions aimed at their elimination, reduction and minimization.

Information of the Ministry of Finance N PZ-11/2013 states that risk assessment is designed to identify those that may affect the reliability of accounting and reporting.

Internal controls must ensure that:

the facts of economic life reflected in the accounting took place in the reporting period and relate to current activities organizations;
property, property rights and obligations of the organization, reflected in the accounting records, actually exist;
accounting objects are reflected in the correct cost measurement;
accounting data is correctly and timely disclosed in the financial statements.

Important! Assess the risk of abuse. Abuses can be associated with any area of accounting and the activities of the organization as a whole.

The problem of assessing the risk of abuse is directly related to imprudence and imprudence both when doing business in general and when choosing counterparties in particular.

Internal control: practice

Taking into account the recommendations of the Ministry of Finance of Russia, for the proper organization and implementation of internal control, it is necessary to develop and issue internal organizational and administrative documents of an economic entity (orders, orders, regulations, job descriptions, regulations, methods, standards). The duties and powers of divisions and personnel provided for in these documents are determined depending on the specifics of the activities of an economic entity and the features of its management system. Internal control can be carried out as internal services organizations, as well as with the involvement of external consultants.

Particular attention should be paid to the fact that the effectiveness of internal control can be reduced or limited for various reasons, often beyond the control of the organization. For example, a change in legislation, the emergence of new circumstances outside the sphere of influence of the management of an economic entity. But the abuse of authority by management or other personnel or the occurrence of errors in the decision-making process, in transactions, in accounting - these are already internal reasons and their impact on the organization of control can be reduced.

In conclusion, it is worth noting that each company should create and use an internal control system in its activities. This is an organization management tool that allows you to most effectively implement various business processes. Internal control should not only detect shortcomings and violations in terms of already accomplished facts of economic life, but also prevent their occurrence in the future. And it is important that it be carried out constantly, without gaps during the entire reporting period, in full compliance with the approved regulations.

Internal control should become one of the most important tools in decision-making, achievement of the strategic goals of the organization, the safety of assets, their efficient use, compliance with legislation and internal regulations, as well as the preparation of reliable accounting (financial) statements.