Subordinate Control as an Element of Implementation in the Internal and Engineering Control System of Autonomous Institutions
As a rule, internal financial control and internal financial auditing do not apply to subordinate autonomous institutions since they do not participate in the budget process. This raises the question of interaction between the founder and the subordinate autonomous institutions. The aim of this study was to conduct a comparative analysis of control over the activities of autonomous institutions. The author suggests integrating subordinate control in the existing system of internal financial control instead of allocating a separate form of control over autonomous institutions performed by executive bodies. First, this will avoid the use of a plurality of control. Second, this will contribute to increasing the effectiveness of control over the activities of subordinate institutions. At the same time, modernizing the control powers of the leading executors of budgetary funds can increase the efficiency of internal financial control, internal financial auditing, subordinate and departmental control. This is possible through the introduction of subordinate and departmental control as part of internal financial control.