Analysis of methodological provisions for assessing the level of internal financial audit efficiency applied by state financial control bodies
https://doi.org/10.18384/2949-5024-2023-4-73-85
Abstract
Aim. Assessment of methods for analysing the effectiveness of internal financial audit applied by public financial control bodies.
Methodology. The methodological provisions for assessing the level of internal financial audit efficiency applied by the Accounts Chamber of the Russian Federation and the Federal Treasury in 2021–2023 have been analyzed.
Results. The necessity of amending the provisions of the external public audit standard designed to provide methodological support for the implementation of the function of the Accounts Chamber of the Russian Federation to verify and analyse the effectiveness of internal financial audit has been substantiated.
Research implications. Theoretical and/or practical significance lies in the identification of contradictions in the methodology of assessment of internal financial audit applied by the Accounts Chamber of the Russian Federation, which can be used both in the preparation of disagreements to the acts of audits, and to improve the normative legal acts of the latter.
About the Authors
D. M. Plotnikov
State University of Education
Russian Federation
Russian Federation
Dmitry M. Plotnikov – Сand. Sci. (Economics), Director of the Financial Monitoring Center,
ul. Very Voloshinoi 24, Mytishchi 141014, Moscow Region.
G. B. Mikhailovsky
HPMONT RUS LLC
Russian Federation
Russian Federation
Grigory B. Mikhailovsky – Chief Operating Officer,
sh. Kashirskoe 13b, etazh 6, pomeshch. I, Moscow 115230.
References
1. Buglak S. V., Grigorev A. V., Zakutnev S. E., Kachaev I. V., Chistov I. V. Biudzhetnoe planirovanie raskhodov na obespechenie oboronosposobnosti strany: sovremennaia organizatsiia i napravleniia sovershenstvovaniia [Budget planning of expenditures for ensuring the country’s defense capability: modern organization and areas of improvement]. Moscow, Voennyi universitet imeni kniazia Aleksandra Nevskogo Ministerstva Oborony Rossiiskoi Federatsii Publ., 2023. 162 p.
2. Egorova I. S. [Features of evaluating the effectiveness of internal financial audit]. In: Auditor [Auditor], 2018, no. 4, pp. 29–35.
3. Ialbulganov A. A. [Reforming internal state financial control: goals, objectives and legal challenges]. In: Aktualnye problemy rossiiskogo prava [Actual problems of Russian law], 2020, no. 11, pp. 76–94.
4. Isaev E. A. [Aspects of interaction between the federal treasury and the accounts chamber of the Russian Federation in the framework of control activities]. In: Finkontrol (e-journal) [Fincontrol: electronic scientific journal], 2023, no. 2. Available at: https://rufincontrol.ru/online/article/466025/ (accessed: 26.09.2023).
5. Isaev E. A. [Interaction of the Federal Treasury and the Accounting Chamber in the exercise of control]. In: Biudzhet [Budget], 2021, no. 4, pp. 38–39.
6. Kovalenko S. N., Kovalenko Iu. N. [Purpose and use of standards of external state audit]. In: Ekonomicheskaia bezopasnost sotsialno-ekonomicheskikh sistem: vyzovy i vozmozhnosti: sbornik trudov IV Mezhdunarodnoi nauchno-prakticheskoi konferentsii, Belgorod, 28 aprelia 2022 g. [Economic security of socio-economic systems: challenges and opportunities: proceedings of the IV International Scientific and Practical Conference, Belgorod, April 28, 2022]. Belgorod. Epitsentr Publ., 2022, pp. 32–37.
7. Lazareva N. V. Vnutrennii finansovyi audit [Internal financial audit]. Moscow, RUSAINS Publ., 2023. 120 p.
8. Polkhanova O. A. [Assessment of legal regulation of the Internal financial audit]. In: Finkontrol (e-journal) [Fincontrol: electronic scientific journal], 2023, no. 1. Available at: https://rufincontrol.ru/online/article/456557 (accessed: 26.09.2023).
9. Trukhina N. V. Razvitie risk-orientirovannogo vnutrennego finansovogo audita v gosudarstvennom sektore: dis. … kand. ekon. nauk [Development of risk-based internal financial audit in the public sector: Cand. Sci. thesis in Economical sciences]. Moscow, 2022. 200 p.
10. Zakharenko A. N. [New tasks of internal financial audit. Review of changes in federal standards]. In: Finkontrol (e-journal) [Fincontrol: electronic scientific journal], 2022, no. 4. Available at: https://rufincontrol.ru/online/article/450458/ (accessed: 26.09.2023).
Review
Views:
95
Email this article 