Record Details

Standardization of state financial control on the basis of system approach

Ekonomika

View Archive Info
 
 
Field Value
 
Title Standardization of state financial control on the basis of system approach
Standardization of state financial control on the basis of system approach
 
Creator Lyubenko, Andriy
 
Subject
state financial control, standards of financial control, INTOSAI standards


state financial control, standards of financial control, INTOSAI standards

 
Description  The Ukrainian integration into the world economic community means the unification of NATIONAL standards, the financial reporting, auditing and state financial control, its closest approach to the international requirements. It is difficult to overestimate the value of standardization for the economic environment and state administration. The advantages of standardization consist not only in the simplification of processes and procedures, but also in their strengthening due to reliability, which is based on the identity of understanding the rules and norms, and the high quality based on the approach regarding the questions of responsibility and introducing penalties for the possible violations. The author analyzes the development of the state financial control in Ukraine according to the INTOSAI standards. The article presents the necessity to develop and implement the national standards of financial control in accordance with the INTOSAI standards.
The Ukrainian integration into the world economic community means the unification of NATIONAL standards, the financial reporting, auditing and state financial control, its closest approach to the international requirements. It is difficult to overestimate the value of standardization for the economic environment and state administration. The advantages of standardization consist not only in the simplification of processes and procedures, but also in their strengthening due to reliability, which is based on the identity of understanding the rules and norms, and the high quality based on the approach regarding the questions of responsibility and introducing penalties for the possible violations. The author analyzes the development of the state financial control in Ukraine according to the INTOSAI standards. The article presents the necessity to develop and implement the national standards of financial control in accordance with the INTOSAI standards.
 
Publisher Vilniaus universiteto Ekonomikos fakultetas / Vilnius University Faculty of Economics
 
Contributor

 
Date 2015-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.zurnalai.vu.lt/ekonomika/article/view/5319
10.15388/Ekon.2015.1.5319
 
Source Ekonomika; Ekonomika 2015 94(1); 52-60
1392-1258
1392-1258
 
Language lit
 
Relation http://www.zurnalai.vu.lt/ekonomika/article/view/5319/3473
 
Rights Autorinės teisės (c) 2015 Ekonomika