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
- EP ID EP136350
- DOI -
- Views 101
- Downloads 0
The Issues and Development Prospects for City Branding in Ukraine
The article aims to develop theoretical and methodological recommendations for city brand building taking into account the present-day socioeconomic development of Ukrainian cities. Using analysis of theoretical works on...
Ensuring personnel reliability as a factor of increase of competitiveness
The goal of the article lies in identification of the essence of economic category "personnel competitiveness", marking out the most important factors of influence upon personnel competitiveness and identification of spe...
Organisation of the long-term budget planning and forecasting: experience of the leading countries of the world
The goal of the article lies in the study of specific features of organisation of the long-term budget planning and forecasting in the leading countries of the world. Analysing, systemising and generalising experience of...
Planning of Business in Conditions of Instability of environment
The article analyses the problem of absence of effective methods of planning enterprise activity in conditions of instability and considers possible ways of development of adequate plans in the situation.
Dialectical Interrelation between Economic Relations and Activities in the Employment Sphere
The objective of the article is consideration of the employment category and its presentation as an aggregate of interrelated concepts, definitions in order to expand the possibility of using it to analyze the reality as...