Results 21 to 30 of about 237,065 (254)
State Financial Control: International Experience [PDF]
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
doaj +1 more source
Public Internal Financial Control. Evidence from Albania [PDF]
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).
openaire +1 more source
Financial management and control: A new management concept in the context of the Serbian public sector [PDF]
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
doaj +1 more source
JAVNA INTERNA FINANSIJSKA KONTROLA U INSTITUCIJAMA BOSNE I HERCEGOVINE [PDF]
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
doaj +1 more source
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).
openaire +1 more source
Effect of Internal Control Systems on Financial Performance of Public Universities in Kenya
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
openaire +3 more sources
Control measures in the accounting of intangible assets of public sector entities
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
doaj +1 more source
ABSTRACT Background Chronic micro‐inflammation in patients with end‐stage renal disease (ESRD) is a significant driver of cardiovascular complications and diminished quality of life. While standard hemodialysis (SHD) effectively manages small‐molecule clearance, its ability to remove medium‐to‐large uremic toxins—the primary catalysts of systemic ...
Hongwei Zuo +5 more
wiley +1 more source
THE IMPLEMENTATION OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR FROM ROMANIA [PDF]
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
doaj
Implementing Public Financial Management and Internal Control (PFM/IC)
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.
openaire +1 more source

