Basic principles of internal controlling at budgetary institutions

In the past months at the time of the reforms of the new millennium the modernisation and transformation of the public sphere to meet the needs of globalisation and those after our accession to the European Union have been the constant topics in our country. The challenges of globalisation, the harmonisation of law and the process of standardisation require all countries to ensure transparency and comparability so that is why it is important for the public institutions that their internal and external systems should converge and be compatible both at the level of the institutions and sectors. Our paper presents the theoretical basis and principles of the controlling systems of budgetary institutions and it also aims to paint a thorough picture about the legal background of the controlling system as well as its changes. The paper also strives to be informative and give a direction towards the further and deeper study of the topic for those interested by putting the major principles, standards and the most important measures of legislation into a unified framework.