Issue №: 4 (32)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
INTERNAL AUDIT AND DIAGNOSTICS IN THE SYSTEM OF STATE FINANCIAL CONTROL AND MANAGEMENT OF THE BUDGET INSTITUTION'S ACTIVITIES
GUTSALENKO Liubov – Doctor of Economic Sciences, Professor, Head of the Department of Audit and State Control, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: lyboffv@gmail.com).
MULYK Tatiana – Candidate of Economic Sciences, Associate Professor, Head of the Analysis and Statistics Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: mulyk_t_o@ukr.net).
The article deals with the overview of scientific approaches to the interpretation of the essence of control and diagnostics, forms the actual definition of these categories. The place of control and diagnostics in the managerial environment and its functional features are determined. Authors determine the task and basic concepts of internal control, formulated in INTOSAI, COSO and COBIT documents. The purpose of the audit is outlined, which reflects the "ideology" of the international approaches to audit, defined by the Limas Declaration of the basic (precept) guiding principles of audit. It is emphasized, that internal control in public institution is based on the principles of legality, objectivity, responsibility and allocation of powers, precautionary and openness. The peculiarities of state financial control in some EU countries, in particular: Germany, France, England and Sweden, are presented.
The powers of the subjects of control of observance of budget legislation are described, which are divided into two large groups: national and specialized control bodies in accordance with the Budget Code of Ukraine.
The results of the state financial audit of individual business transactions for major entities of the public sector that the state auditors have conducted during January-February 2018 are given. Control actions to determine the relationship of the controlling subject and object control and efficiency of all control procedures are singled out. The features of investigation of internal financial control and diagnostics budgetary institutions are determined.
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2. Prib, K. A. & N. I. Patyka (2016). Diahnostyka v systemi upravlinnia: [Diagnostics in the control system]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian].
3. Matviienko, H.A. (2014). Rozvytok i perspektyvy vzaiemodii Ukrainy z mizhnarodnoiu orhanizatsiieiu vyshchykh orhaniv finansovoho kontroliu [Development and prospects of Ukraine's interaction with the international organization of higher financial control bodies]. Naukovyi visnyk Akademii munitsypalnoho upravlinnia:Seriia “EKONOMIKA” – Scientific Herald of the Academy of Municipal Management: Series "ECONOMY", 2, 95-104 [in Ukrainian]. 4. Pro INTOSAI [About INTOSAI]. (n.d.) ac-rada.gov.ua. Retrieved from http://www.ac-rada.gov.ua/control/main/uk/publish/article/16733062 [in Ukrainian]. 5. Limska deklaratsiia kerivnykh pryntsypiv kontroliu: Deklaratsiia, Mizhnarodnyi dokument vid 01.01.1977 [The Lima Declaration of Control Guiding Principles: the international document of 01.01.1977]. (n.d.) rada.gov.ua. Retrieved from http://zakon5.rada.gov.ua/laws/show/604_001 [in Ukrainian]. 6. Strekal, O.O. (2016) Limska deklaratsiia ta yii vplyv na formuvannia suchasnykh modelei derzhavnoho finansovoho kontroliu v krainakh YeS [The Lima Declaration and its impact on the formation of modern models of state financial control in the EU]. Efektyvna ekonomika – Effective Economy, 9. Retrieved from http:// www. economy. nayka. com.ua /?op= 1&z=5159 – Nazva z ekranu [in Ukrainian].
7. Kamenska T.O. & Redko O.Iu. (2015) Vnutrishnii kontrol i audyt v upravlinni [Internal control and audit in management]. Kyiv: DP “Inform.-analit. Ahentstvo [in Ukrainian].
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9. Svirko, S.V., Kondratiuk, I.O., Doroshenko, O.O., Starchenko N.M. & Yefymenko, T.I. (2012). Bukhhalterskyi oblik i kontrol u konteksti Biudzhetnoho kodeksu Ukrainy [Accounting and control in the context of the Budget Code of Ukraine]. Kyiv: DNNU “Akad. fin. upravlinnia” [in Ukrainian].
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13. Mulyk, T.O. & Marchenko, S.I. (2017). Rol ekonomichnoi diahnostyky v diialnosti pidpryiemstva [A role of economic diagnostics is in activity of enterprise] Rozvytok obliku, analizu i audytu subiektiv suspilnoho interesu: tezy vystupiv Mizhnar. nauk. konf. Zhytomyr - Development of account, analysis and audit of subjects of public interest: theses of appearances of International Scientific Conference (pp. 343-345). Zhytomyr: “O.O. Yevenok” [in Ukrainian]. 14. Adams, R. (1995). Osnovu audyta [Basics of audit]. (U.A. Arnenko, Trans) Mykolayiv: Audyt, Yzd. obъedynenye “IuNYTY” [in Russian].
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
