Actual problems of internal control of statutory activities in non-profit organizations
Abstract
The systematic active development of the third sector raises the question of increasing the level of public trust on the part of stakeholders in the activities of non-profit organizations. A bona fide non-profit organization must ensure a positive business reputation, achievement of statutory goals, and long-term continuous operation. One of the tools to ensure favorable conditions for effective and long-term work is the availability of an internal control system for the organization's activities that monitors the implementation of the financial plan, ensures reliability, validity of management decisions and guarantees the fulfillment of obligations. The article describes the current problems of the functioning of the internal control system in organizations of the non-profit sector and forms proposals for their solution.
About the Author
I. A. Svetkina
Samara State University of Economics
Russian Federation
Russian Federation
Irina A. Svetkina
Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting, Analysis and Economic Security
Samara
References
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Review
For citations:
Svetkina I.A. Actual problems of internal control of statutory activities in non-profit organizations. Vestnik of Samara State University of Economics. 2024;1(1):66-73. (In Russ.)
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