Currently, the state pays more and more attention to the activities of corporate structures, which is manifested in the implementation of budget investments through the acquisition of a share in their authorized capital and the expansion of the methods of interaction between budgetary and commercial organizations. In this regard, the attention to the issue of the legality and effectiveness of the activities of such corporate structures is increasing on the part of control bodies, and given the observed trend of expanding the boundaries of control at all levels of government, responsibility for the targeted and effective use of the relevant funds is also increasing. In the article, based on the analysis and assessment of the practice of organizing and implementing internal control in economic entities of the corporate and public sectors, the stages of forming the institution of internal control in corporate structures with state participation are structured using the example of control over the movement of funds. The process provides for 12 stages, the consistent implementation of which contributes to the formation of this institution, including the analysis of internal and external conditions for the functioning of the organization, assessment of the internal control system, the specifics of its development strategy and its role in the economy of regions and the economy of the country as a whole, methods of its organization, its possible forms, functions, goals and objectives, methods and control actions (procedures). Recommendations for the processes of determining the elements of the treasury control mechanism are presented in this article. Based on the results of a comprehensive analysis of the existing practice of internal control in relation to the movement of funds and the specifics of the functioning of corporate structures, including those with state participation, a methodology for organizing and implementing corporate treasury control has been developed.
Dmitry Egorov (Wed,) studied this question.