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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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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THE EFFICIENCY OF THE STATE INTERNAL FINANCIAL CONTROL
Финансы: 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
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Methodological Recommendations in the System of Regulation of Internal State Financial Control [PDF]
Финансовый журналIn this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control.
Tatyana V. Saakyan, Yulia V. Barabanova
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Algorithm for Internal State Financial Control by the Treasury of Russia: Problems and Solutions
Финансы: 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
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INNOVATIVE ASPECTS OF DEVELOPMENT OF STATE INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT
Модернизация, 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
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Theoretical grounds of internal audit in the system of state financial control in Ukraine [PDF]
Problemi Ekonomiki, 2013 The article considers modern directions of reformation of the system of state financial control connected with introduction of the state internal financial control.
Dikan Larysa V., Kalinkin Dmytro V.
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Cogent Business & ManagementState-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion.
R. Ait Novatiani +4 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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The concept of internal financial control in a State-financed institution [PDF]
International Accounting, 2021 Subject. The article discusses the definition of Internal Financial Control in a State-Financed Institution and relevant issues. Objectives. I determine the substance of internal financial control with respect to operations of a State-financed institution. Methods. The study is based on methods of analysis, grouping, comparison, generalization, and the
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