scholarly journals ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 6 (1(82)) ◽  
pp. 65-68
Author(s):  
M. Tuzubekova ◽  
E. Parzu
Keyword(s):  
Control Measures ◽  
Financial Control ◽  
Effective Management ◽  
State Control ◽  
Rational Use ◽  
Audit Commission ◽  
State Audit ◽  
Parallel Control ◽  
The Republic ◽  
And Control

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

scholarly journals Improving the activities of the audit commission in the state audit system in the Republic of Kazakhstan

2021 ◽  
pp. 141-148
Author(s):  
M. A. Zholayeva ◽  
G. D. Amanova ◽  
B. Zh. Akimova ◽  
LI Tchon Ku
Keyword(s):  
The State ◽  
Control Measures ◽  
Financial Control ◽  
Audit System ◽  
Maximum Benefit ◽  
Audit Commission ◽  
State Audit ◽  
The Republic ◽  
Effective Use

This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

Application of the risk-based approach as a way to improve external state financial control over the realization of government programs

2021 ◽  
pp. 36-46
Author(s):  
Natalya Viktorovna Savina ◽  
Angelina Nikolaevna Vyvolokina
Keyword(s):  
Point Of View ◽  
Control Measures ◽  
Financial Control ◽  
Government Programs ◽  
State Audit ◽  
Control Procedures ◽  
State Programs ◽  
And Control ◽  
The Impact ◽  
Transformation Processes

The article examines the impact of the risk-oriented approach on the transformation processes of methodological support of control and expert-analytical measures implemented in relation to individual elements of the implemented state programs, which determines the importance of state programs as an object of state audit and control and the need to improve the effectiveness of control processes. It is proposed to use a risk-based approach when planning control measures by subjects of external state financial control in relation to individual subprograms and the main activities of implemented state programs. The paper reveals the essence of the risk-based approach and suggests the use of a roadmap for its implementation as an important element of the methodological tools. The application of a risk-based approach to the structural components of state programs is considered from the point of view of the concentration of control procedures on particularly significant and high-risk elements.

scholarly journals The effectiveness of a Comprehensive Device Associated Healthcare-Associated Infections Prevention and Control Program: results of a 3-year program in the Republic of Cyprus

2019 ◽  
Author(s):  
Stelios Iordanou ◽  
Nicos Middleton ◽  
Elizabeth Papathanassoglou ◽  
Lakis Palazis ◽  
VASILIOS RAFTOPOULOS
Keyword(s):  
Infection Control ◽  
Prevention And Control ◽  
Control Program ◽  
Control Measures ◽  
Infection Prevention And Control ◽  
Second Phase ◽  
Infection Control Program ◽  
The Republic ◽  
Republic Of Cyprus ◽  
And Control

Abstract Background: Device-associated health care-associated infections (DA-HAIs) are a major threat to patient safety, particularly in the Intensive Care Unit (ICU). The aim of this study was to evaluate the effectiveness of a bundle of infection control measures to reduce DA-HAIs in the ICU of a General Hospital in the Republic of Cyprus, over a three-year period. Methods: We studied 599 ICU patients with length of stay (LOS) for at least 48 hours. Our prospective cohort study was divided into three surveillance phases. VAP, CLABSI, and CAUTI incidence rates, LOS and mortality were calculated before, during and after the infection prevention and control program. Results: There was a statistically significant reduction in the number of DA-HAI events during the surveillance periods, associated with DA-HAIs prevention efforts. In 2015 (prior to program implementation), the baseline DA-HAIs instances were 43: 16 VAP (10.1/1000 Device Days), 21 (15.9/1000DD) CLABSIs and 6 (2.66/1000DD) CAUTIs, (n=198). During the second phase (2016), CLABSIs prevention measures were implemented and the number of infections were 24: 14 VAP (12.21/1000DD), 4 (4.2/1000DD) CLABSIs & 6 (3.22/1000DD) CAUTIs, (n=184). During the third phase (2017), VAP and CAUTI prevention measure were again implemented and the rates were 6: (3 VAP: 12.21/1000DD), 2 (1.95/1000DD) CLABSIs & 1 (0.41/1000DD) CAUTIs, (n=217). There was an overall reduction of 87% in the total number of DA-HAIs instances for the period 01/01/15 to 31/12/17. Conclusions: The significant overall reduction in DA-HAI rates, indicates that a comprehensive infection control program can affect DA-HAI rates.

scholarly journals Ebola in Africa - Discoveries in the past decade

2002 ◽  
Vol 7 (3) ◽  
pp. 33-36 ◽  
Author(s):  
R R Arthur
Keyword(s):  
Laboratory Diagnosis ◽  
Communicable Diseases ◽  
Control Measures ◽  
Clinical Aspects ◽  
Haemorrhagic Fever ◽  
The Past ◽  
Republic Of The Congo ◽  
The Republic ◽  
And Control ◽  
First Time

Within the past decade, Ebola haemorrhagic fever (EHF) has been recognised for the first time in four countries. Our understanding of the epidemiology, clinical aspects, laboratory diagnosis and control measures for EHF has improved considerably as a result of the outbreaks in these countries and the re-emergence that has occurred in another. The coordinated international responses to several of the large EHF outbreaks serve as models for controlling epidemics of other communicable diseases. This report is a chronological overview of the EHF outbreaks in Africa during the past decade, including the recent epidemics in Gabon and the Republic of the Congo, and highlights new discoveries and some of the remaining challenges.

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.

scholarly journals DISTINCTIVE FEATURES OF ORGANIZATION OF STATE AUDIT TYPES

THE BULLETIN ◽  
2021 ◽  
Vol 3 (391) ◽  
pp. 116-121
Author(s):  
L.M. Sembiyeva ◽  
A.O. Zhagyparova ◽  
Zh.U. Tulegenova ◽  
G.А. Orynbekova ◽  
Vasyl Derii
Keyword(s):  
Current Model ◽  
International Standards ◽  
Distinctive Features ◽  
Economic Relations ◽  
Strategic Plans ◽  
State Audit ◽  
The Republic ◽  
And Control ◽  
Financial Issues ◽  
Government Audit

At the current stage of the global development of inter-economic relations in the economy, Kazakhstan urgently needs to improve the mechanisms of influence of states on socio-economic issues. The introduction of state audit that meets international standards and includes an audit of financial statements, compliance and efficiency is also included in the Concept of a new budgetary policy of the Republic of Kazakhstan. The current model of government audit in Kazakhstan began in 2015 with the adoption of the Law of the Republic of Kazakhstan "About State Audit and Financial Control". In the studies carried out, many problematic issues of government audit are considered in depth: ways of introducing modern forms and types of audit and control, such as strategic audit, audit of the effectiveness of the use of budget funds, assessment of strategic plans of government agencies and the activities of the quasipublic sector and their impact on economic development. In general, state audit is seen as a holistic and independent assessment of the effectiveness of audit objects, covering not only financial issues, but also all areas of their activities with the presentation of effective recommendations based on identified deficiencies and proposals for risk management. This article discusses the theoretical foundations, models and types of governmental audit in the Republic of Kazakhstan, as well as the possibility of applying international experience in the development of the Kazakhstani model of governmental audit.

scholarly journals Prevention and control measures of the major cold-region diseases (hypertension) in China

2021 ◽  
Vol 1 (1) ◽  
pp. 3-8
Author(s):  
Zhenwei Pan ◽  
Yong Zhang ◽  
Tengfei Pan ◽  
Haihai Liang ◽  
Baofeng Yang
Keyword(s):  
Risk Factors ◽  
Cardiovascular Events ◽  
Prevention And Control ◽  
Control Measures ◽  
Effective Management ◽  
Cold Region ◽  
Low Latitude ◽  
Prevention And Control Measures ◽  
And Control ◽  
Epidemiological Characteristics

Abstract Hypertension is the most common cardiovascular condition in clinical practice and a major risk factor for stroke and cardiovascular events. There are more than 270 million hypertension patients in China, and the prevalence of hypertension in the high-latitude cold areas is significantly higher than in the low-latitude warm areas. The unique epidemiological characteristics and risk factors of hypertension in the cold regions of China urge for establishment of the prevention and control system for targeted and more effective management of the condition.

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.

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.

Sign in / Sign up

Export Citation Format

Share Document