CONTROL AND SUPERVISORY ACTIVITIES OF TREASURY AUTHORITIES AS A TOOL OF ECONOMIC SECURITY OF THE STATE

2019 ◽  
pp. 16-19
Author(s):  
O.V. Adova ◽  
◽  
A.M. Vyzhitovich ◽  
Keyword(s):  
Federal Government ◽  
Performance Indicators ◽  
Internal Audit ◽  
Economic Security ◽  
Financial Control ◽  
Budget Process ◽  
The Russian Federation ◽  
Budget Execution ◽  
Government Institution

he article discusses the issues of achieving the required level of quality in the process of using budget funds by state financial control bodies, including the Treasury of the Russian Federation. Attention is paid to the internal audit of the treasury, performance indicators. The functions of control and audit of the federal government institution “Center for supporting the activities of the Treasury of Russia” as an auxiliary body of the Treasury are considered. Based on this, the focus of at ten-tion was associated with the study of the process of control of the treasury in ensuring the economic security of the entire state. The tasks were solved in terms of disclosing the concept of “control and supervision activity”, determining the place and role of control bodies in budgeting, considering the role of the treasury in ensuring control over budget execution and analyzing identified violations in the budget process, identifying areas for improving the control and supervision of the treasury.

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.

CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR

2020 ◽  
Vol 1 (9) ◽  
pp. 119-124
Author(s):  
D. R. GINIYATULLINA ◽  
◽  
◽  
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Regulatory Framework ◽  
International Standards ◽  
Financial Control ◽  
Budget Process ◽  
Federal Law ◽  
Government Sector ◽  
General Government ◽  
Financial Audit

Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the specifics of the functioning of these organizations. Particular attention is paid to the development of the methodological foundations of internal financial control and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199-FZ to the Budget Code of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion of internal financial control as a separate budgetary authority means that this type of control can be omitted, journals and internal control cards are not kept.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

DEVELOPMENT OF CUSTOMS AND LOGISTICS INFRASTRUCTURE FOR ASSURANCE OF PLASTIC WASTE IMPORT SECURITY

2021 ◽  
Vol 1 (181) ◽  
pp. 126-134
Author(s):  
E.E. Tolikova ◽  
◽  
E.I. Kuzmin ◽  
V.V. Koltyshev ◽  
◽  
...  
Keyword(s):  
Spatial Analysis ◽  
Russian Federation ◽  
Economic Activity ◽  
Economic Security ◽  
Plastic Waste ◽  
Waste Processing ◽  
Promising Direction ◽  
The Russian Federation ◽  
Regions Of Russia

The article examines the role of the customs authorities of the Russian Federation in ensuring national and economic security during foreign economic operations. Approaches to ensuring economic security in the area of plastic waste have been systematized. The article focuses on quantitative and spatial analysis of the import of plastic waste into the Russian Federation. Risks of a participant in foreign economic activity have been identified. Countries have been identified as the largest importers of goods from the plastic group to Russia. It was established that the promising direction is the creation of modern customs infrastructure in the regions of Russia, optimization of logistics flows and accounting for the layout of all plastic waste processing facilities in Russia

scholarly journals Legal bases of automation of Federal Treasury activities in the field of state financial control: problems of using information systems

2021 ◽  
pp. 178-190
Author(s):  
A. O. Logvencheva
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
Control Measures ◽  
Automated System ◽  
Financial Control ◽  
Telecommunications Network ◽  
The Russian Federation ◽  
Ministry Of Finance

The strategy of economic security of the Russian Federation for the period up to 2030 defines various directions of ensuring economic security, one of which is to improve the activities of control bodies, including the Federal Treasury, which, in turn, is carried out through the application of various measures, in particular, information, which includes the creation and organization of information systems aimed at automating control activities. The presented research is devoted directly to the analysis of the legal regulation of these information systems. The article discusses the legal foundations of the organization and functioning of information systems specified in the Letter of the Ministry of Finance of the Russian Federation No. 02-10-07/74315, namely the GIS of public Finance management “Electronic Budget”, GIS “Official website of the Russian Federation in the information and telecommunications network “Internet” for posting information on the implementation of state (municipal) financial audit (control) in the field of budgetary legal relations” and GIS “Unified Information System in the field of procurement”. In addition, a study of the legal regulation of systems not mentioned by the Ministry of Finance of the Russian Federation among those contributing to the conduct of state financial control is presented — an automated system for planning control and supervisory activities of the Federal Service for Financial and Budgetary Supervision in executable modules and GIS “Standard cloud solution for automation of control (supervisory) activities”. The impossibility of using the second of these systems when carrying out state financial control measures has been established. In conclusion, the specific directions of the use of the considered information systems in carrying out control measures by the Treasury of Russia are presented. 

scholarly journals Parliamentary Assembly as a factor for development and consolidation of the Union State

2020 ◽  
pp. 76-87
Author(s):  
Marina Khasanova
Keyword(s):  
Legal Information ◽  
Scientific Problem ◽  
History Of ◽  
Current Context ◽  
The Russian Federation ◽  
The Republic ◽  
Key Aspects ◽  
Further Development ◽  
Government Institution

This article is dedicated to examination of the role of Parliamentary Assembly in development of the Union State. The goal is to trace the parliamentary activity in the Union State throughout the entire time of its existence, the objectives that were pursued, their transformation, and change of conditions for their accomplishment. This topic is especially relevant in the current context. A new milestone has passed in the history of Union State: December 2019 marked twenty years since its creation. Agreement on the formation of Parliamentary Assembly of the Community of Belarus-Russia Union State was signed earlier, in 1996. The novelty of this works consists in comprehensive and detailed analysis of different stages in formation of Parliamentary Assembly, which allows describing their role in further consolidation of the Union State. The scientific problem of this article can be articulated as follows: Parliamentary Assembly is not just a legislative institution that formulates the agenda for development of the Union State; it is also a platform for a continuous dialogue between Russia and Belarus. Therefore, examination of this government institution in an urgent scientific problem that allows revealing the key aspects of evolution of the Union State. As the resources for this article, the author explored the legislative acts of the Republic of Belarus and the Russian Federation, legal information from official portals of the Union State and the Parliamentary Assembly. This underline the need for further development of parliamentarism in Russia-Belarus Union State for the purpose of improvement and strengthening of relations between the countries in the current conditions of international transformation. The article is based on most relevant documents pertaining to Russia-Belarus relations for the period from 1991 to the present.

scholarly journals THE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD

2018 ◽  
Author(s):  
Юлия Мезенцева ◽  
Yuliya Mezentseva ◽  
Ксения Вердеш ◽  
Ksenia Verdesh
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
Corporate Fraud ◽  
Audit System ◽  
General Signs

The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.

scholarly journals SELECTION CRITERIA FOR PRIORITY NATIONAL PROJECTS FROM THE PERSPECTIVE OF ECONOMIC SECURITY

2018 ◽  
Vol 2018 (1) ◽  
pp. 148-154
Author(s):  
А. Пивень ◽  
A. Piven
Keyword(s):  
National Security ◽  
Russian Federation ◽  
Selection Criteria ◽  
Selection Process ◽  
Economic Security ◽  
The State ◽  
Regional Level ◽  
Cluster Approach ◽  
The Russian Federation

<p>The current paper features some results of theoretical and methodical justification of selection process for priority national projects that would ensure the economic security of the Russian Federation and its regions. The role of economic security is reflected in the system of national security of the state, the interrelation between the priority national projects and the system of economic security of the Russian Federation in the context of the challenges and threats formulated in domestic standard acts of strategic character. It is shown that the current strategy of sustainable development of regions is formed and implemented through a prism of priority national projects, but optimum ensuring economic security at the regional level is impossible without a scientifically and methodically reasonable regulation from the state. To provide methodically reasonable selection criteria for priority national projects in certain regions from the perspective of economic security, the author proposes to use the cluster approach, which allows one to define development priorities in the region and the direction of its economic security ensuring. Some theoretical and monographic generalizations have made it possible to correct the region clustering potential assessment technique in the context of economic security. Approbation of the developed technique has shown a possibility of its application to assess the level of priority of national projects at the regional level.</p>

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