The public internal financial control covers on a unified system based management, controls and internal auditing, provided by direct and indirect spending centre, with the purpose to manage its operations and ensure achieving of objectives in accordance with the principles of legality, expedience and transparency.

Internal controls cover the system of procedures and methods for management of risks, which might threaten:

• achieving of set business objectives,
• transparency of operations in accordance with laws, regulations and managerial instructions,
• economic, efficient and effective use of resources,
• safeguarding of resources from losses resulting from negligence, misuse, inefficient management, errors and fraud,
• accurate, complete and reliable reporting.

Internal auditing is an independent, objective assurance and consulting activity designed to improve the budget spending centre's activities. Internal auditing helps the budget spending centre accomplish its objectives by bringing a systematic and disciplined approach to improve the effectiveness of risk management, internal controls and governance processes.