Public Internal Financial Control. Evidence from Albania [PDF]
European Journal of Economics and Business Studies, 2015 Public Internal Financial Control (PIFC) was developed in the late 90s as means for Eastern Bloc countries working toward full membership in the European Union (EU) to implement the necessary control systems to safeguard public resources. PIFC is an integral part of the National Strategy for Development and Integration (NSDI).
Almida Kafia
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Revisiting the determinants of local government performance [PDF]
Accounting, 2021 This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional ...
Sumual, Frida Magda +3 more
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Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds [PDF]
Финансовый журнал, 2022 The article deals with the organization and implementation of internal financial control and internal financial audit in the public administration sector. This issue is of particular relevance due to regularly taken decisions to restrict (moratorium) the
Andrey I. Lukashov
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Tsaregradskaya Yu.K. Financial control as a factor of effective public procurement management
Правоприменение, 2023 The subject. Financial security of public procurement at the expense of budgetary funds requires the creation and functioning of an appropriate system of public financial control implemented not only by public authorities (legislative, executive ...
V. V. Kikavets, Yu. K. Tsaregradskaya
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THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY [PDF]
, 2023 The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed.
Leriza Desitama Anggraini +3 more
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The effect of auditing quality and internal control on financial resilience in public sector organi-zations: Information quality as the mediating factor [PDF]
International Journal of Data and Network Science, 2023 In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater ...
Pius Lustrilanang +3 more
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Performance Audit: Importance and Prospects within the Public Financial Control System
Финансы: теория и практика, 2020 The article discusses the concept and application of performance audit in public administration integral to the modern public financial control system.
O. I. Lozitskaya, N. L. Voronina
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THEORETICAL APPROACHES TO THE DEFINITION OF THE INTERNAL STATE FINANCIAL CONTROL [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The main approaches to the definition of basic terms in the field of internal public financial control are studied. The paper provides an analysis of internal control categories in the world.
P. Andreev
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Public Libraries and Embezzlement: An Examination of Internal Control and Financial Misconduct [PDF]
The Library Quarterly, 1997 Embezzlement and similar crimes of financial misconduct are a growing area of concern for library managers and trustees. Library budgets have increased dramatically during the past twenty years, but this has not been accompanied by a corresponding increase in financial management techniques.
Herbert Snyder, Julia Hersberger
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Classification and Standardization of Financial Control and Audit in the Russian Federation
Учёт. Анализ. Аудит, 2019 The article is divided into two parts “Classification of Financial Control and Audit in the Russian Federation” and “Standardization of Financial Control and Audit in the Russian Federation”.
Roman Petrovich Bulyga
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