INTRODUCTION OF INTERNAL CONTROL AS A MANAGEMENT FUNCTION IN THE SYSTEM OF STATE BODIES OF UKRAINE
Journal Title: Наукові праці. Серія "Державне управління" - Year 2017, Vol 298, Issue 286
Abstract
The development of public internal financial control is one of the priorities of Ukraine’s foreign policy and sub-ject to scrutiny by the European Community at the study of question about entering of Ukraine into EU. Also, one of the conditions for Ukraine’s macroeconomic financial assistance is the introduction of the basic principles of the internal financial controls and ensuring the effective functioning of internal audit units of the manag-ers of budgetary facilities. Today, public internal financial control at the legislative level is recognized as an instru-ment of public administration. It allows to carry out assigned tasks and reduce the number of problem issues related to the activities of public and municipal authorities. In the article the analysis of implementation of internal control functions in the bodies of state authorities of Ukraine. Identifies the main approaches to the understanding of the concept of «internal control» on the basis of the definitions offered by the current legislation of Ukraine. The analysis of the implementation in practice of the main components of the national system of internal control. The analysis of the conformity of measures of domestic inter-nal control and the measures recommended by the European Union is carried out. Identifies the role of the manager and specialists in building the system of internal financial management and control of the institution is defined.
Authors and Affiliations
O. Kravtsova
Keywords
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