The main approaches to the definition of basic terms in the field of internal public financial control are studied. The paper provides an analysis of internal control categories in the world. The current trends in the interpretation of these terms in national legislation are underlined. The own definition of the internal state financial control is provided.

Keywords: state financial control; internal state financial control; audit; internal audit; The State Financial Inspection of Ukraine.

DOI: http://dx.doi.org/10.17721/1728-2667.2013/147-6/1

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