Ivaskevych K. Internal financial control of expenditures of budgetary institutions in Ukraine.

In the dissertation a new solution of an important scientific and practical task concerning the theoretical substantiation and development of methodological approaches and practical recommendations aimed at improving the mechanism of internal financial control of expenditures of budgetary institutions in the conditions of reforming the system of state financial control in Ukraine has been made. A series of conceptual-theoretical, organizational-methodical provisions and scientific-practical conclusions aimed at realization of the purpose of dissertation work are formulated. The author clarifies the concept-categorical apparatus in the context of the study, proposes a new interpretation of the concept of "internal financial control of expenditures of budgetary institutions". The structural-functional analysis of the system of internal financial control is carried out, the features of the current mechanism of control in Ukraine in the budget sphere are disclosed. The effectiveness of the mechanism of internal financial control of expenditures of budgetary institutions in Ukraine during 2007-2017 has been analyzed, which made it possible to identify the shortcomings of its functioning and to substantiate theoretical and practical recommendations for improving its efficiency. The strategic priorities of development of the mechanism of internal financial control of expenditures of budgetary institutions have been determined, which made it possible to develop the concept of its modernization. Foreign experience in organizing internal control over the use of financial resources of budget institutions and directions of its adaptation to the national environment has been systematized, the methodology of harmonization of internal control and audit has been improved, the conceptual foundations of the development of internal audit as the conditions for improving the quality of control in budget institutions have been substantiated.