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Abstract
This thesis analyzes the changes occurring in the accounting of cash operations and the internal audit system of budget organizations as a result of the growth in non-cash payments. The introduction of settlements carried out through the Single Treasury Account, the “Electronic Budget” information system, and bank plastic cards necessitates a revision of the methodological foundations for recording cash flows. In particular, the displacement of traditional cash ledgers, primary cash documents, and inventory procedures by electronic registers and an automated control environment fundamentally alters the nature and focus of internal audit. The study identifies existing problems and proposes amendments to accounting policies, along with a transition to a risk-based approach in internal audit.
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