The unstable economic situation in the country and abroad increases the need to control the effectiveness of current activities in the budgetary sphere, the accuracy of financial reporting and compliance with current legislation, which makes it one of the priorities of any organization. Budgetary institutions, the main source of funding for which are budget funds, face increased risks of their ineffective and improper use. This determines the relevance of issues related to ensuring the effectiveness of both internal and external control of their activities. The following methods were used in the study: analysis, grouping, comparison and generalization. The proposed article reveals the content of the concepts of external and internal within a budgetary institution. Within the framework of this article, a comparative characteristic of internal and external control in budgetary institutions is provided, with an emphasis on identifying their common features and key differences. In addition, the importance of control procedures is noted, which should be designed in such a way as to reduce the level of risk to an acceptable threshold. Only with such a balance is it possible to ensure an optimal level of guarantee in terms of asset safety, reliability of financial information and compliance with legislative and regulatory requirements. In addition, it was concluded that external and internal control, having a number of significant differences, function as complementary elements of the overall control system. Interaction contributes to the increase in the effectiveness of external control and more effective planning taking into account risks. The results of the study will be of interest to practitioners in the field of control of budgetary institutions, both internal and external, as well as to the scientific community engaged in research in the budgetary sphere.
L. A. CHAYKOVSKAYA (Wed,) studied this question.