Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 4 (32)

Published: 2018.05.23

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
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.

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INTERNAL AUDIT AND DIAGNOSTICS IN THE SYSTEM OF STATE FINANCIAL CONTROL AND MANAGEMENT OF THE BUDGET INSTITUTION'S ACTIVITIES

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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.

Keywords: internal audit, control, state financial control, system, diagnostics, economic diagnostics, management of budget institutions.

List of references

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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].

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12. Drozd, I. K. (2005). Klasyfikatsiia ekonomichnoho kontroliu ta shliakhy yii vdoskonalennia [Classification of economic control and ways of its perfection] Ekonomika – Economy, 75-76, 103-108 [in Ukrainian].

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 the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).