Ковалев Николай Юрьевич

Introduction. The contemporary public sector operates under conditions of increasing complexity in managerial functions, digitalization of the budgeting process, expanded interagency coordination, and heightened demands for efficiency in the use of public funds. Under these circumstances, research focus has shifted from mere compliance with budgetary discipline to the evaluation of internal processes, as losses of public resources occur not only during budget execution but also in off-budget processes. Excessive documentation and approvals, redundant manual data entry, paper-based records, repeated returns of documents for revision, and increased labor inputs may not individually constitute budgetary risks, but they hinder the effective delivery of public functions within a changing institutional environment. Purpose. This study aims to substantiate the development of internal financial audit into a comprehensive internal audit system within public sector organizations and to identify institutional conditions under which such a transformation can be regarded as a factor enhancing operational efficiency in these organizations. Methods. The research employed theoretical, institutional, and comparative-legal analyses, alongside examination of normative, methodological, scientific, and official analytical materials. This approach enabled investigation of the issue at the intersection of auditing practices, budget regulation, internal control, accounting, public auditing, and risk management. Results and Conclusions. The current Russian model of internal financial audit represents a mature budgetary-legal framework; however, its scope is confined to budgetary procedures, budgetary risks, internal financial control, budget accounting, budget reporting, and financial management quality. Operational efficiency emerges across a broader set of internal processes, including drafting of regulatory acts, strategic planning, execution of directives, permitting and supervisory activities, handling of citizen and organizational requests, and supporting functions such as human resource management. Consequently, the influence of internal financial audit on operational efficiency is indirect and partial. A four-stage transformation model is proposed, consisting of a federal pilot, extension to subordinate agencies, expansion to regional and municipal levels, and subsequent coverage of budgetary and autonomous institutions, with concurrent implementation of legal, methodological, organizational, and human resource measures to prevent superficial expansion of the audit scope without enhancing analytical rigor.

Introduction. The current realities of the Russian economy are characterized by increasing demands on the efficiency and effectiveness of budgetary funds formation and expenditure, which necessitates the importance of ensuring accountability for public finance management. Internal financial audit analyzes public finance management separately within each principal administrator of federal budget funds. Assessing the quality of this analysis is the subject of this study. Purpose. Based on a study of the powers to organize and implement internal financial audits by individual participants in the budget process, as well as a comparative analysis of budget legislation regulating them, develop a comprehensive model for assessing the quality of internal financial audits in the main administrators of federal budget funds. Methods. The main methods in the study were system analysis to assess the relationship between the powers to organize and implement internal financial audit in the main administrators of federal budget funds and indicators for assessing the quality of their implementation, as well as structural and functional to determine the concepts characterizing the quality of internal financial audit in the main administrators of federal budget funds. Results and Conclusions. The analyzed current approaches to checking and analyzing the effectiveness of internal financial audit in the main administrators of federal budget funds, carried out by state financial control bodies, do not meet the criteria of complexity and are aimed exclusively at assessing compliance with the requirements of budget legislation. In order to comprehensively assess the quality of internal financial audit in the main administrators of federal budget funds, according to the authors, it is necessary to carry out a quantitative assessment of the execution of relevant powers, including taking into account the opinion of the subject of budgetary procedures based on the results of audit activities. The developed model for assessing the quality of internal financial audit can also be used to assess the implementation of relevant powers by other participants in the budget process.

This work is an experience of a socio-psychological study of career ambitions of young people in the South of Russia. On a representative sample of young people (with disabilities or without disabilities), significant functional dependencies were established between the psychological components of career ambitions. A two-factor model is proposed to assess the nature of the career of young people in the South of Russia.

In this article, the authors present the results of a pilot sociological survey conducted by them on the study of the opinion of bachelors on the level of the introduction of a competence approach in the educational environment and the activities of state civil servants, the survey of undergraduates, the semantic content analysis of educational and professional standards, and job regulations. The obtained results of the research allow the authors to identify the main conditions and propose mechanisms, under which the competence approach can contribute to the successful professionalization of the civil service.