The article is devoted to organizational and methodological issues of internal financial control of economic entities, which can be both state and private enterprises. The main areas of internal control are analyzed: control over the safety of assets, control over the compliance of an economic entity with laws and regulations that are important for its purposes.

In recent decades, the importance of organizational risk management has increased significantly for both commercial organizations and government agencies. However, risk analysis and management in the financial and budgetary sector differs markedly from similar processes in the commercial sector. At the same time, the need to use risk analysis and management mechanisms becomes a prerequisite for the effectiveness of control and accounting bodies both in Russia and abroad. This article is devoted to the analysis of the directions of this process.

The article reveals the issues of recognition, evaluation and reflection of reserves in the accounting and reporting of budget institutions in the context of the transition to federal accounting standards (FSBU) for public sector organizations. The authors of the article disclosed the peculiarities of the formation of reserves by budget institutions associated with the application of the FSB’s public sector organizations to public sector organizations “Reserves” since 01.01.2020. Disclosure of conditional liabilities and conditional assets. The article concludes that changes in the way the recognition, evaluation and reflection of reserves in the accounting and reporting of budget aryto agencies will have an impact on the financial impact of their activities, will require further improvement of regulatory documents, accounting and reporting of public (municipal) agencies, in particular budgetary agencies.

Today, enhanced capabilities of employees with the help of Artificial Intelligence and cloud technologies, contribute to innovation in ensuring the safe operation of auditing in organizations. Today, there are many potential opportunities for IT innovation; Artificial Intelligence technologies can take the quality of audit and analysis to a new level. Using new technologies, the evolution of the audit process can go easier, more efficiently and deeper, this is one of the ways to implement innovation in the profession. It is easier for companies to consolidate and present all the information that auditors need, which makes it much easier to audit.

The article deals with the actual problems of tax expertise as an independent type of expert research. The author’s position on the nature and purpose of tax and forensic tax expertise is revealed not only in commercial but also in budgetary organizations. A comparative analysis of the differences between tax and forensic tax expertise is carried out.

The article describes the main sources of literature on the issues of financial modeling of corporate entities in the field of industry and various modern directions, research and scientific articles that reveal topical issues. The authors first consistently describe a simplified procedure for financial modeling of the activities of industrial enterprises. Further, the general prerequisites and formulas for calculating the flows, the main directions of more detailed parameterization for the application of sensitivity analysis are formalize. Describes an improved asset management algorithm for making decisions in a business portfolio of industrial groups and automation capabilities.

The article discusses the most common violations in the accounting (fiscal) accounting methods, internal financial audit of public (municipal) institutions, the order of evaluation of reliability of internal financial controls, identify deficiencies in the system of internal financial control in the course of the audit, the procedure for informing the management of state (municipal) institutions of the revealed shortcomings in the system of internal financial control, quality assessment of the organization and implementation of internal control of enterprises in the internal financial audit.

The article discusses the effective management of knowledge in the management system of modern organization, because knowledge is the wealth of the people of an organization that is formed, developed and distributed. The main thing in a knowledge-based economy is not so much in creating new knowledge, but in its productive use. Knowledge management in the organization is carried out with the aim of combining the knowledge accumulated within the organization with the knowledge of the customer and using it to solve the tasks. Quick access to the necessary knowledge plays a primary role, since it can significantly improve the quality of daily business processes in the organization.

The article analyzes the new institution of representations about circumstances in Russian law. The author defines the new institution and defines its legal nature. The relevance of the topic lies in the fact that, first, the institution is quite new for Russian practice. Secondly, the legislator did not establish the nature of the representations and did not give a definition in the Civil Code, in connection with which there were many difficulties in qualifying the reps. Comparative legal analysis allows the article to consider in detail the institution of representations under Russian law and determine the legal nature. Representations are a new instrument of contract law that has nothing to do with other institutions. This tool is often used in mergers and acquisitions, in crossborder transactions, and in contracts for the purchase and sale of shares and interests. However, the parties increasingly began to apply the new institution in commercial contracts (contract, supply, commercial concession, license) and in contracts in budgetary institutions.

The article deals with the use of independent assessment of the quality of services provided in social service organizations. Its application is considered as a tool for improving the quality of social services and, accordingly, the efficiency of using budget funds. The article reveals the sequence of conducting an independent assessment of the quality of social services provided and its information support. A mechanism for its implementation and the impact of the results obtained on the organization of internal financial control has been developed. The use of such tools makes it possible to make transparent information about the quality of services provided in social service organizations. The findings lead to an understanding of the prospects and effectiveness of an independent assessment of the quality of services provided in social service organizations.

The paper substantiates the possibility of effective use of false accounting information in the identification and proof of illegal economic actions, highlighted the special methodological significance of the gradation of forgery of documents on the method of Commission with the addition of the previously existing groups of a new type of forgery — combined, including elements of material and intellectual forgery.