scholarly journals On Priority Research Problems in the Scope of Public Finance Control in Poland

2021 ◽  
Vol 26 (4) ◽  
pp. 9-18
Author(s):  
Eugeniusz Ruśkowski

Abstract This article presents ten priority research problems in the scope of public finance control in Poland with a synthetic discussion of their aims. Implementation of the proposed research should serve a harmonious development of a part of financial law - called control of public finance. The article is mainly based on the Author’s own views and should encourage further scientific discussion on the mentioned topics.

Author(s):  
Yuliia Slobodianyk ◽  
◽  
Olha Halas ◽  

As a result of the reforms carried out in previous years, a two-tier system of public finance control was created in Ukraine, consisting of an external independent audit and state internal financial control. Recent changes in the current legislation and the announced plan for further transformations in the field of public finance control require analysis of the effectiveness of previous reforms and the appropriateness of changing the development vector of the relevant state institutions. The aim of the article is a retrospective analysis of the effectiveness of the implementation of the internal state audit function in Ukraine, the identification of problems and prospects for its development based on a systematic approach. The analysis of regulatory acts in the field of public finance control proves that the subsystem of state internal financial control is developing much more actively than the subsystem of external control. In the absence of a single concept for the development of these subsystems, a certain inconsistency of their functioning has been observed. The main achievements in the implementation of reforms in the government sector, carried out with the support of various international organizations, have been characterized. It has been determined that despite a long period of development of organizational and methodological support for the functioning of internal audit units in the public sector, as well as intensive training of employees, the State Audit Service of Ukraine continues to record financial irregularities, the list and amount of which remain unchanged from year to year. It has been substantiated that the described situation bears signs of inconsistency of the efforts made with the actual results of the reform in the internal state audit sphere. The main reasons are the following: low salaries of employees of internal audit units that do not meet the necessary professional competencies and experience; widespread violation of the independence principle of internal state auditors, negatively affecting their ability to perform significant tasks; lack of accessible training and advanced training combining theoretical knowledge and practical cases. The practical significance of the study is to determine the prospects for the further development of the internal state audit function, to ensure the effectiveness of which a systematic approach should be applied. Серія Економіка. Випуск 1(13) 221 Keywords: internal state audit, external state audit, public finance control system, reforms, efficiency, Accounts Chamber, Office of Financial Control.


2021 ◽  
Vol 19 (2) ◽  
pp. 245-261
Author(s):  
Jelena Vitomir ◽  
Milan Radović ◽  
Slobodan Popović

This study shows the importance of introducing control over the work of internal auditors in public enterprises. The aim of the study is to indicate possible benefits in the operations of public enterprises following the control conducted over the work of internal audit by public finance bodies. To reach their aim, the authors conducted a research and determined the existence of differences in the efficiency of operations in public utility enterprises with internal audit in place before and after the control conducted by public finance bodies. The obtained results show there is a strong impact of the control performed by the public finance bodies set up to supervise the work of internal auditors in public enterprises on the operating results expressed as total revenues of public enterprises.


1982 ◽  
Vol 27 (12) ◽  
pp. 960-961
Author(s):  
Norman F. Watt
Keyword(s):  

1993 ◽  
Vol 32 (05) ◽  
pp. 365-372 ◽  
Author(s):  
T. Timmeis ◽  
J. H. van Bemmel ◽  
E. M. van Mulligen

AbstractResults are presented of the user evaluation of an integrated medical workstation for support of clinical research. Twenty-seven users were recruited from medical and scientific staff of the University Hospital Dijkzigt, the Faculty of Medicine of the Erasmus University Rotterdam, and from other Dutch medical institutions; and all were given a written, self-contained tutorial. Subsequently, an experiment was done in which six clinical data analysis problems had to be solved and an evaluation form was filled out. The aim of this user evaluation was to obtain insight in the benefits of integration for support of clinical data analysis for clinicians and biomedical researchers. The problems were divided into two sets, with gradually more complex problems. In the first set users were guided in a stepwise fashion to solve the problems. In the second set each stepwise problem had an open counterpart. During the evaluation, the workstation continuously recorded the user’s actions. From these results significant differences became apparent between clinicians and non-clinicians for the correctness (means 54% and 81%, respectively, p = 0.04), completeness (means 64% and 88%, respectively, p = 0.01), and number of problems solved (means 67% and 90%, respectively, p = 0.02). These differences were absent for the stepwise problems. Physicians tend to skip more problems than biomedical researchers. No statistically significant differences were found between users with and without clinical data analysis experience, for correctness (means 74% and 72%, respectively, p = 0.95), and completeness (means 82% and 79%, respectively, p = 0.40). It appeared that various clinical research problems can be solved easily with support of the workstation; the results of this experiment can be used as guidance for the development of the successor of this prototype workstation and serve as a reference for the assessment of next versions.


2001 ◽  
pp. 85-90
Author(s):  
O. V. Kozerod

The development of the Jewish religious movement "Khabad" and its organizations in the first quarter of the twentieth century - one of the important research problems, which is still practically not considered in the domestic Judaica. At the same time, this problem is relevant in connection with the fact that the religious movement "Khabad" during the twentieth century became the most widespread and influential area of Judaism in Ukraine and throughout the world.


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