Results 11 to 20 of about 321,305 (257)

Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi

open access: yesJurnal 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
doaj   +1 more source

INTERNATIONAL STANDARDS OF STATE FINANCIAL CONTROL

open access: yesLegal horizons, 2019
In this work, the authors have examined the concept of “standards” and “standardization” relating to public finance and public financial control. It was recognized that national financial systems activities should be based on generally accepted international standards in order to enhance professionalism and efficiency.
A. M. Kulish, Y. M. Ragulina
openaire   +1 more source

Study on the negative effect of internal-control willingness on enterprise risk-taking

open access: yesFrontiers 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
doaj   +1 more source

EVOLUTION OF PUBLIC INTERNAL FINANCIAL CONTROL IN UKRAINE [PDF]

open access: yesВісник 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
doaj   +1 more source

Prospects for the Internal State Financial Control Development in the Russian Federation

open access: yesInternational Journal of Economics and Business Administration, 2019
Purpose: The presented article is aimed at assessing the modern development of internal state financial control in the Russian Federation. The most important condition for the effective functioning of public finances is the transition to a qualitatively new level required for the dynamic development of the public administration sector, improving the ...
Galazova, S. S.   +2 more
openaire   +3 more sources

Internal Control in State Institutions

open access: yesУчёт. 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
doaj   +1 more source

The State Financial Control in Ukraine: Directions of Improvement of its Organization and Evaluation [PDF]

open access: yesProblemi Ekonomiki, 2016
The aim of the article is to examine the essence of the state financial control, identify directions of its improvement and define effective methods for its evaluation.
Lomeiko Yuliia A.
doaj  

Relevant aspects of financial control and audit of the budgetary sphere of activity of bodies of internal Affairs of Russia

open access: yesПутеводитель предпринимателя, 2020
In the article various approaches to definition of financial control, which recently plays a significant role in ensuring the efficient activity of bodies of internal Affairs of Russia.
A. F. Dyatlova, A. A. Popova
doaj  

Priority aspects of the development of the system of state financial control in Ukraine

open access: yesПублічне управління та регіональний розвиток, 2018
Effective state financial control is the most important condition for the existence of a strong state and an important factor in state-building. Therefore, the creation of a clear system of public financial control, the determination of the place and ...
Volodymyr Yemelyanov, Dmytro Stepaniuk
doaj   +1 more source

INFLUENCE OF SUBJECTIVISM ON THE EFFECTIVENESS OF STATE FINANCIAL CONTROL IN THE AREA OF BUDGET ALLOCATION [PDF]

open access: yesBaltic Journal of Economic Studies, 2017
The purpose of the article is to study the impact of subjects of state financial control, primarily internal, over the budget on all levels of executive power, in order to eliminate subjectivity in their actions and increase the efficiency of public ...
Tetiana Mishchenko
doaj   +1 more source

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