The problem of ensuring efficiency of internal control in a budget institution and directions of its solution

Journal Title: Проблеми економіки - Year 2013, Vol 2013, Issue 3

Abstract

The article analyses the problem of ensuring efficient and legitimate functioning of the system of state finance in Ukraine. It justifies a necessity of introduction of internal control into budget institutions, which conforms with the Concept of Development of State Internal Financial Control in Ukraine. It identifies tasks of internal control in budget institutions. It identifies general and special criteria of assessment of efficiency of internal control in budget institutions. It offers directions of ensuring efficiency of internal control in Ukraine. Its scientific novelty lies in identification of tasks of internal control in a budget institution and proposed directions of ensuring efficiency of internal control into budget institutions. Practical significance is in a possibility of application of the author's conclusion in practical activity of managers of budget funds with the aim to organise efficient internal control.

Authors and Affiliations

Nataliya Synyugina

Keywords

Related Articles

Research Interregional Disproportions of Social and Economic Development in Ukraine

In the article the analysis of interregional disproportions of socio and economic development is presented in a country, basic factors that assist the origin of disproportion and the system of indexes is offered for the...

Financial leasing: current state and prospects of development

Theoretical specific features of financial leasing are examined, the current state, the problems of development and actual directions of its practical application are identified.

Specific features of realisation of socio-economic interests of Ukrainian regions with the help of financial mechanisms

The article studies theoretical and methodological grounds of ensuring realisation of socio-economic interests of the region with the help of financial mechanisms. In particular, it establishes the essence of the financi...

Target function of a company: evolution of concepts and modern views

The article studies evolution of concepts of target function of a company in the context of changing views on the nature of a company, changing conditions of management and practices of management. It reveals main factor...

Methodological Approaches to Designing Integrated Systems of Management of Food Service Enterprises

The article presents materials of studying the processes of designing functions and structures of management of food service enterprises by criteria of composition of the enterprise objectives, their participation in the...

Download PDF file
  • EP ID EP136350
  • DOI -
  • Views 100
  • Downloads 0

How To Cite

Nataliya Synyugina (2013). The problem of ensuring efficiency of internal control in a budget institution and directions of its solution. Проблеми економіки, 2013(3), 314-320. https://europub.co.uk/articles/-A-136350