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).
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Financial management and control: A new management concept in the context of the Serbian public sector [PDF]
Megatrend Revija, 2020 Bearing in mind the legislation that sets out the principles of sound financial management, a good understanding of the internal control mechanisms and how they work in practice is necessary.
Maksimović Snežana +2 more
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JAVNA INTERNA FINANSIJSKA KONTROLA U INSTITUCIJAMA BOSNE I HERCEGOVINE [PDF]
Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2013 Countries in transition and future members of the European Union that have signed the Stabilisation and Association Agreement are required to implement reform measures relating to internal control of economic subjects and budget users.
Dalibor Sefer, Goran Petrović
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, 2023 AbstractAll countries will have in place before they introduce PFM/IC some form of internal control arrangements designed to ensure that budgetary and financial control exists. These arrangements can be summarised in the term public financial administration and internal control (PFA/IC).
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Effect of Internal Control Systems on Financial Performance of Public Universities in Kenya
Research Journal of Finance and Accounting, 2021 أبلغت معظم الجامعات العامة في جميع أنحاء العالم عن أداء مالي دون المستوى الأمثل مقارنة بالجامعات الخاصة. يمكن أن يعزى الأداء المالي الضعيف إلى ممارسات الإدارة المالية. تتطلب ممارسات الإدارة المالية السليمة أن يكون لدى المؤسسات أنظمة رقابة داخلية قوية. ومع ذلك، هناك نتائج بحث تجريبي محدودة فيما يتعلق بالعلاقة بين أنظمة الرقابة الداخلية والأداء المالي في
Daniel Mungai +2 more
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Control measures in the accounting of intangible assets of public sector entities
Buhalterinės Apskaitos Teorija ir Praktika, 2014 Effective internal control helps to guarantee performance policy in an organization, achievement of the set aims; it also reveals the prospects of development, helps to indicate and manage risk so that the risk tolerance limit is maintained.
Rasa Kanapickienė
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THE IMPLEMENTATION OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR FROM ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2009 In compliance with the European requirements, Romania started implementing internal audit in the public sector in 1999 through the reform at the level of the Public Internal Financial Control System.
George CALOTĂ, Sorin VÂNĂTORU
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Implementing Public Financial Management and Internal Control (PFM/IC)
, 2023 AbstractIntroducing PFM/IC has a wide range of impacts. It requires an appreciation of the separate roles of the politician for policy development, implementation strategy and operational management oversight and that of the appointed official for policy implementation.
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The Impact of Implementing Governmental Accounting Standards, Internal Control Systems, and Human Resource Competency on the Quality of Financial Reporting in Public Institutions [PDF]
حسابداری دولتیThe quality of financial reporting in public sector organizations plays a critical role in enhancing transparency, reliability, and financial accountability.
afsaneh jalali, Maryam Emamimibody
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Efficiency and Advantages of Preventive Financial Control Versus Internal Control in A Public Entity
Jurnalul de Studii Juridice, 2022 This paper targets to highlight the objectives and advantages offered by the preventive financial control endorsement compared to the efficiency of setting up internal control departments within public entities. The role of preventive financial control is to contribute to the most efficient use of all material and financial resources, which involves ...
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