P. Andreev, PhD in Economics Chairman of the State Financial Inspection of Ukraine, Kyiv THEORETICAL APPROACHES TO THE DEFINITION OF THE INTERNAL STATE FINANCIAL CONTROL

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

  1. Drozd, I.K., Shevchuk, V. O. (2007). State financial control. Kyiv: Imeks-LTD (in Ukr.).
  2. Ahaptsov, S.A. (2004). State financial control and the budgetary policy of Russian State. Finansovyi kontrol (Financial Control), 1, 11-12 (in Rus.).
  3. Futoranska, Yu. M. (2006). Some aspects of the state regulation in sphere of the internal financial control in Ukraine. Finansovyi kontrol (Financial Control), 2, 20-23. (in Ukr.).
  4. Nevidomyi, V.I. (2009). Prospects of the self-governing financial control development in the system of state admini- stration agencies. Suchasnyi stan ta perspektyvy rozvytku derzhavnoho kontroliu v Ukraini (Current Situation and Prospects of development of financial control and audit in Ukraine). Ukrainian scientific conference (in Ukr.).
  5. Stefaniuk, I.B. (2011). Methodological principles of the state internal financial control operating in Ukraine. Finansy Ukrainy (Finance of Ukraine), 6, 82-102 (in Ukr.).
  6. The Law of Ukraine (2012). On the Basic Principles of Implementation of the State Financial Control in Ukraine. Re- trieved from http://zakon1.rada.gov.ua/laws/show/2939-12. (in Ukr.).
  7. The draft Law of Ukraine (2008). On State Financial Control. Retrieved from http://w1.c1.rada.gov.ua/ pls/zweb2/webproc4_2?id=&pf3516=2020&skl=7 (in Ukr.).
  8. The Concept of development of the state internal financial control for the period till 2017. Retrieved from http://zakon2.rada.gov.ua/laws/show/158-2005-%D1%80. (in Ukr.).


  • pdf 147_1
    File size: 306 kB Downloads: 46