P. Andreev, PhD in Economics State Financial Inspection of Ukraine, Kyiv ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM

Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main european models of the public internal financial control. The current trends and perspectives of the public internal financial control reforming in Ukraine are underlined.

Keywords: internal public financial control, Latin model, Northern European model, the central unit of harmonization, internal audit.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/154-1/1

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