Features of the organization of internal control in state medical organization: analysis of innovations of federal accounting standards for public sector “Accounting policy, estimated values and errors”

The study is devoted to the analysis of Order of the Ministry of Finance of the Russian Federation of 14.02.2025 № 15n “On Amendments to the Federal Accounting Standard for Public Sector Organizations “Accounting Policy, Estimated Values and Errors”, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2017 № 274n”, which enshrines important aspects of internal control of state institutions, including medical organizations. It is noted that the basis for organizing internal control should be a risk-oriented approach, which is being actively implemented in many areas of the public sector, and internal control measures should be determined in the accounting policy of the organization according to the list of risks or registers of budget risks. It is noted that the new requirement, according to which the costs of organizing this type of control should not be higher than the benefits received from it, as well as the mandatory application of a risk-based approach, is aimed at saving financial resources of state organizations and increasing the efficiency of their activities.