Internal control improvement in state organizations

Abstract

The analysis of the problems of the internal control in the modern state organizations is covered in the article. The author's approach is based on the systems analysis, risk-oriented analysis and business process re-engineering. During the analysis the causes of the control low effectiveness were determined and methods for its improvement were presented. The underestimation of the control expenses caused by the zero tolerance of employee's errors was stated as the main reason. The methodology based on reasonability assessment of the new control procedures implementation for the solution of arising problems was worked out by the author. Meanwhile, the control procedures are considered as phases of the main processes affecting the added value creation. The author's methodology can be useful for managers, lawyers and staff officers as everyday tool to reduce the red tape. It can be used in analysis of the developing regulations, suggested managerial procedures for work improvement and new projects.