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 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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Jurnal Akuntansi Indonesia, 2021 This research is the result of an empirical study that shows facts in explaining the properties that occur in the object under study through statistical principles.
Mai Siska +2 more
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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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Studia Prawa Publicznego, 2018 The aim of the study is to analyse two selected supervision institutions: the management control in the public finance sector and the internal control system in banks as examples of regulatory and supervision institutions, having regard to their ...
Magdalena Fedorowicz
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State Financial Control: International Experience [PDF]
Финансовый журнал, 2020 Financial control is a major part of the financial management system. Its increasing importance in the contemporary world is reflected in the Lima Declaration of Guidelines on Auditing Precepts, according to which financial control is an integral ...
Natalia S. Matveeva
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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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