scholarly journals THE MECHANISM FOR IMPROVING THE INTERNAL STATE CONTROL SYSTEM

2018 ◽  
pp. 32-44
Author(s):  
Татьяна Гварлиани ◽  
Tat'yana Gvarliani ◽  
Светлана ТОМСКИХ ◽  
Svetlana TOMSKIH ◽  
Матвей Оборин ◽  
...  
Keyword(s):  
Control System ◽  
Systematic Approach ◽  
Internal State ◽  
Current System ◽  
Logic Synthesis ◽  
Financial Control ◽  
Government Contracts ◽  
State Control ◽  
Public Sector Organizations ◽  
Conceptual Foundations

The article analyzes the conceptual foundations of the current system of extenal and internal state control, the basic problems of its regulatory and its implementation in public organizations to unify methodological support of the system of internal state financial control. The authors substantiate the necessity for improving mechanisms of the internal financial control system in connection with the introduction of new forms of public services financial provision, including changes to ensure budget organizations amounts of state jobs and government contracts as the main ways of budget allocation. The authors consider basics of the current system of state (municipal) financial control, which includes two subsystems: external and internal financial control. The study is based on a systematic approach, logic synthesis, analysis and hypothesis. The authors determine the ways for improving normative and methodical regulation of the introduction and implementation of internal financial control in public sector organizations.

scholarly journals CONCEPTUAL FOUNDATIONS OF CUSTOMS CONTROL RESEARCH

2020 ◽  
Vol 1 (45) ◽  
pp. 51-62
Author(s):  
Yuri Kostyshyn
Keyword(s):  
Intellectual Property ◽  
Financial Control ◽  
Complex Nature ◽  
State Control ◽  
Target Orientation ◽  
Financial Flows ◽  
Methods And Techniques ◽  
Control Research ◽  
Conceptual Foundations ◽  
Control Functional

Based on the analysis of predecessors’ research, the article identifies four prevailing conceptual approaches to the disclosure of the essence of the category "customs control" (functional, procedural, methodological and financial), which allowed to conclude the complex nature of the latter. The following features of customs control are highlighted: 1) customs control is an integral part of financial control, since its purpose is to assess financial flows caused by the movement of goods and other objects abroad 2) customs control is an integral part of state control, which is due to the presence of authority in its subjects and the procedural and procedural form of implementation of customs control; 3) the preliminary-prohibiting nature of customs control; 4) features of the implementation of forms of customs control (can be carried out exclusively in areas of customs control, outside the relevant customs zones) 5) features of the principles of implementation of customs control, due to its specifics; 6) the specifics of controlled objects (currency values, accompanied and unaccompanied baggage, vehicles, goods or freight, goods containing intellectual property, international mail, etc.) 7) the specificity of methods and techniques of customs control (verification of documents, current customs audit, audits, oral questioning, inspection of customs facilities, etc.) 8) preventive, since the target orientation of customs control is to prevent customs violations regulations and smuggling. The proposed clarified interpretation of this category as a special type of state financial control, carried out in the zones of customs control by authorized entities when moving goods and other items across the country’s border by methods established by law, is aimed at observance of customs legislation by controlled entities.

On the differences in the fundamentals of legal regulation of external and internal state financial control

2021 ◽  
pp. 72-90
Author(s):  
Anton Vyacheslavovich Abrosimov
Keyword(s):  
Public Relations ◽  
Legal Status ◽  
Internal State ◽  
Legal Regulation ◽  
Financial Control ◽  
Complex Nature ◽  
State Control ◽  
Policy Document ◽  
History Of

This article analyzes the differences in the fundamentals of legal regulation of internal and external state financial control, as well as the legal status of branches exercising internal and external state control in the financial and budgetary sphere. The goal of this article consists in the comprehensive analysis of their legal regulation to answer the question on the possibility of unification of the norms of financial control in a single normative legal act, as well as on the need for systematization of the theoretical framework in this sphere within the framework of any policy document. Analysis is conducted on the specific aspects characteristic to legal regulation of external and internal state financial control, as well as on the peculiarities of the history of their development. The article examines the role of international institutions in creation of legal regulation in the indicated sphere of public relations. The scientific novelty consists in consideration of the key features of internal and external state financial control, as well as the corresponding conceptual apparatus for the purpose of systematization of their legal regulation. The conclusion is made on the possibility of systematization of financial control; however, due to the complex nature of financial law and substantial differences in different spheres of financial relations and exercising of different types of financial control, such systematization should take place not within the framework of law, but rather within the framework of policy document. The author believes that namely the creation of the concept for the development of financial control is the preferential way for unification of the  conceptual framework, as well as the main methods of regulation and organization of financial control.

scholarly journals PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF THE INTERNAL STATE AUDIT IN UKRAINE

2020 ◽  
Vol 1(13) ◽  
pp. 212-221
Author(s):  
Yuliia Slobodianyk ◽  
◽  
Olha Halas ◽  
Keyword(s):  
Public Finance ◽  
Systematic Approach ◽  
Internal State ◽  
Internal Audit ◽  
External Control ◽  
Financial Control ◽  
Intensive Training ◽  
Tier System ◽  
State Audit ◽  
Finance Control

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.

scholarly journals Implementation of European Requirements of the State Audit into the National Practice

2021 ◽  
Vol 9 (524) ◽  
pp. 177-182
Author(s):  
L. I. Melnyk ◽  
◽  
A. P. Shot ◽  
Keyword(s):  
Control System ◽  
Current System ◽  
The State ◽  
Modern World ◽  
Financial Control ◽  
Finance Management ◽  
The People ◽  
State Audit ◽  
Control Body ◽  
The Right

The article considers the main tasks of the State financial control body in Ukraine. The shortcomings of the current system of the State financial control are identified and proposals to the State financial control bodies in the system of budget regulation as to improving certain work areas are suggested. The strategy of reforming the public finance management system for 2017–2021 is analyzed and appropriate conclusions are drawn. Areas of improvement are proposed to improve and optimize the work of financial control bodies in Ukraine. After all, the welfare of the people largely depends on the effectiveness of the State financial control, for which reason one of the most important functions of public administration should be directed towards identifying deviations from the adopted standards of legality, expediency and effectiveness of management of both the financial resources and the State property, as well as the timely implementation of the necessary appropriate adjustments and precautions. The modern world requires constant improvement of the financial control system. Ukraine, as a developing country, does not stand aside from this process. Our country is constantly underway to reform the system of the State financial control. Scholars, experts, society leaders are involved, international experience is used. Despite the considerable amount of work already done in the process of reforming the State control system in Ukraine, the formation of a powerful and effective system of the State financial control still remains one of the most important governmental tasks of our time, as evidenced, in particular, by the statistics of the activities of the Western Office of the State Audit Service for 2019–2020, presented in this article. It is important that Ukraine moves in the right direction by improving its system of the State financial control.

Organization of the control system for realization of the National project «Health care» by Roszdravnadzor

2019 ◽  
Vol 2019 (4) ◽  
pp. 5-12 ◽  
Author(s):  
Михаил Мурашко ◽  
Mihail Murashko ◽  
Ирина Серегина ◽  
Irina Seregina
Keyword(s):  
Health Care ◽  
Control System ◽  
Russian Federation ◽  
State Control ◽  
Risk Of Falling ◽  
National Project ◽  
Department Of State ◽  
The Russian Federation ◽  
Control And Monitoring System ◽  
Regional Projects

The article presents main properties of the federal projects of the National project «Health care», as well as the main activities of those projects, in which Roszdravnadzor has a particular interest. The article depicts the control and monitoring system applied by the Department of state control of implementation of state healthcare programs of Rosdravnadzor, which allows to detect in real time the subjects of the Russian Federation that have the highest risk of falling short of the targeted indicator of the regional projects and to take this information into account during the development of the plan for the control and surveillance activities.

Systematic Approach to the Assessment of Production Control Functioning at Hazardous Production Facilities of Oil and Gas Industry

2021 ◽  
pp. 70-75
Author(s):  
R.I. Fatkhutdinov ◽  
◽  
Keyword(s):  
Control System ◽  
Systematic Approach ◽  
Oil And Gas ◽  
Production Control ◽  
Point Of View ◽  
Industrial Safety ◽  
Production Control System ◽  
System Functioning ◽  
Hazardous Production ◽  
Integral Indicator

One of the main causes of accidents at hazardous production facilities of oil and gas production is the inefficient work of production control over compliance with industrial safety requirements. At present there are no criteria for its assessment in the Russian legislation. It is established in the study that that production control in the industrial safety management system performs the role of «control» in accordance with the Shewhart-Deming cycle PDCA, and its main function is to work with nonconformities. In connection with the above, it is proposed to approach production control not only from the point of view of the process, but also from the system approach. To assess the system functioning, the criteria of «effectiveness», «efficiency», «integral indicator» are considered. It is established that from the point of view of proactivity in achieving the goals of production control, the most preferable is the assessment of the integral indicator of the production control system functioning. The considered existing and possible approaches to the assessment of the production control system and the statistical processing of the results of the expert assessment of nineteen parameters confirmed the need for a systematic approach. Based on this, the hypothesis of the production control system functioning is proposed and statistically substantiated, and four main parameters for calculating the integral indicator of the production control system functioning are considered. The built mathematical model based on the fuzzy logic clearly demonstrates the dependence of the integral indicator of the production control system functioning on the considered input parameters. The proposed proactive approach to the assessment of the production control system through nonconformity management is universal and applicable to the «control» function of any control system. It can also be used in the work of Rostechnadzor and be an incentive for enterprises to improve the quality, efficiency, and effectiveness of the production control system.

scholarly journals FINANCIAL CONTROL FOR THE FUNCTIONING OF THE SYSTEM AND MECHANISM OF THE STATE FINANCIAL POLICY

2020 ◽  
pp. 38-41
Author(s):  
Natalia Botvina
Keyword(s):  
Control System ◽  
Internal Control ◽  
Agricultural Sector ◽  
Systems Approach ◽  
Financial Control ◽  
Financial Policy ◽  
Financial Flows ◽  
Financial Decisions ◽  
Control Procedures

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible that it should be distinguished between smaller subsystems. The purpose of the article is to reveal the main problems of financial control over the functioning of the system and the mechanism of financial policy. The article substantiates the functions of financial control, which should contribute to the formation and strengthening of entrepreneurship, further developed the principles of the financial control system, by substantiating the principle of limitation of the application of control procedures. Determining the place of the system of financial control in the implementation of financial policy to ensure sustainable development of the agricultural sector, we concluded that the system of internal control is a subsystem of financial policy.

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