The scientific article is devoted to the development of the organizational and functional model of internal financial control of the system of the Ministry of Internal Affairs of Russia. Internal financial control plays an important role in minimizing the risks associated with financial and economic activities in the framework of ensuring the economic security of the department. The proposed model structures information on the process of organizing and implementing internal financial control in the ministry, highlighting the key elements and describing their interrelations. The model includes organizational and functional blocks, as well as blocks of current and subsequent activities. The cyclical nature of the organization of control activities is emphasized, which reflects the systematicity and interconnectedness of all elements of the model. The results of the study are of a theoretical and applied nature and can be used for further study of specific elements of the model and points of increasing the effectiveness of internal financial control in the system of the Ministry of Internal Affairs of Russia.
internal financial control, organizational model, functional model, subject of inspection, object of inspection, control and auditing units
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