scholarly journals effectiveness of measures aimed at improving the skills of employees of the state financial control

2021 ◽  
Vol 5 (S1) ◽  
pp. 558-569
Author(s):  
Alexander Sergeevich Kazakov ◽  
Natalia Alekseevna Prodanova ◽  
Elena Petrovna Arhipovskaya ◽  
Sofya Sergeevna Protasova ◽  
Sergey Nikolaevich Kosnikov
Keyword(s):  
Professional Competence ◽  
Research Problem ◽  
The State ◽  
Financial Control ◽  
Professional Standard ◽  
Federal Law ◽  
State Audit ◽  
Legislative Framework ◽  
Broad Interpretation

The article discusses the problems and prospects of professional development of civil servants in the field of internal and external state financial control. The relevance of the research problem is due to the active development of legislation in the field of control and supervisory activities, which leads to increased requirements for state auditors. Since Federal Law No. 79-FL of 27.07.2004 "On the State Civil Service" and the Decrees of the President of Russia adopted in addition to it establish a minimum list of requirements for the qualifications of employees. In practice, the control bodies proceed from a fairly broad interpretation of the qualifications and competence of auditors, which negatively affects the quality of their activities. According to the results of the study, the concept of professional competence of the state auditor was formulated, which should be fixed in the industry legislation, and the Federal Professional Standard of Higher Education in the field of state audit was also studied, in accordance with which employee retraining programs should be brought in order. The material of the article is based on the current legislative framework and taking into account the latest trends in the training of employees of state financial control bodies.

scholarly journals STATUS AND PROSPECTS OF DEVELOPMENT OF THE STATE FINANCIAL AUDIT AS AN EFFECTIVE TOOL FOR COMBATING FINANCIAL VIOLATIONS

2019 ◽  
pp. 158-168
Author(s):  
Olena SHEVCHUK ◽  
Nataliya ZDYRKO
Keyword(s):  
The State ◽  
Financial Control ◽  
National State ◽  
State Audit ◽  
Financial Audit ◽  
Legislative Framework ◽  
Effective Instrument ◽  
New Form ◽  
Functioning Mechanism

The article defines the essence and proves the effectiveness of such a relatively new form of financial control, such as the state financial audit, which is the most effective instrument in combating budget violations. The concept of state financial audit and inspection in the current domestic legislative framework is analyzed, features of differentiation of these economic categories are noted. The modern problems of the state financial audit are outlined. The main tendencies of conducted state financial audits for the last three years of the functioning of the State Audit Office of Ukraine are noted. The most widespread financial violations, which resulted in losses of state resources during the reporting period, are presented. The necessity of improving the system of domestic state financial control through the development of the state financial audit, which will increase the efficiency of the functioning mechanism of financial control of the budget sphere by the state controlling bodies, is substantiated. The main directions of improvement of the mechanism of carrying out of the national state financial audit are offered.

scholarly journals THE INFLUENCE OF THE INSTITUTE OFCONTROL ON THE GROSS DOMESTIC PRODUCT OF THE COUNTRY

2019 ◽  
Keyword(s):  
Gross Domestic Product ◽  
The State ◽  
Domestic Product ◽  
Financial Control ◽  
State Audit ◽  
Economic State ◽  
Coefficient Of Elasticity ◽  
The Given ◽  
Positive Effect

The article examines the influence of the activity of the control institute on the state of the gross domestic product of the country through a consistent analysis. Initially, the differentiation of public financial control agents is considered and the feasibility of analyzing the entities of public financial control in comparison with quasi-entities is substantiated. It is determined that two entities, namely the Accounting Chamber of Ukraine and the State Audit Office of Ukraine, are subject to control. Official reports of the State Audit Service, which are public and reflect the results of the activity of this structure over a long period of time, were used for consideration. In order to achieve this goal, it was established that there is a need to identify the presence or absence of correlation between the given indicators by means of correlation analysis. To test the model for usability, a determination factor of R2 was calculated, which shows how much these factors describe the model and what percentage is described by the unaccounted factors. In order to assess the adequacy of the studied model. Fisher's analysis was performed. The significance of the parameters was estimated using the t-test. According to the results of verification of these indicators, it was determined that the model is adequate to experimental data and can be used for further analysis. To evaluate the quality of the model, the coefficient of elasticity Eb was calculated. On the basis of the conducted research the positive effect of the activity of the control agents, in part of the reimbursed expenses, on the economic state of the country due to the growth of the gross domestic product is revealed and the necessity of enhancing the efficiency of their activity is substantiated, that will have a positive effect on the economic situation.

scholarly journals Statutory regulation of financial control of public institutions: Current issues and ways of development

2021 ◽  
Vol 22 (6) ◽  
pp. 653-666
Author(s):  
Sergei V. GOLOVIN
Keyword(s):  
Regulatory Framework ◽  
Public Institutions ◽  
Financial Control ◽  
State Control ◽  
The Public ◽  
Theoretical Approaches ◽  
Legislative Framework ◽  
Development Methods ◽  
Statutory Regulation

Subject. This article examines the regulatory framework of the Russian Federation that regulates financial control over government institutions. Objectives. The article aims to analyze regulations in the area of organization and implementation of external financial control over public institutions. It also aims to identify pressing regulatory issues for external and internal financial controls, and identify possible directions for its development. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article describes and compares the types of external financial control of public institutions and internal financial control in public institutions according to the proposed comparison base. It identifies their differences and general methodological approaches to their implementation. The article compares the provisions of the regulations on the basic elements of the system of State financial control, tax control, control in the field of procurement of goods, works, services and State control (supervision), and it reveals similarities and differences of theoretical approaches to their formation. Conclusions. The article draws conclusions about the need to implement measures to improve the regulatory framework of financial control, which involve the creation of an uniform legislative framework, standardization of control activities at all levels of its implementation. These measures will help ensure the validity of the results and improve the quality of financial control in the public sector of the economy.

scholarly journals GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 120-129
Author(s):  
Zhagyparova A.O. ◽  
◽  
Tulegenova Zh. ◽  
Bekbusinova G.K. ◽  
Solovyova I.A. ◽  
...  
Keyword(s):  
Internal State ◽  
The State ◽  
Financial Control ◽  
Internal Auditors ◽  
Analysis Process ◽  
Public Resources ◽  
State Audit ◽  
The Law ◽  
And Performance ◽  
State Body

The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.

scholarly journals CURRENT STATUS OF STATE FINANCIAL CONTROL OF UKRAINE AND WAYS OF ITS IMPROVEMENT

2020 ◽  
Vol 6 (2) ◽  
pp. 17-24
Author(s):  
Sergey Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Professional Competence ◽  
Information Source ◽  
The State ◽  
Control Measures ◽  
Practical Significance ◽  
Financial Resources ◽  
Current Status ◽  
Financial Control ◽  
State Control ◽  
Systematic Analysis

The urgency of the research is conditioned by the crisis of state financial control in Ukraine, in particular by the artificial lowering of the role of the state financial control for public administration in terms of determining the problems and prospects of the socio-economic development of the country. The study is evaluating the results of control measures conducted by the State Audit Service of Ukraine and the Accounting Chamber of Ukraine, development of recommendations for their improvement and phrasing. The methodological framework of the research is a comparative analysis of the series of dynamics of the established financial violations, systematic analysis of the quantitative and qualitative composition of the revealed violations, cause-and-effect analysis of the dynamics of the revealed financial violations, abstract-logical method, synthesis and generalization to substantiate the basic theoretical provisions, formulation of conclusions. The scientific results. Based on the performance evaluation of state financial control the article proves the failure of contemporary inquiries to support the interests of the state and civil society, defines the main reasons of such inconsistency. It is also determined that the significant improvement of the situation can be achieved through: awareness of the importance of the parliament and government of state control as an exclusive functionality tool of information source for nationwide scale management decisions centers about the actual situation in the national economy; accomplishment of the concept of preventive controls to facilitate optimization controls, saving budget funds for their implementation and state control servicing, establishment of the necessary evidence for further damages compensation to the state and reduction of the number and volume of financial misconducts in the future; centralization of state financial control, which will consolidate efforts to control completeness of formation, legitimacy, appropriateness and distribution efficiency, redistribution and use of financial resources of the state, eliminate duplication of control tools, create a single database of control tools and their results, optimize servicing costs of state financial control bodies. The practical significance of the research is to develop first-priority recommendations for improving the organizational foundations of state financial control and methods of conducting control measures. Significance/originality. The results obtained form an integrated view of the consequences of functioning of the state financial control bodies, the level of legal consciousness, professional competence and responsibility of officials of state authorities, local self-government, and other entities of economic relations for the consequences of managing state financial resources.

Analysis and control of non-financial assets of state and municipal budgetary institutions

2020 ◽  
pp. 38-47
Author(s):  
Sergey Nechaev ◽  
Elena Fedchenko
Keyword(s):  
Comparative Analysis ◽  
Financial Statements ◽  
The State ◽  
Financial Control ◽  
Financial Assets ◽  
Budgetary Institutions ◽  
And Control

The article considers the algorithm developed by the authors for a comparative analysis of state and municipal institutions, which allows, based on a comparison of the calculated indicators of the state of non-financial assets and the efficiency of their use, to highlight the most priority objects for state (municipal) financial control. In order to apply this algorithm, an analysis was also made of various approaches to assessing the quality of managing non-financial assets and a general scoring methodology for assessing institutions on the basis of accounting (financial) statements was formed.

scholarly journals CIVIL COMPETENCES OF THE HEAD OF A SOCIAL INSTITUTION AS AN IMPORTANT PREREQUISITE FOR NATIONAL SECURITY OF THE COUNTRY

2021 ◽  
Author(s):  
Hren L. ◽  
Chebotarev M.
Keyword(s):  
Social Work ◽  
National Security ◽  
Social Services ◽  
Local Governments ◽  
Professional Training ◽  
Professional Competence ◽  
Social Institution ◽  
The State ◽  
Important Prerequisite

Social work is aimed at meeting the vital and social needs of man. An important mission is assigned by the state to the head of a social institution who has a high level of professional competence. Competence is a key concept that characterizes the quality of professional training of the head of a social institution, his readiness for social activities and is one of the important factors in improving the quality of social services in the state. The essential features of the state personnel policy confirm the need for high professional competence in public administration. Competence is a concept that logically comes from attitudes to values and from skills to knowledge. The head of a social institution must have formed civic competencies, which is a prerequisite for national security. Participation in international projects (for example, in the Swiss-Ukrainian project "Development of Civic Competences in Ukraine – DOCCU") aims to use the best international experience in the formation of civic competences, promotes awareness of educators, civil servants, local governments on democratic citizenship and human rights. The structure of civic competence of the head of a social institution, which contains cognitive, value and activity components. Such projects contribute to the creation of conditions for the head of a social institution to acquire skills of civil law activity, self-organization and self-government. Conclusions and prospects for further research. So, based on the above, we came to the following conclusions: - the level of formation of civic competencies of the head of the social institution is an indicator of his readiness to perform his professional duties; - civic competencies of the head of a social institution, based on the national interests of the state, are an important prerequisite for national security; - We see the introduction of the obligatory discipline "Formation of civic competencies of the future head of a social institution" in the educational program "Social work" as a promising direction of further research.

scholarly journals INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME

2021 ◽  
Vol 03 (01) ◽  
pp. 39-54
Author(s):  
Grytsyshen Dymytrii Grytsyshen Dymytrii ◽  
Opanasiuk Andrii Opanasiuk Andrii
Keyword(s):  
The State ◽  
Economic Crime ◽  
Financial Control ◽  
Control Activity ◽  
State Tax ◽  
State Audit ◽  
The Matrix ◽  
Financial Monitoring ◽  
Monitoring Service ◽  
And Control

The essence of institutionalization of the state financial and control activity is defined in the article. The activity of the Accounting Chamber as the highest audit body in Ukraine is studied. The normative legal acts regulating the activity of the State Audit Service of Ukraine are analyzed and generalized. The tasks and functions of the State Tax Service of Ukraine and the State Customs Service of Ukraine as institutional subjects of the state financial and control activity are defined. The institutional principles of the state financial and control activity in the focus of the fight against economic crime in the format of the activity of the State Treasury Service of Ukraine have been worked out. The functional directions and peculiarities of the activity of the State Financial Monitoring Service are analyzed. The matrix of institutionalization of financial control activity as a tool for combating economic crime has been formed. Keywords: economic crime, institutionalization, state financial and control activity, institutional principles.

scholarly journals POTENTIAL OF STATE FINANCIAL CONTROL IN UKRAINE

2019 ◽  
Keyword(s):  
Central Body ◽  
Organizational Structures ◽  
The State ◽  
Annual Reports ◽  
Executive Power ◽  
Financial Control ◽  
Social Significance ◽  
State Budget ◽  
Full Disclosure ◽  
State Audit

This article investigates the conditions for increasing the capacity of public financial control through gradual analysis. The author covers the concept of finance as an economic category. The article also defines the functions of finance and substantiates the establishment of a hierarchy of the function of control over the function of distribution. The essence of control is determined, as well as the nature of public financial control and its social significance. The main characteristics have identified the main subjects of public financial control in Ukraine. Such bodies are: The Accounting Chamber of Ukraine, which on behalf of the Verkhovna Rada of Ukraine controls the receipt of funds to the State Budget of Ukraine and their use, and the State Audit Office of Ukraine, which is the central body of executive power, whose activities are directed and coordinated by the Cabinet of Ministers of Ukraine. According to the current legislation, the powers of state financial control entities have been characterized and grouped. On the basis of the annual reports of 2018, the main subjects of the state financial control carried out a comparative analysis of their organizational structures and staffing. The results of the work of state financial control entities were also analyzed. The magnitude of the budget offenses was estimated by determining the level of correlation between the amount of detected violations and shortcomings in the monetary dimension in the amount covered by the control of funds. Despite the fact that less than fifty percent of the detected financial irregularities are returned to the state budget, it is possible to speak of at least about the break-even activity of the state financial control bodies, since these funds are half the time they cover the expenses for their support from the state budget. The conditions for increasing the capacity of public financial control and the factors that hinder its full disclosure have been identified.

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