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CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework
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Assessment of Internal Control Practices on Financial Performance of State Corporations in Kenya

International Journal of Finance and Accounting, 2022
Purpose: The purpose of this study was to assess the influence of internal control practices on financial performance of state corporations in Kenya. State corporations have been identified as important drivers in accelerating national growth and2 development as well as2improving delivery of public services.
Robert Mrima, Martin Ronald
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Principles of organization and implementation of internal financial control of State (municipal) institutions

International Accounting, 2023
Subject. This article discusses the issues related to the definition of the principles of internal financial control of State (municipal) institutions as the basic provisions of its implementation and organization. Objectives. The article aims to substantiate the composition and define the principles of organization and implementation of internal ...
Dmitrii A. ENDOVITSKII   +2 more
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Internal financial control in state extrabudgetary funds of the Russian Federation

Экономика и предпринимательство, 2020
В статье представлен анализ осуществления внутреннего финансового контроля в государственных внебюджетных фондах Российской Федерации. Также в работе рассмотрены теоретические основы ВФК, его организация, проблемы и пути его совершенствования и развития.
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"Internal Control Practices and Financial Performance of Bayelsa State Broadcasting Corporation of Nigeria "

International Journal of Research Publication and Reviews, 2022
The study attempts to establish a link between internal control practices and financial performance inBayelsa State Broadcasting Corporation of Nigeria using both primary and secondary data obtained from the organization through questionnaire and monthly reports of the entity.
Odoko Dan, Odogu Laime Isaac
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INNOVATIONS IN THE SYSTEM OF INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL OF THE RUSSIAN FEDERATION

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021
This article highlights the theoretical foundations of internal state financial control implemented in the Russian Federation. In this aspect, innovations in the legal regulation of the activities of control bodies are considered, in particular, fundamental changes in the provisions of the Budget Code of the Russian Federation concerning the ...
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NEW DIRECTIONS FOR THE DEVELOPMENT OF AUTOMATED TOOLS IN THE SYSTEM OF INTERNAL STATE FINANCIAL CONTROL

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023
The article is devoted to the development of methods of internal state financial control based on transactional monitoring of operations of participants in the treasury payment system. In 2021, the transition to treasury servicing of the budgets of the budget system of the Russian Federation and the introduction of a treasury payments system were ...
Maria V. Balanova, Lyubov V. Gusarova
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Impact of Internal Control on Fraudulent Financial Statement Of State Owned Enterprises

International Journal of Management and Business Economics
This study examines the influence of internal control effectiveness on the likelihood of financial statement fraud among 26 State-Owned Enterprises (SOEs) during the 2023–2024 period, using secondary data obtained from annual reports and analyzed through a Common Effect Model regression.
Muhammad Jawad Zaki, Zaldy Adrianto
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INTERNATIONAL LEGAL REGULATION OF STATE FINANCIAL CONTROL: SPECIFICITY OF SOURCES

LENINGRAD LEGAL JOURNAL, 2023
R.A. ROMASHOV   +2 more
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On the assessment of the effectiveness of internal financial control in State-owned (municipal) institutions

International Accounting
Subject. This article discusses the issues of assessing the effectiveness of control activities and systematizing the criteria for assessing the effectiveness for a specific type of control in order to improve and adapt it to changing conditions. Objectives.
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