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Journal articles on the topic 'Function of financial control'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Umanet, O. P. "Modern Organization of Financial Control." Accounting. Analysis. Auditing 6, no. 5 (2019): 46–57. http://dx.doi.org/10.26794/2408-9303-2019-6-6-46-57.

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The definition of the financial control structural organization in current conditions includes the analysis of functional contents, powers and the structure of relevant controlling institutions. The study of the necessity and obligation of the control function is determined by the essence of management. The main institutions of financial control, their functions and tasks in the established spheres of activity are considered in the same connection with the management. The current processes of economic modernization, innovation, transformation of economic and financial relations into a digital

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2

Fedulova, S. F. "DEBATABLE ISSUES AND PRACTICAL ASPECTS OF FINANCIAL CONTROL." Bulletin of Udmurt University. Series Economics and Law 31, no. 3 (2021): 403–8. http://dx.doi.org/10.35634/2412-9593-2021-31-3-403-408.

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The article focuses on debatable issues of the theory of financial control, related to finance controlling function. The author investigates the scientists’ positions based on the two major concepts. The proponents of the first concept think that financial control originates from the existence of the special finance’s controlling function, their opponents deny the existence of finance’s controlling function, however, they do not decline the existence of financial control which is intentionally arranged by the government, government departments and authorities. It does not automatically emerge

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3

Midecha, Aisah. "Internal Auditor's Role and Corporate Financial Performance in Kenya." African Journal of Commercial Studies 1, no. 1 (2022): 36–42. https://doi.org/10.6084/m9.figshare.21346080.

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<em>The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment, financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by outlining the function of internal audit. An empirical study of the literature is then conducted with regard to financial performance and reviews of internal controls, financial statements, and risk management. The study found that there is

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4

Camelia, Verahastuti, Heriyanto Heriyanto, and Rahmadiyanti Desy. "CORPORATE FINANCIAL SECTOR MANAGEMENT AUDIT STUDY AT PT PEGADAIAN (PERSERO) SAMARINDA BRANCH." GPH-International Journal of Business Management 07, no. 09 (2024): 94–108. https://doi.org/10.5281/zenodo.14027898.

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Every company aims to gain profits and strengthen the continuity/existence of the company.  One of the efforts is to carry out audit management. Audit management aims to provide a report to management from the audit findings of the management control system. The financial function of a company can be used as a tool in the decision-making process. The research aims to determine and analyze the effectiveness of implementing management audits on the financial function at PT Pegadaian (Persero) Samarinda Branch. The research was carried out from September to November 2023 at PT Pegadaian (Per

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5

Zhang, Min. "Analysis of the function of university internal control on financial management." International Journal of Global Economics and Management 2, no. 1 (2024): 252–59. http://dx.doi.org/10.62051/ijgem.v2n1.32.

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This analysis examines the role of internal controls in the financial management of high schools. Despite the pivotal function of finance in educational institutions, high schools often grapple with issues such as non-standardized internal management, a lack of financial awareness among administrators, and incomplete financial management systems. This paper proposes enhancing internal control awareness, establishing comprehensive systems, implementing rigorous budget management, optimizing resource allocation, and ensuring clear division of responsibilities.

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Sabrin, Amir Muhammad, Darmono, and Tomi Setiawan Paulinus. "Management Audit of the Financial Functions at the Inspectorate Office of South Konawe Regency, Southeast Sulawesi, Indonesia." International Journal of Social Science and Human Research 07, no. 01 (2024): 111–17. https://doi.org/10.5281/zenodo.10456078.

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The purpose of this research is to determine the management audit of the financial function at the Regional Inspectorate Office of South Konawe Regency. The data used in this research was secondary data. Primary data is data that comes from direct research objects, this data was obtained by conducting interviews and direct observation or asking questions to the head of the government sector concerned. Secondary data is data sourced from research objects that have been processed in the form of documents or government archives related to this research. The analysis technique used in this researc

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7

Midecha, Aisah. "Internal Auditor’s Role and Corporate Financial Performance in Kenya." African Journal of Commercial Studies 1, no. 1 (2023): 36–42. http://dx.doi.org/10.59413/ajocs/v1.i1.5.

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The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment, financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by outlining the function of internal audit. An empirical study of the literature is then conducted with regard to financial performance and reviews of internal controls, financial statements, and risk management. The study found that there is evidence in

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8

Panchenko, Elena Yu, Elena B. Kibireva, and Larisa D. Kazachenko. "Corporate Financial Control in Asset Valuation." Transbaikal State University Journal 30, no. 3 (2024): 101–10. http://dx.doi.org/10.21209/2227-9245-2024-30-3-101-110.

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The object of the research is the procedure of corporate financial control in the assessment of the value of assets in the context of the integration of international financial reporting standards into the domestic practice of reporting. The purpose of the study is to generalize the issues of corporate financial control in the assessment of the value of assets in the context of the integration of IFRS into the domestic practice of financial presentation Reporting. To achieve the goal, the following tasks are set: determining the role of financial control in the asset management system by forms

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9

Kalchenko, Olha. "CONCEPTUAL BASIS OF FINANCIAL CONTROL AT INDUSTRIAL ENTERPRISES." Problems and prospects of economics and management, no. 4(32) (2022): 291–300. http://dx.doi.org/10.25140/2411-5215-2022-4(32)-291-300.

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Modern industrial enterprises, considered as complex economic systems, decentralize financial management and operate with significant volumes of financial and economic information, which is con-stantly changing and losing its relevance. Based on this, there is an objective need to increase the effi-ciency of financial control and coordination of the activities of various structural divisions of enterprises that correspond to the high dynamism, riskiness and unpredictability of the external and internal envi-ronment. In such conditions, it becomes necessary to implement the achievements of fina

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10

o‘g‘li, Asadov Eldorjon Nizomiddin. "Organizational and legal aspects of the implementation of financial control function in the system of state control functions." International Journal of Law, Justice and Jurisprudence 4, no. 2 (2024): 68–76. http://dx.doi.org/10.22271/2790-0673.2024.v4.i2a.127.

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11

Khokonov, Beslan Mukhamedovich. "Functional contradictions in the financial control system." Финансы и управление, no. 3 (March 2021): 16–25. http://dx.doi.org/10.25136/2409-7802.2021.3.36405.

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The subject of this research is the functional contradictions of financial control that have developed between its key systemic goal and organizational forms of practical implementation. Currently, the management and organization of financial control do not correspond to the content of the control function of finance, the generally accepted interpretation of which is the orientation towards optimization of cost proportions of reproduction. In terms of formal all-encompassing systematicity of financial control, the dynamics of these cost proportions is not allocated by the existing organization

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12

Yordanova – Dinova, Petya. "FINANCIAL CONTROLLING IN THE SYSTEM OF FINANCIAL MANAGEMENT." Knowledge International Journal 28, no. 1 (2018): 137–41. http://dx.doi.org/10.35120/kij2801137y.

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This paper explores the comparative analysis of the financial controlling, who is a result from the common controlling concept and the financial management. In the specialized literature, financial controlling is seen as an innovative approach to financial management. It is often presented as the most promising instrument of financial diagnostics. Generally speaking, financial controlling is seen as a process of managing the company`s assets which are valued in monetary measures. The difference between the financial management and the financial controlling is that the second covers all functio

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13

CASTELLANOS-ALVARENGA, Luis Mario, Marianela DENEGRI-CORIA, and Jocelyne SEPÚLVEDA-ARAVENA. "Relationship between Subjective Financial Knowledge and Financial Well-Being: The Mediating Role of the Financial Executive Function." Revista de Cercetare si Interventie Sociala, no. 78 (September 15, 2022): 133–46. http://dx.doi.org/10.33788/rcis.78.9.

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This research aimed to examine the mediating role of financial executive function in the relationship between subjective financial knowledge or self-confidence in one's financial knowledge and financial well-being. A quantitative design was used, with a descriptive and correlational scope. The scales of subjective financial knowledge, financial well-being and financial executive function was applied to 554 university students from Temuco, Chile. The results show that subjective financial knowledge has an indirect effect on the financial control dimension of Financial Well-being, mediated by or

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14

Bajčetić, Marija. "Legislative regime of the control function of the National Bank of Serbia over commercial banks." Pravo - teorija i praksa 39, no. 1 (2022): 83–97. http://dx.doi.org/10.5937/ptp2201083b.

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The existence of a central bank in one country is of a great importance, because the central bank controls the functioning of the financial market and its participants (banks, insurance companies, financial leasing companies, payment institutions, voluntary pension fund management companies and exchange offices), striving to comply with the law on the National Bank of Serbia in achieving the goals that are clearly and precisely defined. It achieves its goals by performing the intended functions. One of the functions performed by the NBS is reflected in the control of banks, which is the topic

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15

LUKIN, Andrei G. "Control function of finance and its application in public financial management." Finance and Credit 28, no. 12 (2022): 2662–80. http://dx.doi.org/10.24891/fc.28.12.2662.

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Subject. The article investigates the essence of control function of finance, its implementation in the system of economic relations, and application in the public administration sector. Objectives. The aim is to substantiate the thesis that it is necessary to develop theoretical approaches to the implementation of control function of finance to improve public administration in the Russian Federation. Methods. I employ universal methods of scientific knowledge, like analysis, synthesis, generalization, abstraction, and methods of modeling, induction and deduction. Results. The study indicates

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16

Bardash, Serhii. "Improvement of State Financial Control: Praxeological Approach." Oblik i finansi, no. 3(97) (2022): 38–45. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-38-45.

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The full-fledged functioning of the economy of Ukraine in wartime is one of the most challenging tasks of the state government, which cannot be fulfilled without external financial assistance. During the six months of the war, Ukraine attracted more than UAH 800 billion to finance the state budget, more than half of which was loans and grants from foreign partners. Taking into account the need for further financial assistance and the society's request for effective use of the received funds, the issue of improving the effectiveness of state financial control in Ukraine is urgent. The purpose o

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17

Wang, Yu Ling, Jun Hai Ma, and Yu Hua Xu. "Finite-Time Chaos Control of the Chaotic Financial System Based on Control Lyapunov Function." Applied Mechanics and Materials 55-57 (May 2011): 203–8. http://dx.doi.org/10.4028/www.scientific.net/amm.55-57.203.

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In this paper, we deal with the finite-time chaos control of the chaotic financial system. Based on the control Lyapunov function (CLF) theory, the control law are proposed to drive chaos to equilibria within finite time. Numerical simulations are given to show the effectiveness of the proposed controller.

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18

McMahon, Richard G. P., and Anthony M. J. Stanger. "Understanding the Small Enterprise Financial Objective Function." Entrepreneurship Theory and Practice 19, no. 4 (1995): 21–39. http://dx.doi.org/10.1177/104225879501900403.

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This paper presents views on the small enterprise financial objective function that are sympathetic to existing financial thought, but which capture complexities arising in small enterprises that frequently receive minimal attention in the mainstream finance literature. It is argued that the small enterprise financial objective function should reflect the kinds of enterprise-specific risk that typically exist in small enterprises arising from liquidity, diversification, transferability, flexibility, control, and accountability considerations. A conceptualization of the small enterprise financi

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19

Atabayeva, Z. A. "INTERNAL CONTROL AS ONE OF THE FUNCTIONS OF ENTERPRISE MANAGEMENT." International Journal of Advance Scientific Research 03, no. 06 (2022): 15–21. http://dx.doi.org/10.37547/ijasr-02-06-03.

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The article considers the requirements for the organization of control, which allows to significantly increase the level of management of economic objects, special attention is paid to the issues of internal control, as the most important function of the management system, as one of the conditions for the effective functioning of economic entities. It is noted that in modern conditions, internal control is becoming one of the most important elements of effective enterprise management, and the financial result of the organization's activities directly depends on a properly organized management

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20

Bondarenko, Viktoriia, and Nataliia Pustova. "INSURANCE FUNCTIONS AS AN OBJECT OF FINANCIAL AND LEGAL REGULATION." Social & Legal Studios 13, no. 3 (2021): 163–68. http://dx.doi.org/10.32518/2617-4162-2021-3-163-168.

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The functions of insurance as an object of financial and legal regulation are considered. Based on the methodology of the system analysis, an analysis of the current legislation in the field of insurance concerning definition of the insurance concept is carried out. It is noted that today a new sub-branch such as financial and legal regulation of insurance business has appeared in the system of financial law as a branch of law. It combines legal norms that regulate (mainly by the method of authoritative provisions) public relations on the formation, distribution and use of insurance funds, exe

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21

Amanamah, Richmell Baaba. "Corporate governance and financial reporting quality: Mediating function of internal control from emerging markets." Corporate Governance and Sustainability Review 8, no. 3 (2024): 36–50. http://dx.doi.org/10.22495/cgsrv8i3p3.

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Existing research on corporate governance, internal control, and the quality of financial reporting has focused more on developed countries and provides little insight into the sub-Saharan African markets necessitating this research. The purpose of the research was to explore corporate governance’s impact on financial reporting quality and the mediating role of internal controls. Utilising a quantitative research design, the study analyses data from publicly listed companies across Ghana, Nigeria, and South Africa from 2009 to 2021. Logistic regression models using SPSS version 23 were used to

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22

Wang, Zhaolin. "Digital Finance, Financing Constraint and Enterprise Financial Risk." Journal of Mathematics 2022 (March 14, 2022): 1–9. http://dx.doi.org/10.1155/2022/2882113.

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With the rapid development of the digital economy, digital finance, as a financial innovation combining Internet information technology with traditional finance, plays an essential role in the financial risk of microenterprises and macroeconomic operations. In this paper, the digital financial inclusion index at the provincial level is matched with the microdata of listed companies in Shanghai and Shenzhen stock markets. And, the panel data from 2011 to 2020 are set up from the theoretical and empirical analysis of digital finance on the impact of enterprise financial risk and its mechanism. F

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23

CHERNADCHUK, Viktor D., Тamara O. CHERNADCHUK, and Alyona M. KLOCHKO. "Financial Control as a Means of Cognition of the Financal Activities: Theoretical and Legal Aspects." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2383. http://dx.doi.org/10.14505//jarle.v8.8(30).08.

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The article deals with the actual issues of the financial control from the point of view not only as a type of activity, management function or institution of the financial law, but also as a means of knowledge of the financial activity. The result of such cognition is an establishment of the actual state of affairs in the sphere of the financial activity by comparing them (comparisons) and assessing their compliance with the normative model of financial activity, in terms of legality and efficiency, detecting deviations from this model (violations of the financial legislation) and other negat

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24

LUKIN, Andrei G., and Aleksandr R. SARAEV. "On the use of the control function of finance in the Russian Federation public administration sector." Finance and Credit 30, no. 8 (2024): 1743–62. http://dx.doi.org/10.24891/fc.30.8.1743.

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Subject. This article discusses the possibility of using the control function of finance in the public administration sector in the Russian Federation. Objectives. The article aims to substantiate the concept of using the control function of finance to solve the main problems of financial support of the activities of budgetary (autonomous) institutions of the public administration sector. Methods. For the study, we used analysis and synthesis, generalization, abstraction, as well as modeling, induction, and deduction. Results. The article argues that the application of the control function of

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Angelina, Irina A., and Svetlana V. Salita. "THE FUNCTION OF FINANCIAL CONTROL AS A MAIN ELEMENT OF FINANCIAL MANAGEMENT IN HOTEL AND RESTAURANT BUSINESS ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/5, no. 151 (2024): 17–26. https://doi.org/10.36871/ek.up.p.r.2024.10.05.003.

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The article reveals fundamental concepts in financial management (budgeting, revenue management, expense control, financial analysis, cash flow management, risk management). The problems (seasonality, expense control, revenue management, capital investments, debt management, regulatory compliance, technological integration, personnel training and development, economic instability, competition) and development prospects (technological integration, strategic expense management, revenue optimization, financial training and education, the use of constant practices, diversification of income source

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ZVYAGIN, Sergei A., Oleg N. GOLOVINOV, and Inna E. STRYGINA. "Elements of the modern system of domestic financial control." International Accounting 27, no. 2 (2024): 190–206. http://dx.doi.org/10.24891/ia.27.2.190.

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Subject. This article deals with the theoretical and practical issues related to the construction of a domestic financial control system and the formation of its elements (components). Objectives. The article aims to determine the main features of the functioning and development of the domestic financial control system, identify the elements (components) of the proposed system with the justification for classifying them as types of control, develop a scheme of the financial control system pointing out input and output values, the target function, as well as determine the goals, objectives and

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27

Nishimura, Akira. "The Concept of Slack and the Comprehensive Opportunity and Lost Opportunity Control Model." International Journal of Business and Management 14, no. 8 (2019): 95. http://dx.doi.org/10.5539/ijbm.v14n8p95.

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Enterprise slack, defined as undistributed profit and earned surplus, is a key factor to consider when developing enterprise strategy based on opportunity and risk management. Slack also provides an unrestricted, but indispensable, financial resource for firms to carry out improvement and innovation, exploitation and exploration, and financial activities according to their strategy. In the comprehensive opportunity and lost opportunity control model previously developed by the author (Nishimura, 2015; 2016), slack fulfills its function effectively. Therefore, to make the model more practicable

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28

Bortnyak, V. A. "CONTROL AS A FUNCTION OF MANAGING THE FINANCIAL ACTIVITY OF THE STATE." Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, no. 1 (2020): 118–23. http://dx.doi.org/10.32838/2707-0581/2020.1/22.

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Pattawe, Abdul, Muhammad Darma Halwi, Rahayu Indriasari, Jurana Jurana, and Muhammad Ridwan Nasir. "Function of Internal Control in Financial Management in Pamona Puselemba District Poso." Sasambo: Jurnal Abdimas (Journal of Community Service) 6, no. 1 (2024): 37–43. http://dx.doi.org/10.36312/sasambo.v6i1.1599.

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This community service activity was carried out in the Pamona Puselemba sub-district, Poso. The partners for this activity are the heads and secretaries of villages in the Pamona Puselemba Poso sub-district. The aim of this service is to increase the capacity of village officials regarding the internal control function in financial management of Pamona Puselemba Poso District. Community service activities are carried out using the counseling method. The activity was attended by approximately 15 people consisting of village heads and secretaries in the Pamona Puselemba sub-district, Poso Regenc

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Debby Yusriliana Rahmawati and Tri Ratnawati. "Internal Audit Coso Framework Pada Fungsi Keuangan Berbasis Digital Untuk Menilai Kinerja Keuangan Di CV. Inti Bumi Multigrup." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 11, no. 2 (2024): 779–97. http://dx.doi.org/10.30640/ekonomika45.v11i2.2586.

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This research aims to determine how the role of digitalization on internal control How digitalization is used to assess the effectiveness of internal control in the financial function, how digitalization can make financial performance more efficient. This research is a descriptive qualitative research that measures and describes a certain social phenomenon by collecting facts, but without testing hypotheses using a triangulation approach, namely documentation, observation, and interviews. 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can af

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31

Dietz, Thomas. "The role of the risk control function under the Basel II framework." Risk Governance and Control: Financial Markets and Institutions 1, no. 3 (2011): 40–49. http://dx.doi.org/10.22495/rgcv1i3art4.

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While the financial turmoil has left the business approach of ethical banks unchanged, as evidenced in the striking stability of their balance sheet from 2007 to 2009, the pattern shown by big banks has substantially changed over this same period. These developments would tend to suggest the need to reform the business model of big banks. There is no clear empirical evidence that a banking system with a large number of small institutions would be any more stable than the system as it currently stands. Besides, financing certain big projects would always require the existence of large internati

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Railis, Hendra, Eko Cahyo Mayndarto, Rudi Ginting, and Surachman Surachman. "THE EVALUATION OF THE INTERNAL APPLICATION SYSTEM OF CASH EXPENSES CONTROL IN DRINKING WATER COMPANY." International Journal of Economy, Education and Entrepreneurship (IJE3) 2, no. 1 (2022): 165–75. http://dx.doi.org/10.53067/ije3.v2i1.56.

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Accounting, in general, is a system of producing financial information used by users in the business decision-making process. Cash is an object that is often poorly represented because cash is the most valuable of all assets and can be transferred quickly, and everyone needs it. This study aims to determine the effect of the internal control system on cash receipts at drinking water companies. This study uses a qualitative approach. The data is collected through interviews and documentation. The results showed the evaluation of the implementation of the internal control system on cash disburse

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Hariyani, Ayu Aditia, and Andi Kartika. "Pengaruh Corporate Governance Terhadap Financial disstres." Owner 5, no. 2 (2021): 307–18. http://dx.doi.org/10.33395/owner.v5i2.413.

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This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361

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Zhang, Zhijuan. "Research on Automotive Panel Stampings Production Process Financial Control Process." Applied Mechanics and Materials 321-324 (June 2013): 2448–51. http://dx.doi.org/10.4028/www.scientific.net/amm.321-324.2448.

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The right panel stamping forming is an important prerequisite for generating qualified parts, an important step before the panel forming simulation is to determine the reasonable forming of the stamping. Manually adjust parts in order to overcome rely on experience, the drawbacks to the stamping forming, the forming of the stamping punch and forming the contact area of the sheet as the goal of automatic determination control process. Objective function of the forming of the stamping for the variable contact area in the stamping forming of the feasible region, the use of heritage control proces

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Zhang, Xiwen, and Hui Jiang. "Application of Copula function in financial risk analysis." Computers & Electrical Engineering 77 (July 2019): 376–88. http://dx.doi.org/10.1016/j.compeleceng.2019.06.011.

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Amin, Asbi, and Anwar Anwar. "DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH." Jurnal Akuntansi 10, no. 3 (2020): 223–30. http://dx.doi.org/10.33369/j.akuntansi.10.3.223-230.

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This research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the Regional Financial Accounting Standards, and the internal control function have an influence on the characteristics of government financial reports. This research is a quantitative study using primary data. The population in this study were senior auditors of the South Sulawesi Representative Audit Board using a purposive sampling technique so that the sample was sixty-eight auditors. The data were collected by using a questionnaire method. The analytical method used in t

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Li, Xinggui, Ruofeng Rao, Shouming Zhong, Xinsong Yang, Hu Li, and Yulin Zhang. "Impulsive Control and Synchronization for Fractional-Order Hyper-Chaotic Financial System." Mathematics 10, no. 15 (2022): 2737. http://dx.doi.org/10.3390/math10152737.

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This paper reports a new global Mittag-Leffler synchronization criterion with regard to fractional-order hyper-chaotic financial systems by designing the suitable impulsive control and the state feedback controller. The significance of this impulsive synchronization lies in the fact that the backward economic system can synchronize asymptotically with the advanced economic system under effective impulse macroeconomic management means. Matlab’s LMI toolbox is utilized to deduce the feasible solution in a numerical example, which shows the effectiveness of the proposed methods. It is worth menti

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Buha, Volodymyr, Hanna Buha, and Anastasiia Yali. "LEGAL REGULATION OF CONTROL AND SUPERVISION OF NON-BANKING FINANCIAL INSTITUTIONS." Baltic Journal of Economic Studies 8, no. 4 (2022): 26–33. http://dx.doi.org/10.30525/2256-0742/2022-8-4-26-33.

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The purpose of the article is to distinguish between the regulatory and legal approaches to the interpretation of the definitions of "supervision" and "control"; to establish the general purpose of control and supervision over the activities of non-bank financial institutions; to consider the methods of regulatory and legal regulation of verification and identification of the client when concluding a loan agreement. The scientific discussion on the problem of legal regulation of control and supervision over the activities of non-banking financial institutions is presented. It is established th

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Vaymer, Evgenia V. "The Concept, Essence and Modern Function of Finance." Financial law 12 (December 24, 2020): 7–11. http://dx.doi.org/10.18572/1813-1220-2020-12-7-11.

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The article examines the modern purpose of finance through their functions in accordance with the law and the strategic policy of the state, including in emergency situations. According to the author, the purpose of finance is manifested in the distribution, control, regulatory, informational and stabilization function of finance. The distribution function of finance is fundamental. The state accumulates funds in public funds in order to subsequently distribute them according to public needs. In modern conditions, there is a complication of the control function of finance, its important compon

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Pizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.

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SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts on internal control, Internal Audit Functions (IAFs) can substantially affect financial reporting processes and, thus, audit delay. Internal auditors can help management maintain strong internal controls and assist external auditors with financial statement audits. Accordingly, we investigate whether IAF quality and the IAF's contribution to fi

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STUKALOVA, Galina Yu. "Financial control over the performance of State-financed institutions: The institutional approach." International Accounting 22, no. 5 (2021): 592–604. http://dx.doi.org/10.24891/ia.24.5.592.

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Subject. The article discusses the role of the controlling function of governance as part of the evaluation of State-financed institutions' performance. Objectives. The study substantiates institutional aspects of the concept Control with reference to State-financed institutions and the specifics of their finance. I also carry out the theoretical examination of the need in controlling their performance. Methods. The study involves general scientific methods. Drawing on the systems approach and logical generalization, I sorted prevailing views on the analyzable categories. The abstraction was a

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Amri, Andi, Tri Widyastuti, Syamsul Bahri, and Zulmi Ramdani. "Effect of Individual Attributes toward Financial Management Behavior through Locus of Control." ETIKONOMI 22, no. 2 (2023): 443–56. http://dx.doi.org/10.15408/etk.v22i2.26563.

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Only a few studies have examined the use of comprehensive variables in determining financial management behavior, though the model involves many other variables. Therefore, this study aimed to examine the locus of control as a mediator variable in the effect of financial attitude and knowledge, income, and spiritual intelligence on financial management behavior. It used a quantitative descriptive method and involved 391 respondents determined through convenience sampling. The results showed that financial attitude and spiritual intelligence significantly impact financial management behavior th

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Malowa, Davis Ndanyi. "Internal control systems and the financial management function in urban governance in Uganda." Journal of Public Administration and Policy Research 13, no. 2 (2021): 32–38. http://dx.doi.org/10.5897/jpapr2020.0497.

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Levytskyi, Yaroslav. "Initial provisions of state financial control in the system of state management of economic security of Ukraine." Public Policy and Accounting, no. 2(10) (December 25, 2024): 69–76. https://doi.org/10.26642/ppa-2024-2(10)-69-76.

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State financial control is a key factor for effective financial management, economic security and welfare of society, especially in conditions of instability. It provides the control function of the state, counteracting offenses and corruption. In Ukraine, the growth of financial violations is due to a weak theoretical and methodological base and outdated forms of control, which reduces the effectiveness of state financial control. The study substantiates the content of control from the perspective of public administration, identifies the object, subject and subject. In the course of the study

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STALIUNAS, K. "ANTICORRELATIONS AND SUBDIFFUSION IN FINANCIAL SYSTEMS." Advances in Complex Systems 06, no. 02 (2003): 251–62. http://dx.doi.org/10.1142/s0219525903000839.

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Statistical dynamics of financial systems is investigated, based on a model of a randomly coupled equation system driven by a stochastic Langevin force. It is found that in a stable regime the noise power spectrum of the system is 1/f-like: ∝ ω- 3/2 (where ω is the frequency), that the autocorrelation function of the increments of the variables (returns of prices) is negative and follows the power law: ∝ - τ- 3/2 (where τ is the delay), and that the stochastic drift of the variables (prices, exchange rates) is subdiffusive: ∝ tH (where t is the time, H ≈ 1/4 is the Hurst, or self-similarity, e

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Khachatryan, Qnarik. "CONCEPTUAL PROBLEMS OF BUDGETING FINANCIAL RESULTS IN FOOD PROCESSING ORGANIZATIONS." Economics, Finance and Accounting 1, SI-1 (2023): 159. http://dx.doi.org/10.59503/29538009-2023.si-1-159.

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At the initial stage of formation, budgeting of financial results in organizations aimed to define financial responsibility centers, which should be accountable for negative deviations arising from established estimates. They could be cost centers or profit centers. However, at present, budgeting functions are not limited only to the sphere of control, but also include other managerial function, such us regulation, risks mitigations and even motivation. The article substantiates the consideration of budgeting of financial results in the field of food industry as a means of financial management

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Mulyani, Pujianik, and Rindah F. Suryawati. "ANALISIS PERAN DAN FUNGSI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP/PP NO.60 TAHUN 2008) DALAM MEMINIMALISASI TINGKAT SALAH SAJI PENCATATAN AKUNTANSI KEUANGAN PEMERINTAH DAERAH." Jurnal Organisasi dan Manajemen 7, no. 2 (2011): 102–16. http://dx.doi.org/10.33830/jom.v7i2.95.2011.

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This research examines the role and function of internal control system of government institutions in minimalizing accounting misstatement. Using qualitative descriptive research method, the object of this study incorporates the local government of Kabupaten Bojonegoro for the financial statements of year 2007-2009. The results shows that the increase quality of the Badan Pemeriksa Keuangan (BPK) opinion about financial statements of Kabupaten Bojonegoro were influenced by the improvement of internal control system function and optimalization of internal auditor role in every Satuan Kerja Pera

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Malik, Israa Muhannad Abdul, and Prof Dr Saddam Kadhim Hashim. "Reflection of Internal Control Evaluation on the Quality of Internal Auditing." International Journal Of Management And Economics Fundamental 05, no. 03 (2025): 59–69. https://doi.org/10.37547/ijmef/volume05issue03-10.

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The internal auditing function is considered one of the most important functions in organizations, as the internal audit department is directly linked to senior management. It audits all financial and non-financial matters and evaluates how departments adhere to internal control policies and procedures. This is achieved by using internal control evaluation tools. The internal auditor provides an impartial, fair technical opinion in the reports submitted to senior management to achieve the set goals. In return, a program is developed to improve quality, monitor the internal auditors' adherence

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Yurii Kiiko. "INTERNAL CONTROL SYSTEM: STRUCTURE, SELF-DEVELOPMENT AND SELF-CONTROL." European Cooperation 8, no. 39 (2018): 15–22. http://dx.doi.org/10.32070/ec.v8i39.33.

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Without a coordinated, limited control risk resources cannot be effectively used, and significant risks cannot be identified and properly managed. Internal control is clearly structured and has a vertical hierarchy. The system of internal control consists of three levels and each of them inherent function of improvement of the previous one. The lowest level of control is the control of managers departments as well as primary control during operations with production department. The second level of internal control is the specialized control departments, such as: financial control, security, co

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Bruwer, P. J. S. "'n Model vir fasette van strategiese beplanning vir inligtingstelsels in organisasies." South African Journal of Business Management 21, no. 4 (1990): 159–62. http://dx.doi.org/10.4102/sajbm.v21i4.930.

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The key to success for the information-system function in an organisation is an efficient planning system. According to Head (1967, 23) managers are classified in levels of strategic planning, management control and operational control. Managers on these levels are respectively responsible for long, medium and short term planning. The information-system function is compatable with other organizational functions. Like other organizational functions it also consists of managerial levels which has to plan for the effective and efficient utilization of scarce resources. In this research project da

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