Log in

Relevant bibliographies by topics / Principles of financial control / Journal articles

To see the other types of publications on this topic, follow the link: Principles of financial control.

Journal articles on the topic 'Principles of financial control'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Principles of financial control.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Prots, І. "Principles of currency control in Ukraine." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 296–300. http://dx.doi.org/10.24144/2788-6018.2022.05.55.

Full text

Abstract:

The article is devoted to the study of a complex system analysis of the current state of currency control in Ukraine. The current national financial and currency legislation, secondary legal acts and international experience in the formation of the currency system are considered. It is noted that the experience of recent years has shown that in Ukraine there is an insufficiency of state resources for financing the main tasks of the state, and significant losses of financial resources have been revealed due to violations of financial discipline. Underestimation of the role of financial control

APA, Harvard, Vancouver, ISO, and other styles

2

Hunko, Kostia. "Institutional principles of state financial control development." University Economic Bulletin, no. 57 (May 26, 2023): 126–32. http://dx.doi.org/10.31470/2306-546x-2023-57-126-132.

Full text

Abstract:

Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget fun

APA, Harvard, Vancouver, ISO, and other styles

3

Bochkareva, E. A. "ON THE PRINCIPLES OF PUBLIC FINANCIAL CONTROL." Essays of Modern Cameralistics, no. 3 (2022): 2–5. http://dx.doi.org/10.31429/20785224_2022_3_2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

KOLCHUGIN, Sergei V. "Anomalies of the control principle as part of the consolidated financial reporting concept." International Accounting 22, no. 1 (2021): 24–47. http://dx.doi.org/10.24891/ia.24.1.24.

Full text

Abstract:

Subject. The article discusses the impact of the control principle on the existing consolidated financial reporting concept. Objectives. I evaluate possible alterations in the consolidation methodology as a result of the anomaly of the control principle. Methods. The study is based on the method of analogy for scientific hypothesizing. The study methodologically relies upon Thomas Kuhn's paradigm shift theory and the impact of anomalies on methodological principles of normal science. The study combines the analysis and synthesis, induction and deduction, and the method of comparison when analy

APA, Harvard, Vancouver, ISO, and other styles

5

Shalimov, Volodymyr, Olha Roieva, and Valerii Reshetov. "Principles of the Budget Process and Financial Regulation in EU Legislation." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 8(41) (2022): 192–201. http://dx.doi.org/10.32515/2663-1636.2022.8(41).192-201.

Full text

Abstract:

Studying the principles of the budget process in order to determine their positive aspects and use them to improve national legislation in the field of the budget process is an important task. The purpose of this study is to analyze the principles of the budget process and financial regulation in EU legislation, outline the directions of their implementation in the mechanism of the national budget process, budget management and budget policy. The principles of budget regulation proposed by international organizations, in particular the OECD, as well as the principles provided for in the Financ

APA, Harvard, Vancouver, ISO, and other styles

6

Mawaddah, Widad Ulfatul. "FINANCING RISK MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS." IJED: International Journal of Economy Development Research 1, no. 1 (2022): 18–30. http://dx.doi.org/10.33650/ijed.v1i1.3590.

Full text

Abstract:

Management is the process of planning, organizing, directing, and controlling activities to achieve organizational goals effectively and efficiently by using organizational resources. Therefore, risk management is needed to identify, measure, monitor and control risks in accordance with sharia banking business activities. These steps are taken in order to mitigate risk by considering compliance with Sharia Principles. Risk is the potential loss due to the occurrence of certain events. Risk in the banking context is a potential event, both expected and unexpected, which has a negative impact on

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

LEPETAN, Іnna. "GLOBAL PRINCIPLES OF MANAGERIAL ACCOUNTING AND THEIR APPLICATIONS AT ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3 (53) (October 4, 2020): 159–72. http://dx.doi.org/10.37128/2411-4413-2020-3-12.

Full text

Abstract:

The article describes the list and essence of accounting principles and focuses on the principles of accounting, since not all generally accepted accounting principles are suitable for application in management accounting. The basic principles of management accounting are combined with the integration of different aspects, which are distinguished by different scientists. The Global Principles of Management, developed by international organizations and identifying best practices in accounting that help to make complex decisions that deliver value, are described in more detail. The article descr

APA, Harvard, Vancouver, ISO, and other styles

9

Pyrih, A. "Updating the principles of state financial control in the sphere of budget funds circulation in Ukraine." Analytical and Comparative Jurisprudence, no. 3 (July 22, 2024): 384–89. http://dx.doi.org/10.24144/2788-6018.2024.03.66.

Full text

Abstract:

This scientific article is dedicated to the principles of state financial control in the sphere of budget funds circulation in Ukraine. It reveals such general concepts: principles of state financial control, content of the principles of state financial control, general principles, special principles. The purpose of the scientific article is to study the principles of state financial control in the sphere of budget funds circulation in Ukraine and their systematization, based on their legal regulation. The article emphasizes that state financial control in the sphere of budget funds circulatio

APA, Harvard, Vancouver, ISO, and other styles

10

GOLOVIN, Sergei V. "Development of the methodology of departmental control of financial and economic activities." International Accounting 25, no. 7 (2022): 806–18. http://dx.doi.org/10.24891/ia.25.7.806.

Full text

Abstract:

Subject. This article discusses the issues of development of the methodology for the implementation of departmental control of business and financial activities of government (municipal) institutions. Objectives. The article aims to define a set of principles, forms and methods of departmental control of business and financial activities on the basis of their comparison with the principles and methods of State financial control, State control (supervision) and other types of control carried out in relation to the activities of government (municipal) institutions. Methods. For the study, I used

APA, Harvard, Vancouver, ISO, and other styles

11

Айтмуканова, Г. М. "Theoretical content of public financial control." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 183–85. http://dx.doi.org/10.34925/eip.2021.11.136.039.

Full text

Abstract:

В данной статье рассматривается теоретическое содержание государственного финансового контроля как вида деятельности. Раскрываются цели, задачи, формы и принципы государственного финансового контроля применительно к Республике Казахстан. This article examines the theoretical content of state financial control as a type of activity. The goals, objectives, forms and principles of state financial control in relation to the Republic of Kazakhstan are revealed.

APA, Harvard, Vancouver, ISO, and other styles

12

Zajmi, Sandra. "Principles of transparent financial reporting as the basis of financial statements quality control." Poslovna ekonomija 13, no. 2 (2019): 60–68. http://dx.doi.org/10.5937/poseko16-24566.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Belia, Andriana. "THEORETICAL PRINCIPLES OF THE FUNCTIONING OF THE STATE FINANCIAL CONTROL SYSTEM." Economic Analysis, no. 28(3) (2018): 134–39. http://dx.doi.org/10.35774/econa2018.03.134.

Full text

Abstract:

Introduction. The article focuses on the achievements of domestic scholars who have been considering the theoretical foundations of the functioning of the system of state financial control in Ukraine. Purpose. The article aims to analyse and systematize the theoretical foundations of the functioning of the state financial control system. Method (methodology). To achieve the goal of the article, the following tasks have been identified: to investigate the categorical apparatus of the concept of "financial control" (to consider the essence of this category); to analyse the term "state financial

APA, Harvard, Vancouver, ISO, and other styles

14

Shirenin, R. P. "Principles of state financial control in the state defense order fulfillment." Uchenye Zapiski Kazanskogo Universiteta Seriya Gumanitarnye Nauki 167, no. 1 (2025): 184–97. https://doi.org/10.26907/2541-7738.2025.1.184-197.

Full text

Abstract:

In times of geopolitical tensions and hostile political conditions, any state prioritizes defense capability programs and projects, including those in the fulfillment of the state defense order, to protect its independence and sovereignty. However, this also opens the door to financial crimes. To mitigate the risks of financial misconduct and streamline the defense procurement process, efficient and up-todate mechanisms of state financial control are needed. Using the existing approaches, this article defines the concept “principles of state financial control” applying to commercial and state

APA, Harvard, Vancouver, ISO, and other styles

15

Lira Fadia Rahma. "Penerapan Penyajian Laporan Keuangan Berdasarkan PSAK 1 Dan Tata Kelola Yang Baik Pada Perusahaan Ades." MIMBAR ADMINISTRASI FISIP UNTAG Semarang 20, no. 1 (2023): 203–11. http://dx.doi.org/10.56444/mia.v20i1.672.

Full text

Abstract:

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presente

APA, Harvard, Vancouver, ISO, and other styles

16

Гетманець, О. П. "Правові принципи бюджетного контролю". Форум права, № 5 (28 листопада 2017): 84–90. https://doi.org/10.5281/zenodo.1193846.

Full text

Abstract:

Досліджені правові умови організації бюджетного контролю і визначені загальноправові принципи, принципи фінансового контролю, як вихідні вимоги його проведення. Названі інституційні принципи організації діяльності органів бюджетного контролю. Рассмотрены правовые условия организации бюджетного контроля и определены общеправовые принципы, принципы финансового контроля, как исходные требования его проведения. Названы институциональные принципы организации деятельности органов бюджетного контроля. The article is focused on determining the principles of budgetary control as a kind of financial one

APA, Harvard, Vancouver, ISO, and other styles

17

ENDOVITSKII, Dmitrii A., Tat'yana A. POZHIDAEVA, and Natal'ya E. SPIRIDONOVA. "Principles of organization and implementation of internal financial control of State (municipal) institutions." International Accounting 26, no. 9 (2023): 1038–56. http://dx.doi.org/10.24891/ia.26.9.1038.

Full text

Abstract:

Subject. This article discusses the issues related to the definition of the principles of internal financial control of State (municipal) institutions as the basic provisions of its implementation and organization. Objectives. The article aims to substantiate the composition and define the principles of organization and implementation of internal financial control of State (municipal) institutions, the implementation of which in control activities provides conditions for effective management of institutions. Methods. For the study, we used detailing, observation, generalization, comparison, cl

APA, Harvard, Vancouver, ISO, and other styles

18

Pinti, Anastasiia. "Theoretical principles of formation of financial control at the enterprise." Scientific Bulletin of Odessa National Economic University 9-10, no. 298-299 (2022): 81–86. http://dx.doi.org/10.32680/2409-9260-2022-9-10-298-299-81-86.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Igor, Mykytyuk. "TREASURY CONTROL AS A COMPONENT OF STATE FINANCIAL CONTROL." University Economic Bulletin 37/1 (April 19, 2018): 245–51. https://doi.org/10.5281/zenodo.1220699.

Full text

Abstract:

The subject of the study is treasury control as a component of state financial control. The purpose of the article is to define the essence, features and elements of the mechanism of treasury control, justifying its role and place in the system of state financial control bodies. Material and methods. The methodological basis of the article was a system of general scientific and special methods: dialectical, system analysis, synthesis. Results of the study. The methodological approaches to understanding the essence of the treasury control, the features of its implementation, systematization of

APA, Harvard, Vancouver, ISO, and other styles

20

Botvina, Natalia. "FINANCIAL CONTROL FOR THE FUNCTIONING OF THE SYSTEM AND MECHANISM OF THE STATE FINANCIAL POLICY." Economic Analysis, no. 30(1, Part 1) (2020): 38–41. http://dx.doi.org/10.35774/econa2020.01.01.038.

Full text

Abstract:

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible tha

APA, Harvard, Vancouver, ISO, and other styles

21

ISMAIL, BASSEM, and HAMIDAH HAMIDAH. "FINANCIAL CONTROL BETWEEN RASHIDUN CALIPHS AND THE LATE 11TH CENTURY." Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan 4, no. 2 (2019): 127. http://dx.doi.org/10.15548/al-masraf.v4i2.263.

Full text

Abstract:

Many modern concepts of financial control and its types that are now adopted have already existed in the Islamic state from Prophet Muhammad message through the Rashidun Caliphs and then the Umayyad and Abbasid through establishing Baitul Mal. This article try to investigate the concept of financial control and types in Islam and the historical development of financial control in Islam. Also clarify the principles of financial control in Islam. The research based on the descriptive approach through the use of scientific studies which dealt with the subject of research, in addition to the histo

APA, Harvard, Vancouver, ISO, and other styles

22

Mohammad Ismail, Bassem. "Financial control between Rashidun Caliphs and the late 11th century." Khatulistiwa 9, no. 1 (2019): 43. http://dx.doi.org/10.24260/khatulistiwa.v9i1.1315.

Full text

Abstract:

Many modern concepts of financial control and its types that are now adopted have already existed in the Islamic state from Prophet Muhammad message through the Rashidun Caliphs and then the Umayyad and Abbasid through establishing Baitul Mal. This article try to investigate the concept of financial control and types in Islam and the historical development of financial control in Islam. Also clarify the principles of financial control in Islam. The research based on the descriptive approach through the use of scientific studies which dealt with the subject of research, in addition to the histo

APA, Harvard, Vancouver, ISO, and other styles

23

Dickins, Denise, and Rebecca G. Fay. "COSO 2013: Aligning Internal Controls and Principles." Issues in Accounting Education 32, no. 3 (2016): 117–27. http://dx.doi.org/10.2308/iace-51585.

Full text

Abstract:

ABSTRACT Strong systems of internal control over financial reporting (ICFR) are critical to the production of reliable financial statements. Securities and Exchange Commission (SEC) regulations require that companies design, maintain, and regularly evaluate their systems of ICFR, and Auditing Standard No. 5 requires that auditors evaluate companies' systems of ICFR. Therefore, it is necessary for accountants to be able to (1) describe and classify internal controls and (2) determine deficiencies in internal control. Recent reports suggest that accountants may lack sufficient training and guida

APA, Harvard, Vancouver, ISO, and other styles

24

Temirova, Aza B., Saida K. Shardanovna, and Laura M. Ozdamirova. "RESEARCH ON THE BASIC PRINCIPLES OF FINANCIAL LAW." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/5, no. 145 (2024): 246–51. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.05.033.

Full text

Abstract:

The basic principles of financial law are fundamental. They embody the essence and basic spirit of financial law and dominate this system. They are followed when regulating financial relations. The basic principles of financial law are not static. In different countries or at different historical stages, due to different levels of economic development and financial policy objectives, the basic principles of financial law are also different. The article is intended to summarize and analyze the fundamentals of the current financial legislation of our country from such angles: legislation, financ

APA, Harvard, Vancouver, ISO, and other styles

25

Кузнецова, Е. И., and И. В. Филатова. "THE IMPORTANCE OF FINANCIAL MONITORING IN THE SYSTEM OF STATE FINANCIAL CONTROL." Modern Science, no. 5 (November 22, 2021): 62–65. http://dx.doi.org/10.53039/2079-4401.2021.7.5.013.

Full text

Abstract:

Авторами изучаются механизмы информационно-аналитического обеспечения финансового мониторинга, интегрированного в систему экономической безопасности России, на уровне научно-практической и методической основы, раскрывающей направления комплексной организации и инфраструктурных решений, учитывающих содержательные принципы государственного финансового контроля. The authors study the mechanisms of information and analytical support of financial monitoring integrated into the system of economic security of Russia, at the level of scientific, practical and methodological basis, revealing the direct

APA, Harvard, Vancouver, ISO, and other styles

26

Kalwani, Seema. "Quality Framework, Principles, control practices, benchmark, internal controls addressing needs of current world." International Journal of Multidisciplinary Research and Growth Evaluation 2, no. 4 (2021): 919–26. https://doi.org/10.54660/.ijmrge.2021.2.4.919-926.

Full text

Abstract:

The article provides overview of Quality Assurance and Improvement Program. Describing quality 4.0 principles, tools, value propositions, quality management, planning, metrics and measurement used as benchmark to keep a check and continuously improve quality of work, products, processes. Internal control and security used by management, IT security, financial, accounting, and operational teams to meet their goals are discussed.

APA, Harvard, Vancouver, ISO, and other styles

27

Gasimov, Anar Bahtiyarovich. "THE CONCEPT AND PRINCIPLES OF TAX CONTROL, ITS PLACE IN THE FINANCIAL CONTROL SYSTEM." Theoretical & Applied Science 69, no. 01 (2019): 187–90. http://dx.doi.org/10.15863/tas.2019.01.69.24.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Lapina, Marina Afanas'evna, Aleksandr Georgievich Gurinovich, and Dmitrii Andreevich Kazantsev. "The development of state audit (control) based on the principles of the Moscow Declaration adopted at INTOSAI." Международное право и международные организации / International Law and International Organizations, no. 3 (March 2021): 62–71. http://dx.doi.org/10.7256/2454-0633.2021.3.35229.

Full text

Abstract:

This article carries out the conceptual analysis of development trends in control and oversight activity of the supreme audit institutions (supreme financial control bodies), which contributes to achieving the goals of sustainable development until 2030. The research leans on fundamental analysis of the principles of the Moscow Declaration endorsed by INTOSAI. The subject of this research is the financial-legal aspects of transformation of the status of control and audit bodies that exercise external financial control aimed at maintaining sustainable economic development of the society through

APA, Harvard, Vancouver, ISO, and other styles

29

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

30

GAVKALOVA, Natallia, Maksym TABATSKYI, and Kostiantyn SHVABII. "DEVELOPMENT OF STATE FINANCIAL CONTROL IN THE TAX SYSTEM OF UKRAINE IN THE CONDITIONS OF INNOVATIVE TRANSFORMATIONS." Herald of Khmelnytskyi National University. Economic sciences 320, no. 4 (2023): 111–18. http://dx.doi.org/10.31891/2307-5740-2023-320-4-16.

Full text

Abstract:

The article defines the essence, functions, and types of state financial control. State financial control is an integral part of the management of economic objects and processes, which consists of observing the object to verify the compliance of the object of observation with the desired and necessary state. The task of state financial control is defined. The main functions of state financial control are highlighted. The main problems and the need to improve the system of state financial control in Ukraine were considered, and the State Control and Audit Service’s activity in financial control

APA, Harvard, Vancouver, ISO, and other styles

31

Proshunin, Maksim M. "The State Digital Financial Control: Legal Nature." Rossijskoe pravosudie, no. 7 (June 23, 2022): 98–104. http://dx.doi.org/10.37399/issn2072-909x.2022.7.98-104.

Full text

Abstract:

The article reveals the legal issues of the state control over issues and turnover of the digital financial assets. The object and subject of the state digital financial control are considered in the article. The essence of the state digital financial control is considered through the powers of the Bank of Russia as the state financial authority. The author suggests the definition of the state digital financial control. However anti-money laundering measures linked with the digital financial assets are expected to be considered within the legal institute of the financial monitoring and the rel

APA, Harvard, Vancouver, ISO, and other styles

32

Zabolotnyy, Serhiy. "Principles of financial management in Ukrainian agribusiness companies." Zarządzanie Finansami i Rachunkowość 4, no. 4 (2016): 63–75. http://dx.doi.org/10.22630/zfir.2016.4.4.24.

Full text

Abstract:

The goal of the research is to study current practices of financial management in Ukrainian companies from agribusiness sector. Ukrainian managers applied a multidimensional approach in financial management oriented on such goals as sustainable growth, continuity and maximizing profits. A great importance of control, analysis and reporting in financial management derived from a need for detailed financial information for board and shareholders as well as for Ukrainian tax authorities and other governmental bodies. Efficient working capital management was a necessary condition for continuity of

APA, Harvard, Vancouver, ISO, and other styles

33

ПОПОВИЧ, Сергій. "КОНТРОЛЬ ЗА ВИКОРИСТАННЯМ ДЕРЖАВНИХ КОШТІВ". Herald of Khmelnytskyi National University. Economic sciences 318, № 3 (2023): 285–90. http://dx.doi.org/10.31891/2307-5740-2023-318-3-44.

Full text

Abstract:

The article is devoted to the study of control over the use of public funds on the basis of local budgets of Ukraine, considers the essence, principles, functions, current tasks, types, forms and methods of public financial control. The influence of state control of local budgets is revealed, the principles of public administration in the part of finances are substantiated. The purpose is to reveal the influence of state control of local budgets, the principles of public administration in the field of finance are substantiated. The control of public finances is carried out in order to ensure l

APA, Harvard, Vancouver, ISO, and other styles

34

Grytsyshen Dymytrii, Grytsyshen Dymytrii, and Opanasiuk Andrii Opanasiuk Andrii. "INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME." Socio World-Social Research & Behavioral Sciences 03, no. 01 (2021): 39–54. http://dx.doi.org/10.36962/swd0301202139.

Full text

Abstract:

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 again

APA, Harvard, Vancouver, ISO, and other styles

35

Mohamed, SherienMamounSayedAhmed. "The Role of Internal Control System in Activating Corporate Governance (Field Study in National Audit Chamber)." Journal of Public Administration and Governance 10, no. 2 (2020): 398. http://dx.doi.org/10.5296/jpag.v10i2.17469.

Full text

Abstract:

The study investigated the role of internal control system in activating governance principle.The problem of the study if there are relationship between internal control and corporate governance. The study aimed to: Determine the mechanisms of internal control and how to benefit from them in activating the principles of governance. The study seeks to establish the relationship between internal control and corporate governance in the corporation on Sudan.The importance of the study lies in how to implement governance as system and not just knowing governance as concept, and role of internal con

APA, Harvard, Vancouver, ISO, and other styles

36

Anzhela, Kulinska. "The financial control as an effective method of administration the financial mechanism of public administration by economy of Ukraine." Economic journal Odessa polytechnic university 3, no. 5 (2018): 48–58. https://doi.org/10.5281/zenodo.2353263.

Full text

Abstract:

In order to optimize the system of state financial control as an effective method of administration the financial mechanism of public administration by national economy of Ukraine in current conditions in the article methodological approaches to the formation of directions for improving the system of state financial control are developed, in particular, principles for functioning the state financial control are formulated, recommendations for reorganizing the structure of state financial control bodies are proposed, normative and legal norms for ensuring the state financial control are formed,

APA, Harvard, Vancouver, ISO, and other styles

37

Slyvka, M. M. "The concept of state financial control and the legal status of the subjects of its provision." Analytical and Comparative Jurisprudence, no. 5 (October 12, 2024): 624–27. http://dx.doi.org/10.24144/2788-6018.2024.05.96.

Full text

Abstract:

The article is devoted to the study of the concept of state financial control and the legal status of the subjects of its provision. It is noted that, in practice, the system of state financial control bodies is extremely extensive and includes a large number of bodies that do not interact properly. It is proposed to understand state financial control as the activity of state authorities and local self-government regulated by financial and legal norms, based on the principles of legality, independence, objectivity, efficiency and aimed at protecting the financial interests of the state, busine

APA, Harvard, Vancouver, ISO, and other styles

38

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

39

Popov, Nikita K., and Yulia N. Kovalenko. "METHODS OF FINANCIAL CONTROL OVER THE OPERATIONS OF DIGITAL FINANCIAL ASSETS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/5, no. 150 (2024): 151–57. http://dx.doi.org/10.36871/ek.up.p.r.2024.09.05.015.

Full text

Abstract:

This study examines the methods of financial control over the operations of digital financial assets (hereinafter referred to as CFA) in Russia, as well as the latest information system in general from a positive point of view and from a negative one. The definition of CFA is given, taking into account their characteristics, the principles and functions of CFA are defined, as well as the global problems identified in the study, which are related to the difficulties of replacing the dollar with digital financial assets, the main differences between cryptocurrency and CFA. A SWOT analysis of the

APA, Harvard, Vancouver, ISO, and other styles

40

Grant, Jennifer. "It Is About Control: Progressivism, FATCA and Global Law." Perspectives on Federalism 8, no. 3 (2016): E—87—E—104. http://dx.doi.org/10.1515/pof-2016-0018.

Full text

Abstract:

Abstract Progressive ideology has slowly eroded American principles for over a century, declaring social control its ultimate goal. Social control is not possible while American principles, such as individual freedoms and limited government, thrive. Global control is now the favored progressive tactic to overcome such principles, and no sector of our lives is off limits. This paper intends to examine the motives behind, and consequences of, U.S. legislation known as the Foreign Account Tax Compliance Act (“FATCA”). Thanks to FATCA, financial institutions around the world have been forced into

APA, Harvard, Vancouver, ISO, and other styles

41

Neklesa, Oleksandr, Elvira Sydorova, and Yana Paleshko. "Financial control as a tool in overcoming corruption." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, no. 1 (2021): 326–32. http://dx.doi.org/10.31733/2078-3566-2021-1-326-332.

Full text

Abstract:

Corruption offenses nowadays remain a serious threat to the national security of a state. Persons empowered to perform state functions are the basic sources of corruption risks. The main document that outlines the basic principles of preventing and combating corruption in our country is the Law of Ukraine "On Principles of Preventing and Combating Corruption" and "On Amendments to Certain Legislative Acts of Ukraine on Liability for Corruption Offenses." Corruption in public finances is a threat that gives a momentum for the development of forgery of accounting and tax reporting documents, mis

APA, Harvard, Vancouver, ISO, and other styles

42

Khairani, Kinanti Aurora, and Salma Taqwa. "Pengaruh Pengendalian Internal dan Financial Distress terhadap Konservatisme Akuntansi." Jurnal Nuansa Karya Akuntansi 2, no. 3 (2024): 278–92. https://doi.org/10.24036/jnka.v2i3.67.

Full text

Abstract:

Financial statements are a description of the company's condition within a certain period of time. One of the principles that can be used to prepare financial statements is the principle of conservatism. The use of accounting conservatism in preparing financial statements can reduce information asymmetry in a company. This study aims to determine how the effect of internal control and financial distress on accounting conservatism. This study used 163 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that internal control has no effe

APA, Harvard, Vancouver, ISO, and other styles

43

Urazbaeva, Ilmira Konysbaevna. "THE MEANING AND HISTORY OF THE CONCEPT OF FINANCIAL CONTROLLING." Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft 78 (April 24, 2024): 7–11. https://doi.org/10.5281/zenodo.11061871.

Full text

Abstract:

This article explores the meaning and history of the concept of financial control. Financial control is an important component of financial management and is aimed at ensuring the efficiency, transparency and reliability of the organization's financial transactions. The article examines the evolution of the concept of financial control, starting from its origins and development in various countries. Also are analyzed the basic principles and methods of financial control, its role in the modern economy and its impact on the stability of the financial system. The study allows us to better unders

APA, Harvard, Vancouver, ISO, and other styles

44

Anistratenko, Yu I., and I. V. Hrytsiuk. "On the question regarding the definition of the principles of financial control." Legal position, no. 3 (2023): 189–93. http://dx.doi.org/10.32782/2521-6473.2023-3.37.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

KLYCHOVA, Guzaliya S., and El'vira R. SALAKHUTDINOVA. "Non-financial reporting as a tool for strategic management and enterprise control in the context of lean production." International Accounting 28, no. 2 (2025): 17–31. https://doi.org/10.24891/ia.28.2.17.

Full text

Abstract:

Subject. This article considers a set of theoretical and methodological aspects that characterize the relationship between non-financial reporting, strategic management and control in the context of the application of lean principles. Objectives. The article aims to identify the patterns of influence of non-financial indicators on the effectiveness of strategic decisions, optimization of control processes in the context of lean manufacturing, as well as determine ways to increase the transparency and accountability of the enterprise to stakeholders. Methods. For the study, we used comparison,

APA, Harvard, Vancouver, ISO, and other styles

46

Уткина, К. М. "The practice of exercising state financial control in the context of digitalization." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 1359–62. http://dx.doi.org/10.34925/eip.2021.128.3.275.

Full text

Abstract:

В статье рассмотрено понятие внешнего государственного финансового контроля. Представлена сущностная характеристика, основные цели, задачи, принципы. внешнего государственного финансового контроля. The article deals with the concept of external state financial control. The essential characteristics, main goals, objectives, principles, external state financial control are presented.

APA, Harvard, Vancouver, ISO, and other styles

47

Temirov, Mukhammadali. "EXPERIENCE OF FOREIGN COUNTRIES IN THE FIELD OF PUBLIC FINANCIAL CONTROL." Economics and education 24, no. 4 (2023): 339–47. http://dx.doi.org/10.55439/eced/vol24_iss4/a56.

Full text

Abstract:

This article describes the organization of financial control in foreign countries, studied the general principles and functions of control bodies. The materials on the activities of the control bodies of foreign countries are summarized and the features of modern foreign experience in organizing control are studied.

APA, Harvard, Vancouver, ISO, and other styles

48

Budko, Oksana, and Olena Kornienko. "AUDIT OF FINANCIAL RESULTS: ORGANIZATIONAL AND METHODOLOGICAL PRINCIPLES OF CONDUCT." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(4) (September 28, 2022): 79–87. http://dx.doi.org/10.31319/2709-2879.2022iss1(4).264869pp79-87.

Full text

Abstract:

The purpose of the article is research and generalization of organizational and methodical approaches to the audit of financial results and development of directions for their improvement. The purpose and tasks of the audit of financial results are revealed in the article. The levels of the legal framework used during the audit are defined: the first - codes and laws of Ukraine, the second - accounting and auditing standards, the third - branch regulations, the fourth - regulatory documents at the enterprise level. The sources of the audit are highlighted, which are grouped into basic document

APA, Harvard, Vancouver, ISO, and other styles

49

Yazlyuk, Borys, Anatoliy Guley, Ruslan Brukhanskyi, Hanna Shovkoplias, and Tetiana Shvydka. "Basic principles of financial markets regulation and legal aspects of the legislative requirements." Investment Management and Financial Innovations 15, no. 1 (2018): 337–49. http://dx.doi.org/10.21511/imfi.15(1).2018.28.

Full text

Abstract:

Financial services market (FSM) is one of the effective mechanisms for ensuring the competitiveness of the country’s economy. It is precisely because of its ability to direct investment flows into the most attractive segments of the economy, and the FSM development can contribute to economic growth. Accordingly, today it is important to strengthen the financial services market in Ukraine. For this purpose, it is necessary to study the current state, identify problems and determine the main directions of its development in a timely manner.The article investigates the financial services market i

APA, Harvard, Vancouver, ISO, and other styles

50

Kafia, Almida. "Public Internal Financial Control. Evidence from Albania." European Journal of Economics and Business Studies 2, no. 1 (2015): 144. http://dx.doi.org/10.26417/ejes.v2i1.p144-154.

Full text

Abstract:

Public Internal Financial Control (PIFC) was developed in the late 90s as means for Eastern Bloc countries working toward full membership in the European Union (EU) to implement the necessary control systems to safeguard public resources. PIFC is an integral part of the National Strategy for Development and Integration (NSDI). This document, produced in March 2008, replaced the National Strategy for Social and Economic Development and set priorities and medium to long-term targets, strategic objectives for Albania and also includes a set of operating principles to ensure that government polici

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!