Institutional Environment of Internal Controls in Autonomous Establishments

Abstract

This paper examines the institutional setting of internal controls, the existing problems in the relations between institutions, and suggests possible ways to resolve such problems. The outcomes of the scientific and practical examinations conducted by the authors have revealed the mutual interaction between the institutional environment of an autonomous establishment and that of the establishment’s internal controls, manifesting itself in the direct interaction with the autonomous establishment’s internal institutional environment, both at the micro- and meso-levels, subject to proper analytical support