LEGAL REGULATION OF THE STATE AUDIT

Author(s):  
Dina Viktorovna SHEPELEVA ◽  
Olga Vladimirovna POPOVA
Author(s):  
Olena Vashchuk

The article distinguishes between state and non-state audit, and also defines the features of the last one. The main features of nonstateaudit include: a) the audit reports on financial statements, which is used mainly by customers, reduces their risks of making wrongdecisions when using it; b) the audit not only detects violations in the activities, but also provides assistance in their elimination; c) theauditor works on a contractual basis with the client, and therefore has the appropriate obligations to him and in case of non-performanceor improper performance is primarily a civil liability; d) during the audit it is necessary to pay for the services of auditors, which areincluded in the gross costs and cost of production, and ultimately paid by the buyer of goods and services; e) the auditor prepares areport in which he provides recommendations for the elimination of identified deficiencies and violations.Audit relations have a complex subjective system, which is characterized by its own means of legal regulation. The subject compositionof the audit relationship is not exhaustive, since the users of the information obtained as a result of the audit are an indefinitecircle of participants in market relations, including individuals, the state, foreign and international entities. It is concluded that professionalaudit crimes are socially dangerous guilty acts (action or inaction) that are committed by the auditor and are aimed at the legalrelations arising from the qualified provision of audit services, protected by the Criminal Code, and are in violation of professionalduties. Among the crimes provided for in the Criminal Code, it is expedient to single out professional audit crimes, taking into accountthe specifics of the subject of their commission. At the same time, it is necessary to classify these professional audit crimes accordingto the appropriate criteria, which can serve as a certain algorithm for qualification in case of their commission.


2020 ◽  
pp. 274-283
Author(s):  
О. І. Сорський

The relevance of the article is that the National Anti-Corruption Bureau of Ukraine is the only law enforcement agency with a special status that performs the functions of combating and stopping corruption offenses. But, it is obvious that the forces of this state law enforcement body alone cannot qualitatively fight such a negative social phenomenon as corruption in public authorities. It is worth noting that real success in the fight against corruption can be achieved only through constant and fruitful interaction of this body with other public authorities. Moreover, such cooperation is facilitated by a fairly good construction of state bodies that perform various functions and tasks, including the detection and prevention of corruption, and they can really help the National Bureau of Ukraine in the fight against corruption. The article considers some aspects of the interaction of the National Anti-Corruption Bureau of Ukraine with the State Financial Monitoring Service of Ukraine, the State Audit Office of Ukraine, the National Agency for Prevention of Corruption, law enforcement agencies to detect and combat corruption and crimes, exposing perpetrators of corruption offenses. It was found that the interaction of the National Bureau with the National Agency for Prevention of Corruption has its own specific features and is characterized by the following factors: 1) the method of information exchange (electronic), 2) has a special level of information protection, 3) measures control by the parties to the interaction. A general characteristic of such interaction is that its procedure is clearly defined by laws and regulations of Ukraine and it is carried out in order to perform the tasks and functions assigned to the National Bureau. It is concluded that the interaction is both procedural and managerial in nature. Emphasis is placed on the outdated legal regulation of cooperation between the National Bureau and the State Audit Office of Ukraine and the lack of a legislative procedure for involving the National Bureau as a specialist representative of the State Audit Office of Ukraine.


2020 ◽  
Vol 1 (6) ◽  
pp. 42-46
Author(s):  
S.V. DOROZHINSKY ◽  

The article discusses the features of procurement in the framework of the state defense order by conducting trade procedures. The analysis shows that the regulatory framework for state defense orders includes both general acts for the entire public procurement system and special acts regulating relations specifically in the field of defense orders. The features of legal regulation in this sphere are determined, first of all, by the defense order specifics, but, primarily, this sphere as a whole is subject to the rules of legal regulation common to the sphere of public procurement.


10.12737/5942 ◽  
2014 ◽  
Vol 8 (1) ◽  
pp. 1-6
Author(s):  
Разиньков ◽  
D. Razinkov ◽  
Михайлов ◽  
I. Mikhaylov ◽  
Михайлова ◽  
...  

In article the legislative base, which is the foundation of functioning of the state system of medical-social examination, is considered and analyzed. The questions of legal regulation of the state activity in the sphere of social policy concerning disabled people are discussed. The methods of sociological research and logical analysis of literature and official normatively-legal papers, being the basis of activity of the system of medico-social examination and sphere of giving to the invalids the equal with other citizens possibilities in realization of constitutional rights and freedoms, public welfare and establishment, are applied to the invalids as the measures of government support. In conclusions the emphasis is placed on need of carrying out radical restructurings for system of medico-social examination. It is offered to modify the existing classification of indexes of health and indexes, related to the health taking into account the socio-economic, climatic and other features; to strength the control of execution of government programs in the medico-social sphere; to modify the traditional classification of groups of disability; to change a way of features accounting of disabled people with various functional violations proceeding from a complex assessment of dysfunction of the neuro-physiological and psycho-physiological statuses; to use the innovative technologies of diagnostics, treatment, rehabilitation in correction of the functional violations with taking in mind not only the nosologic group of disease, but by an individual approach.


Author(s):  
Iryna I. Banasevych ◽  
Ruslana M. Heints ◽  
Mariia V. Lohvinova ◽  
Oksana S. Oliinyk

Theoretical and applied research of the features of the legal status of the subjects of civil law remains debatable today. Doctrinal and legislative analysis of this subject points to unresolved issues in this area. In particular, the provision on defining the state as a party to civil law remains controversial. There is no consensus on the definition of individuals and legal entities as subjects of civil law among scholars. Furthermore, the legal regulation of certain types of entities is somewhat unsystematic and chaotic. This is largely due to the insufficient development of theoretical issues related to the subjects of civil law. The above issues determine the relevance of the study of the features of the legal status of subjects of civil law. The purpose of the study is to investigate the features of the legal status of subjects of civil law based on doctrinal and legislative analysis. The study is based on a systematic approach, which lies in studying a complex system of relationships between subjects of civil law. Furthermore, the study is based on the laws and principles of dialectics, which contribute to the study of the legal status of the subjects of civil law. Systemic and structural-functional analysis was used to comprehensively describe the legal status of subjects of civil law. The historical method contributed to the study of the evolution of research on the subjects of civil law. The formal legal method helped identify the special features of the provisions of regulations concerning the subjects of civil law. With the help of the comparative legal method, the study analysed the provisions of the Civil Code of Ukraine in terms of regulation of subjects of civil law and such regulation was compared with other countries. The study defined the concepts and types of subjects of civil law and considered the features of the legal status of individuals, legal entities, as well as the state as a special participant of civil law. Special attention was paid to the historical analysis of the development of approaches to the definition of subjects of law, starting with Roman law


2021 ◽  
pp. 83-88
Author(s):  
Anna Turenko

Economic sovereignty and its elements are analyzed in the article. It is emphasized that a significant step for rethinking approaches to the characteristics of the sovereignty of the state, in particular, the economic became European integration processes. On the example of tax sovereignty as a basic component of economic sovereignty, it is argued that state sovereignty and its realization depends not only on the right of state to independently decide on tax-legal regulation, but also on the nature of those measures selected by the state to carry out regulatory influences.


2021 ◽  
Vol 30 (1) ◽  
pp. 59-83
Author(s):  
Andrey Fursov

Currently, public hearings are one of the most widespread forms of deliberative municipal democracy in Russia. This high level of demand, combined with critique of legal regulations and the practices for bringing this system to reality – justified, in the meantime, by its development (for example, by the Agency for Strategic Initiatives and the Public Chambers of the Russian Federation) of proposals for the correction of corresponding elements of the legal code – make both the study of Russian experiences in this sphere and comparative studies of legal regulations and practical usage of public hearings in Russia and abroad extremely relevant. This article is an attempt to make a contribution to this field of scientific study. If the appearance of public hearings in Russia as an institution of Russian municipal law is connected with the passing of the Federal Law of 6 October 2003 No.131-FZ, “On the general organisational principles of local government in the Russian Federation,” then in the United States, this institution has existed since the beginning of the 20th century, with mass adoption beginning in the 1960s. In this time, the United States has accumulated significant practical experience in the use of public hearings and their legal formulation. Both countries are large federal states, with their own regional specifics and diversity, the presence of three levels of public authority and different principles of federalism, which cause differences in the legal regulation of municipal public hearings. For this reason, this article undertakes a comparative legal analysis of Russian and American experiences of legal regulation and practical use of public hearings, on the example of several major municipalities – the cities of Novosibirsk, Nizhny Novgorod, Voronezh and New York, Los Angeles, and Chicago. A comparison of laws influencing the public hearing processes in these cities is advisable, given the colossal growth in the role of city centers in the industrial and post-industrial eras. Cities in particular are the primary centers for economic growth, the spread of innovations, progressive public policy and the living environment for the majority of both Russian and American citizens. The cities under research are one of the largest municipalities in the two countries by population, and on such a scale, the problem of involving residents in solving local issues is especially acute. In this context, improving traditional institutions of public participation is a timely challenge for the legislator, and the experiences of these cities are worth describing. The unique Russian context for legal regulations of public hearings involves the combination of overarching federal law and specific municipal decrees that regulate the hearing process. There are usually two municipal acts regulating public hearings on general issues of the city district (charter, budget, etc.) and separately on urban planning. In the United States, the primary regulation of public hearings is assigned to the state and municipality level, with a whole series of corresponding laws and statutes; meanwhile, methodological recommendations play a specific role in the organisation of hearings, which are issued by the state department of a given state. It is proposed that regulating the corresponding relationships at the federal subject level will permit a combination of the best practices of legal administration with local nuances, thereby reinforcing the guarantee of the realization of civil rights to self-government. There are other features in the process of organizing and conducting public hearings in the United States, which, as shown in the article, can be perceived by Russian lawmakers as well in order to create an updated construct of public discussions at the local level.


2021 ◽  
Vol 3 (3) ◽  
pp. 163-180
Author(s):  
А.V. Gabov

Introduction: the article deals with the legal phenomenon of an additional conclusion on a dissertation that rarely comes into the focus of attention of domestic researchers, which is regulated in the Regulations on Awarding Academic Degrees and the Regulations on the Council for the Defense of Dissertations for the Degree of Candidate of Science, for the Degree of Doctor of Science. The relevance of the issue is explained by the ongoing processes of transformation of all the main elements of the state system of scientific certification. Purpose: to show the main elements of this institute, the problems of its regulation, including in connection with the changes made to the state system of scientific certification by Federal Law of 23 May 2016 No. 148-FZ “On Amendments to Article 4 of the Federal Law ‘On Science and State Scientific and Technical Policy’” (hereinafter – Law No. 148-FZ), as well as the directions for improving legal regulation of this institute. Methods: system analysis, historical method. Results: the goals of the institute of additional conclusions on the dissertation are revealed; marked defects in the regulation of additional conclusion on the dissertation; given the significant changes in the state system of scientific attestation in connection with the receipt of a number of organizations right of self-awarding degrees, as well as the accumulated practice of application of this institute, the directions of its improvement are formulated. Conclusions: according to the author of the article, the institute of additional conclusion should not be abandoned, it may well be in demand in the future and in the activities of organizations, those who have received the right to independently award academic degrees. The current regulation of the institute of additional conclusion requires complete renovation.


Author(s):  
Viktoriia Davydova ◽  

Delegation of authority itself, as an element of the system of relations in the sphere of local self-government, is one of the most difficult, since the completeness of the competences of local self-government bodies and their resource provision occupy a central place in the scientific discourse on this issue. The legal and organizational support of delegation is also unstable today from the point of view of the completeness of the mechanisms of administrative and legal regulation of this direction of the implementation of the right to self- government by communities. In the context of the administrative reform, the consolidation of administrative-territorial units, the stimulation of the creation of united territorial communities, the question of finding the most optimal model for organizing delegation, as a process of redistribution of powers, acquires particular relevance and importance. The aim of the research is to study the formation of legal regulation of delegation of powers in the system of local self- government in Ukraine. The article defines the content of legal regulation, which is characterized by such elements as form, subject and methods. Review that the forms of legal regulation are normative legal acts adopted according to the procedures by authorized public authorities, the subject of regulation of which is the process of delegation of powers in the local self-government system. The author revealed that the idea of local self-government, provides for the decentralization of power, organizational and financial autonomy of self- government bodies, contradicted the doctrine of the socialist state, as well as the task of the state of the proletarian dictatorship, was centralized by nature. It has been substantiated that the adoption of the Law of Ukraine dated May 21, 1997 No. 280/97-ВР "On local self-government in Ukraine" became a decisive step towards creating a system of local self-government in Ukraine, effective organizational and legal support for the delegation of powers in the local self- government system. By means of retrospective analysis, it was determined that the idea of local self-government, provides for the decentralization of power, organizational and financial autonomy of self-government bodies, contradicted the doctrine of the socialist state, as well as the task of the state of the proletarian dictatorship, was centralized by nature.


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