Methodological Support for Internal Control of Autonomous Institutions

The integrated model of the internal control system of an autonomous institution proposed by the authors considers the systematic approach, risk orientation taking into account the factors of the internal and external environment, incorporating the model into the business processes, accommodating the ultimate goal of implementation - the increase in the efficiency of business processes accompanied by cost reduction and profit growth in financial responsibility centers. The scientific and practical studies conducted have revealed the interaction of the institutional environments of an autonomous institution and internal control, in which there is a direct interaction with the internal institutional environment of the autonomous institution both at the microlevel and at the mesolevel, taking into account proper analytical support. This interaction means the priority of the institutional environment of an autonomous institution.