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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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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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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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Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi
Jurnal Akuntansi, 2020 This study aims to investigate the effects of financial statements’ quality towards over/under investment, the internal controls’ implementation towards over/under investment, and moreover the internal control as a moderating variable to strengthen the ...
Novita Sherla Hariyanto +2 more
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Study on the negative effect of internal-control willingness on enterprise risk-taking
Frontiers in Psychology, 2022 In the traditional cognition, the factors that affect the level of internal control are usually based on the objective factors such as corporate characteristics, financial status, and governance structure.
Lijun Chen, Yanxi Li, Bin Liu
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EVOLUTION OF PUBLIC INTERNAL FINANCIAL CONTROL IN UKRAINE [PDF]
Вісник 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
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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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Internal Control in State Institutions
Учёт. Анализ. Аудит, 2021 The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control.
F. Yu. Alchinova
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