Reforming of the public internal financial control in Ukraine
CHERNYTSKIY S.P.
Director of Department of Organizational Operations The State Financial Service of Ukraine, Postgraduate student of the Chair of Economic Policy of the National Academy of Public Administration, the President of Ukraine,
Director of Department of Organizational Operations The State Financial Service of Ukraine, Postgraduate student of the Chair of Economic Policy of the National Academy of Public Administration, the President of Ukraine,
ERMILOVA A.YU.
Head of Department of Monitoring of Risk Operation and State Procurements The State Financial Service of Ukraine, Postgraduate student of the National University of the Public Tax Service of Ukraine,
Head of Department of Monitoring of Risk Operation and State Procurements The State Financial Service of Ukraine, Postgraduate student of the National University of the Public Tax Service of Ukraine,
TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.2),
p. 122-127
The reasons of a reformation of the current public financial control system and need of implementation of the internal control and internal audit systems in the activity of the public sector bodies are considered in the article.
Keywords: the state; public management; public internal financial control; internal control; internal audit; harmonization; inspection; risks; monitoring; public sector bodies; the State Financial Inspection
References:
- Action Plan for Implementation of Provisions of the Concept of Development of Public Internal Financial Control for a period till 2017, approved by the Executive Order of the Cabinet of Ministers of Ukraine No. 1347-r of 22 October 2008 (redrafted by the Executive Order of the Cabinet of Ministers of Ukraine No. 1601-r of 23 December 2008). Available at: http:///www.lіgа.nеt. (In Ukrainian).
- Budget Code of Ukraine (No 2456-VI of 8 August 2010). Available at: http://www.lіgа.nеt. (In Ukrainian).
- Concept of Development of Public Internal Financial Control till 2017 approved by the Executive Order of the Cabinet of Ministers of Ukraine No. 158-r of 24 May 2005 (with the changes introduced by the Executive Orders of the Cabinet of Ministers of Ukraine No. 1347-r of 22 October 2008 and No. 1601-r of 23 December 2009). Available at: http://www.lіgа.nеt. (In Ukrainian).
- The Limsky declaration of supervising principles of control was adopted by the Congress of the International Organization of Supreme Audit Institutions (INTOSAI) in October 1977. Available at: http://www.lіgа.nеt. (In Ukrainian).
- Mamyshev A.V. (2004). The ways of Europeanization of the public audit. Financial Control. No 8. P. 44–50. (In Ukrainian).
Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606
Founder: Southern Federal University
ISSN: 2073-6606