Deineko Y. nternal Control under Reforming the System of Public Financial Control in Ukraine

Object of study: the implementation of public financial control in Ukraine and its components - internal control Objective: theoretical justification and development of methodological approaches and practical recommendations to improve internal control of financial resources in public institutions in terms of the reform of public financial control methods research and equipment : The procedure of internal control of financial resources in public institutions using a risk-based approach , which feature is the consideration and forecasting the impact of identified financial and organizational factors on the state financial control, methodical approach to internal control in public institutions, the difference is to take account of the principle of optimality and efficiency of financial resources and the creation of the appropriate department in its structure , scientific and methodical approach to evaluating the effectiveness of the implementation of public internal financial control is based on the parameters of the internal controller ; guidelines to determine the optimal level of financial resources to create and operation of the internal control of budget institutions, the definition of this part of the state financial control as "internal control" , the system of classifications types of internal controls , the difference of which is to allocate new feature "for the entity involved " and the isolation within the proposed features of species internal controls , the degree uprovazhdennya : design implemented in practice of the Kharkiv city children's clinic number 13 , the State financial Inspection in the Kharkiv region , the Education administration Kominternivskyi district of Kharkiv city council, in the educational process of Kharkiv National economic University named after Semyon Kuznets , scope: internal control in terms of the reform of public financial control, the learning process