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From the publisher:

The organisational principles of audit and control of a budgetary institution are considered. The content of the concept of "budgetary institution" as the main economic entity in the budgetary sphere is determined. The essence, tasks and principles of control in a budgetary institution are considered. Methods of control and audit work in budgetary institutions and stages of audit of budgetary institutions are highlighted. Particular attention is paid to new forms of control in the activities of the State Treasury of Ukraine. The essence and content of planning of control and audit of budgetary institutions are investigated. The essence of the study of the activities of a budgetary institution, aspects of summarising the results of the audit of a budgetary institution are revealed. The educational material is supplemented with figures and tables, questions for self-examination, tests and practical tasks, which are built taking into account the competence-based approach to the study of the discipline "Control in Budgetary Institutions."

The textbook is supplemented by a cross-cutting individual educational and research task, the solution of which allows you to understand the content of the audit, from its planning to the preparation of the audit report. A glossary is provided, which greatly simplifies the perception of the material, contains a fairly complete list of terms and concepts.

The undoubted value and difference of this textbook from others is its supplementation with an electronic disc, which contains documentation of virtual budgetary institutions in 20 versions, which is necessary for the implementation of the end-to-end individual training and research task, standard answers to it and a complete set of legislative acts on control in budgetary institutions.

In the electronic appendix, the documentation and tasks are presented in the author's edition.

For students, postgraduates and teachers of economic specialities of higher education institutions, specialists in the field of control and audit.