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INTERNAL CONTROL OVER FINANCIAL REPORTING [PDF]

open access: yesВестник университета, 2016
It is considered problems of improving the organization’s internal control over financial reporting. It is also analyzed the procedure of the organization’s internal control over financial reporting, there are considered the main aspects of accounting ...
O. Diakonova, M. Davydkina
doaj   +3 more sources

THE EFFICIENCY OF THE STATE INTERNAL FINANCIAL CONTROL [PDF]

open access: yesФинансы: теория и практика, 2017
The structural reform of the state financial control bodies brings forward the issues of assessing the control efficiency. Today, the mechanisms used to evaluate the efficiency of the financial control powers, as well as the notion of efficiency itself ...
E. V. Markina, T. A. Yakushina
doaj   +3 more sources

Modern Understanding of Internal Financial Control: Problems and Perspectives of Investigation [PDF]

open access: yesУправленческие науки, 2016
The analytical review of national and foreign approaches to the internal financial control is presented in this paper. The examination of existing approaches enabled to define the internal financial control as one of the management spheres within the ...
S. R. Dreving, L. Y. Khrustova
doaj   +2 more sources

Algorithm for Internal State Financial Control by the Treasury of Russia: Problems and Solutions [PDF]

open access: yesФинансы: теория и практика, 2020
The paper discusses an integrated research of implementing internal state financial control by the Federal Treasury. The aim of the study is to show the organization and stages (algorithm) of implementing internal state financial control, to identify ...
N. N. Simko
doaj   +2 more sources

THEORETICAL ASPECTS OF INTERNAL FINANCIAL CONTROL

open access: yesСтатистика и экономика, 2016
The article considers the theoretical aspects of internal financial control, summarizes the definition formulated by scientists and experts, analyzed for differences between incompany and intrafarm control.
Dzhamilya F. Ismailova
doaj   +2 more sources

PUBLIC INTERNAL FINANCIAL CONTROL IN THE SECTOR OF PUBLIC ADMINISTRATION [PDF]

open access: yesФинансы: теория и практика, 2017
The increase in efficiency of budget spending is one of the major areas in the budgetary policy of the Russian Federation.To achieve this goal a modern budgetaryprocess model which is focused on «result-oriented budgeting in the medium-term budget ...
A. I. Lukashov
doaj   +2 more sources

INTERNAL CONTROL OVER FINANCIAL REPORTING [PDF]

open access: yesВестник университета, 2019
It is considered problems of improving the organization’s internal control over financial reporting. It is also analyzed the procedure of the organization’s internal control over financial reporting, there are considered the main aspects of accounting ...
O. Diakonova, M. Davydkina
doaj   +1 more source

ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014
Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main european models of the public internal financial control.
P. Andreev
doaj   +2 more sources

EVOLUTION OF PUBLIC INTERNAL FINANCIAL CONTROL IN UKRAINE [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
Process of formation and development of public internal financial control in Ukraine is considered, its main stages are determined. Achievements and issues of public internal financial control are defined, current state of its development and compliance ...
P. Andreyev
doaj   +2 more sources

INNOVATIVE ASPECTS OF DEVELOPMENT OF STATE INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT

open access: yesМодернизация, инновация, развитие, 2016
The article presents the innovative aspects of development of state internal fi nancial control and internal fi nancial audit in terms of the budgeting focused on result.
T. P. Voronchenko
doaj   +1 more source

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