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Institutional approaches to internal audit in agricultural organisations [PDF]

E3S Web of Conferences, 2023
Substantiation. The internal audit system is an integral part of business management in agribusiness organisations. It allows to identify deficiencies, improve processes and increase the quality of agricultural products. Objective.
Danchikov E.A., Kovalenko Y. N., Kovalenko S.N.   +2 more
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Assessing the Effective Use of State Property: Accounting and Analytical Support and Analysis Methodology

International Journal of Financial Studies, 2023
The effective use of state property is one of the topical issues of economic policy affecting the interests of all segments of society. The need to comply with the principle of the effective use of budgetary funds is enshrined in Article 34 of the Budget
Elena A. Fedchenko, Andrey V. Nikiforov, Lyubov V. Gusarova, Lyudmila M. Tsareva, Alexey A. Maximov   +4 more
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Risk-Based Assessment of the Performance of Territorial Bodies of the Federal Treasury of the Russian Federation

Risks, 2023
This paper presents the authors’ methodology of a risk-oriented approach to assessing the performance of territorial bodies of the Federal Treasury of the Russian Federation. The proposed methodology consists in the application of adjustment coefficients,
Elena A. Fedchenko, Lyubov V. Gusarova, Inna M. Vankovich, Alexander S. Lozhechko, Anastasia A. Lysenko   +4 more
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The Mechanism of Budget Management as an Element of Risk Control in Regulatory Authorities

Risks, 2022
The activities of economic entities of the public sector in the conditions of uncertainty are associated with many risks, which manifest themselves in negative consequences, i.e., the lower effectiveness of executing assigned powers.
Elena A. Fedchenko, Lyubov V. Gusarova, Margarita L. Vasyunina, Alexander S. Lozhechko, Anastasia A. Lysenko   +4 more
doaj   +1 more source

Analysis of tariff agreements of the constituent entities of the Russian Federation: form and completeness of data presentation

Фармакоэкономика, 2023
Background. Each constituent entity of the Russian Federation (RF) on the basis of the territorial programme of state guarantees of free medical care for citizens forms a tariff agreement (TA) on payment for medical care. Despite the list of requirements
D. V. Fedyaev, F. S. Nikitin, T. N. Artamonova, S. A. Kovaleva, V. V. Omelyanovskiy   +4 more
doaj   +1 more source

Review of methods for planning the scope of medical care and financing of the healthcare system by the subjects of the Russian Federation

Фармакоэкономика, 2021
The article presents a review of current and alternative methods for planning the scope and financing of medical care in the subjects of the Russian Federation.
S. A. Kovaleva, D. V. Fedyaev, N. N. Sisigina   +2 more
doaj   +1 more source

Methodology for an Audit of Institutional Projects in the Energy Sector

Energies, 2023
Auditing activity, in the last decade, is one of the most dynamically changing types of economic activity, on the one hand, due to an increase in the number of state projects implemented by many countries, and on the other hand, due to technological ...
Elena Fedchenko, Lyubov Gusarova, Timur Timkin, Natalie Gryzunova, Michał Bilczak, Svetlana Frumina   +5 more
doaj   +1 more source

Development of a method for the analysis of the lists of medicines and its application for the analysis of the lists of medicines in Russia, England, and Italy

Фармакоэкономика, 2021
Objective: the development and approbation of the method for comparative analysis of the lists of medicines in different countries and systems of healthcare.Material and methods.
V. A. Lemeshko, K. I. Matrenin, V. V. Omelyanovskiy, Yu. V. Vasilyeva, G. R. Khachatryan, L. A. Kolganov   +5 more
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Review of international practice of health care provider network planning

Фармакоэкономика, 2022
Objevtive: to identify and systematize the main approaches to planning health care provider network used in foreign countries.Material and methods. Preliminary search for countries who had an experience of systematical planning of health care provider ...
V. V. Omelyanovskiy, D. V. Lukyantseva, N. N. Sisigina   +2 more
doaj   +1 more source

On the Application of Information Audit for the State Public Audit

Управленческие науки, 2021
The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management ...
Ye. A. Chegrinets
doaj   +1 more source