scholarly journals Structure and Nature of Competition in the Market for Financial Audit Services in Mexico

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
Juan A. Toscano M. ◽  
Maria A. Garcia-Benau
Keyword(s):  
Financial Audit

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

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.

The EntrepreneurrS Role in the Performance Growth of the Financial Audit Activity in Romania

2015 ◽  
Author(s):  
Cristina Raluca Popescu ◽  
Veronica Adriana Popescu ◽  
Popescu Gheorghe
Keyword(s):  
Financial Audit ◽  
Audit Activity

scholarly journals Risks of cyber attacks on financial audit activity

2018 ◽  
Vol 16 (149) ◽  
pp. 140 ◽  
Author(s):  
Cristina Raluca Gh. Popescu ◽  
◽  
Gheorghe N. Popescu ◽  
Keyword(s):  
Cyber Attacks ◽  
Financial Audit ◽  
Audit Activity

scholarly journals Financial audit in the context of the enterprise restructuring

2021 ◽  
Vol 16 (1) ◽  
pp. 35-47
Author(s):  
Monika Szczerbak
Keyword(s):  
Enterprise Restructuring ◽  
Financial Audit

Współcześnie różnorodne przedsięwzięcia innowacyjne i restrukturyzacyjne na trwałe zostały wpisane w funkcjonowanie przedsiębiorstwa. Umożliwiają one drogą zasadniczych, gruntownych zmian – zachowanie w przedsiębiorstwie równowagi wewnętrznej i równowagi z otoczeniem, a w konsekwencji wzrost jego wartości rynkowej i konkurencyjności. Celem opracowania jest pokazanie roli audytu finansowego jako narzędzia in-formacyjno-kontrolnego wspierającego proces restrukturyzacji przedsiębiorstw. Postawiono tezę, że audyt finansowy stanowi ważny element procesu restrukturyzacyjnego wspomagający skuteczną i efektywną odbudowę przedsiębiorstwa. Stwarza szanse zdynamizowania procesów strategicznych przedsiębiorstwom o trudnej kondycji ekonomiczno-finansowej, oraz zdrowym firmom, zarówno tych stojących przed koniecznością sprostania wyzwaniom współczesnej konkurencji jak i tym, które zmiany w otoczeniu inicjują. Przedsiębiorstwa, które nie prowadzą ksiąg rachunkowych, a zatem nie sporządzają sprawozdań finansowych mają ograniczone informacje o kondycji finansowej i majątkowej. Praktyka pokazuje, że sprawozdania finansowe nadal pozo-stają głównym źródłem informacji finansowych, natomiast ich wiarygodność, przejrzystość i jakość ujawnień są kluczowe dla pozyskania zaufania uczestników rynku oraz wzbogacają wiedzę i doświadczenie kadry zarządzającej przedsiębiorstwem.

scholarly journals KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2017 ◽  
Vol 7 (2) ◽  
pp. 155
Author(s):  
Heni Tri Susilowati ◽  
A Heru Nuswanto ◽  
Sukimin
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Competent Authority ◽  
Secondary Data ◽  
Primary Data ◽  
Audit Report ◽  
Purposive Sampling ◽  
Report Result ◽  
Central Java ◽  
Financial Audit

<p>Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014</p><p align="center">Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan  audit  keuangan  pemerintah  provinsi  oleh  Badan  Pemeriksa  Keuangan  (BPK),</p><p align="center">mewajibkan  bagi  pemerintah  daerah  agar  melakukan  kegiatannya  berdasarkan  tugas  dan tanggung  jawab  dari  pejabat  yang  berwenang.  Dalam  penelitian  ini  akan  melihat  tentang</p><p align="center">kewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendala</p><p align="center">DPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuan</p><p align="center">sampelnya  adalah  <em>purposive  sampling</em>.  Data  yang  dipergunakan  adalah  data  primer  yang</p><p align="center">diperoleh  melalui wawancara didukung dengan  data sekunder,  kemudian  di  analisis  secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalam</p><p align="center">menerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaitu</p><p>terdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.</p><p><em>This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.</em></p>

scholarly journals FEATURES OF REALIZATION OF FINANCIAL AUDIT OPERATIONS ON TAXATION AND PAYMENT OF VAT

2019 ◽  
Vol 2 (66) ◽  
Author(s):  
Margarita Scrypnik ◽  
◽  
Anna Yakimenko ◽  
Keyword(s):  
Financial Audit

scholarly journals Formation of a new paradigm of anti-money laundering: The experience of Ukraine

2021 ◽  
Vol 19 (1) ◽  
pp. 354-363
Author(s):  
Sergij S. Vitvitskiy ◽  
Oleksandr N. Kurakin ◽  
Pavlo S. Pokataev ◽  
Oleksii M. Skriabin ◽  
Dmytro B. Sanakoiev
Keyword(s):  
Money Laundering ◽  
Criminal Liability ◽  
New Paradigm ◽  
State Budget ◽  
Social Sphere ◽  
Current State ◽  
Ongoing Training ◽  
Literary Sources ◽  
The Social ◽  
Financial Audit

The increase in the level of money laundering is associated with digitalization and technification of all spheres of society, the globalization of financial markets, the consequences of quarantine measures caused by the COVID-19 pandemic, and the new ways of committing money laundering crimes. The paper aims to identify the peculiarities of anti-money laundering activities in Ukraine and outline approaches to increase the effectiveness of combating money laundering in the country. The current state of the problem of money laundering is analyzed based on the study literary sources, regulatory framework and their discussion in the Ukrainian society. An attempt was made to systematize the factors influencing the increase in the level of money laundering. The consequences of increasing the level of money laundering for Ukraine have been determined: a shortfall in state budget revenues, a decrease in the level of the social sphere financing, reduced living standards of the population. It has been emphasized that there is a need for a comprehensive approach to the problem of money laundering, which will include ongoing training for financial audit specialists, the establishment of special units to investigate money laundering crimes, enshrining the classification of money laundering crimes in regulatory documents and the establishment of criminal liability for their commission.

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