scholarly journals Improving  Internal  Audit  in  the  Public  Sector

2019 ◽  
Vol 6 (2) ◽  
pp. 95-100
Author(s):  
D. R. Giniyatullina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Internal Control ◽  
Financial Management ◽  
Structural Changes ◽  
Internal Audit ◽  
Financial Control ◽  
Practical Implementation ◽  
The Russian Federation

The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance with the international concept of state internal financial control, the division of internal control and internal auditing functions is carried out. In Russia, such a distinction at the legislative level was made in July 2013 by amending the Budget Code of the Russian Federation and delegating the appropriate budgetary authority to the administrators of the federal budget. The government of the Russian Federation has approved a program to improve the efficiency of public finance management for the period until 2018, which indicates the need to improve the quality of financial management in executive bodies and state (municipal) institutions. The practical implementation of this task is associated primarily with improving the quality of internal financial control and auditing.

FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR

2021 ◽  
Vol 1 (1) ◽  
pp. 71-76
Author(s):  
L. V. GUSAROVA ◽  
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Russian Federation ◽  
Financial Management ◽  
The Public ◽  
Foreign Experience ◽  
The Russian Federation

The article substantiates the relevance of implementing the principles of financial management in the public sector. Based on the analysis of foreign experience, the mechanisms for monitoring and evaluating the quality of financial management of public administration bodies and chief administrators of budget funds are revealed. The expediency of introducing a risk-based methodology in the management of budget resources of the Russian Federation is revealed.

Risks and economic security of the life support system of citizens in the field of housing and communal services

2020 ◽  
Vol 19 (3) ◽  
pp. 175-191
Author(s):  
Vladimir M. Yakovlev
Keyword(s):  
Quality Of Life ◽  
Russian Federation ◽  
Support System ◽  
Internal Control ◽  
Life Support ◽  
Economic Security ◽  
Security System ◽  
Life Support System ◽  
The Russian Federation

The article analyzes the problems of the manifestation of risks of shadow and criminal activity in the life support system of citizens of the Russian Federation, the dissemination of which requires the development of effective measures to prevent and eliminate them. The most important issue is the formation of an effective economic security system with an emphasis on the new quality of life support for citizens of the Russian Federation in an adequate combination with the high growth rate of NTP in the Russian economy. The new technological structure emerging from the new achievements of scientific and technological progress involves the harmonization of the pace of scientific and technological development, combined with an adequate improvement in the quality of life support for citizens performing such achievements. Owing to this fact formation of new quality of the housing and communal services (HCS) as bases of life support of citizens becomes a prerequisite of increase in performance and intellectualization of human work. With this in mind, early recognition, prevention and elimination of risks of shadow and criminal activities in the housing and communal services system (housing and communal services) is considered as a significant mechanism to increase the effectiveness of the system of comfortable life support for citizens of the Russian Federation. The existing lag in the development of a high-quality and comfortable system for providing citizens of Russia on the basis of housing and communal services, the subject of which is the provision of quality and comfortable services, influenced by numerous risks of shadow and criminal influence, becomes a condition for intensifying economic development and increasing labor productivity on this basis. The need to develop and use modern scientific and technical achievements, especially in the field of digitalization, is emphasized in order to increase the efficiency of the economic security system of housing and communal services organizations based on innovative control mechanisms - internal control, audit, compliance control, taking into account financial investigations in order to prevent and eliminate the risks of shadow and criminal activities in the housing and communal services system.

scholarly journals Regulation of Safety and Quality of Osteopathic Healthcare

2016 ◽  
pp. 6-13
Author(s):  
G. . Yeremin ◽  
Е. . Тregubova ◽  
Е. . Mokhova
Keyword(s):  
Control System ◽  
Medical Care ◽  
Russian Federation ◽  
Internal Control ◽  
Quality And Safety ◽  
Expert Evaluation ◽  
Internal Control System ◽  
The Russian Federation ◽  
And Control

The article presents an analysis of the regulating system, an experience of the expert evaluation and control of the quality and safety of the medical care in the Russian Federation and in its constituent units. The paper considers aims, targets, ways and criteria of the expert evaluation and control of the quality and safety of the medical care with regard to the osteopathic medical care. Authors also give recommendations concerning the organization of the internal control system of safety and quality of the medical care provided by the osteopaths.

scholarly journals Sustainable Development of the Labor Market in the European North of the Russian Federation

2021 ◽  
Vol 244 ◽  
pp. 11058
Author(s):  
Lyudmila Pushkareva ◽  
Mikhail Pushkarev
Keyword(s):  
Russian Federation ◽  
Structural Changes ◽  
Raw Materials ◽  
Added Value ◽  
Political Factors ◽  
European North ◽  
World Markets ◽  
The Russian Federation ◽  
Mining Complex

The economy of the European North of the Russian Federation is predominantly based on the use of natural resources. The mining complex remains the leading one in its structure. Its specialization focused on the production of raw materials and the export of products with low added value increases the dependence of the socio-economic situation on the conditions in world commodity and raw materials markets. The economies of the regions under consideration have some common features: the economies are export-oriented. Consequently, the economy depends on world prices for relevant products, conditions in world markets, and a number of political factors. The work revealed a change in the amount of labor force in recent years, assessed structural changes in the economy that affect the dynamics of employment and the level of qualifications. The quality of life of the population in the regions of the European North of Russia is also assessed in this paper.

scholarly journals DIGITAL COMPETENCIES OF STATE CIVIL SERVANTS OF THE RUSSIAN FEDERATION: CURRENT STATE AND DIRECTIONS OF DEVELOPMENT

2021 ◽  
Vol 2 (53) ◽  
pp. 187-196
Author(s):  
 I.V. Sushkova ◽  
◽  
 A.S. Garkavtseva ◽  
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Civil Service ◽  
Digital Transformation ◽  
Civil Servants ◽  
Teaching Staff ◽  
The Public ◽  
Digital Competencies ◽  
The Russian Federation

Annotation Subject. Digital competencies of State civil servants of the Russian Federation Topic. The importance of digital competencies of civil servants of the Russian Federation in the system of public administration and the main approaches to their formation and development. Goals. Analysis of the results of the development of digital competencies in the public sector in order to form a unified approach to the methodology of teaching the basics of digitalization in the public sector. Methodology. Methods of statistical, graphical, system analysis, grouping methods, comparative analysis of statistical data, expert evaluation, as well as assessment of the regulatory framework in the field of competencies in the civil service of the Russian Federation were used in the research. Results. Based on the analysis of the results of the development of digital competencies in the public sector, it is possible to draw conclusions about the need for a high-quality study of the composition of digital transformation teams, a responsible approach to the appointment of digital transformation managers, as well as the need to develop a unified methodology for teaching the basics of digital transformation, both the teaching staff and civil servants of the Russian Federation. To solve this problem, it is proposed to form a single categorical and terminological apparatus, to define unified requirements and approaches for the appointment of those responsible for digital transformation in state bodies, as well as to develop methodological recommendations that define the main aspects of the organization of the learning process. In order to improve the quality of teaching the basics of digital transformation in the field, it is advisable to develop a course aimed at training the teaching staff. Scope of application. State authorities of the Russian Federation and the subjects of the Russian Federation. State Civil Service of the Russian Federation. Conclusions. The transition to the information society is characterized by the formation of new relationships between the individual and the government, the improvement of the quality of life, the emergence of conditions for business development, the use of innovative solutions. Today, there is a high demand for information technologies in the public sector, government agencies are focused on customer orientation, and actively implement an innovative approach. The process of mastering the digital competencies of state civil servants of the Russian Federation will allow optimizing the organizational work of state structures. Keywords: State Civil Service of the Russian Federation, competencies, digital competencies, digitalization, digital transformation, competence model.

Performance audit in the public sector: Domestic and foreign experience

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Eli A. Isaev ◽  
Elena A. Fedchenko ◽  
Lyubov V. Gusarova ◽  
Olga A. Polyakova ◽  
Margarita L. Vasyunina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Financial Control ◽  
Budget Process ◽  
Statistical Research ◽  
The Public ◽  
Public Resources ◽  
The Russian Federation ◽  
Performance Audit ◽  
Methodological Aspects

The study is devoted to the problems of organising a state efficiency audit in the Russian Federation, which is a key tool for assessing the utilisation of public resources and the degree of achievement of the country's socio-economic goals. Based on the analysis of foreign practices, the study of problematic aspects of the organisation and implementation of state financial control, such as the audit of the efficiency of the use of public resources, was carried out. The purpose of the study was to investigate the essence and organisational and methodological aspects of conducting such a type of financial control as a performance audit in the public sector of the Russian Federation. In the course of the study, empirical research, comparative and statistical research, synthesis of theoretical and practical material were used. Methods of grouping and classification were used in the processing and systematisation of information. The problem of efficient use of public resources is one of the most pressing issues of the budget process in the Russian Federation. In these conditions, the role of state financial bodies is more important than ever, the purpose of which is to ensure the expediency, legality, and efficiency of the generation, distribution, and use of budget resources.

Problems of organizing a public audit of the budget sphere

2020 ◽  
pp. 30-42
Author(s):  
Bogdan S. Vasyakin ◽  
Elena G. Perepechkina
Keyword(s):  
Russian Federation ◽  
Internal Audit ◽  
Economic Security ◽  
Control Measures ◽  
Financial Control ◽  
Accounting System ◽  
State Audit ◽  
The Russian Federation ◽  
High Level ◽  
Level Of Risk

Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of state audit in addition to the control and accounting bodies, internal audit bodies in the field of budgetary relations. The aim of the study is to look at the problems of state audit and financial control in the Astrakhan region. The objectives of the study are to identify the problems of state audit and financial control in the Astrakhan region, as well as to develop recommendations to eliminate the identified problems and improve the economic security of the region. The results of the study. The analysis of the annual reporting in the Astrakhan region revealed the dynamics of financial irregularities in the financial and budgetary sphere for the period 2015-2018. The largest percentage of the Total Financial Violations of the Department is accounted for by «Other financial irregularities» based on accounting irregularities, such as: distortion of accounting, violation of the order of its conduct; the provision of knowingly unreliable budget reporting or other information; violations of the accounting of budgetary obligations, etc. Thus, studies of data on control activities of the Astrakhan region's RCD showed a high level of risk to the economic security of the region. The reason for which is a weak accounting system, violations in it.

Personnel Policy in the Public Sector of the Russian Federation

2016 ◽  
Vol 5 (3) ◽  
pp. 4-8
Author(s):  
Гарнов ◽  
Andrey Garnov ◽  
Топчий ◽  
V. Topchiy
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Russian Federation ◽  
Great Role ◽  
Personnel Policy ◽  
The Public ◽  
Effective System ◽  
The Russian Federation ◽  
Resource Capacity

In the context of globalization, the efficient use of intellectual and human resource capacity takes one of the key positions, as the quality of the performed functions depends on it. The creation of an effective system of public administration is the foundation of dynamic and all-round development of the state. Personnel policy plays a great role in the process of public administration, since it sets a general course on the formation of the requirements to public servants.

Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities

2021 ◽  
pp. 36-43 ◽  
Author(s):  
S. N. Belova
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
Tax Competition ◽  
Digital Technologies ◽  
Economic Competition ◽  
The Russian Federation ◽  
Business Entities ◽  
Revenue Administration ◽  
Budget Revenue

The article examines the Institute of tax competition in the field of administration of budget revenues of the budget system of the Russian Federation. The issues of the essence, types and main goals of tax competition in the field of administration of tax and non-tax revenues at the regional level are considered. According to the author, the main goal of maintaining tax competition in the field of budget revenue administration is to improve the quality of financial management in the subjects of the Russian Federation, including in the provision of public services using digital technologies. An additional goal of tax competition should be to stimulate economic competition among economic entities and develop competition in General.

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