Problems of functioning of state internal financial control in Ukraine

Keywords: management, finance, state, control, war

Abstract

Purpose:  The purpose of the article is to identify the problems of the functioning of state internal financial control during the period of its transformation and development in order to take into account the results of the research in the course of developing the modern concept of state internal financial control.

Design / Method / Research approach. To realize the goal of the research, its decomposition was carried out and the main aspects of the formation, development and conceptual transformation of state internal control in Ukraine were investigated; formulated directions in the functioning of the state internal financial control at the current stage of development and in the conditions of repelling the armed aggression of the Russian Federation.

Research results. The results of the research will be used to develop a modern concept of state internal financial control.

Theoretical value of research. The theoretical value of the study consists in conducting a retrospective analysis of the formation, development and conceptual transformation of state internal control in Ukraine and identifying problematic issues in the practice of its implementation, which is the basis for the further formulation of modern (up-to-date) conceptual principles of the functioning of state internal control in Ukraine, taking into account the security situation.

Practical value of research. The implementation of the given proposals in the subject area of research will make it possible to increase the efficiency of public administration in Ukraine, and will also contribute to the economical and effective use of limited state resources.

Originality / Value of research. The research is an original result of scientific work carried out by the author's team, which contributes to the improvement of modern theory and practice in the subject area of research.

Research Limitations / Future Research. A limitation of the study is the use of open sources and data. We see the prospects for further research in the implementation of a set of measures proposed based on the results of this study.

Type of article: theoretical.

Downloads

Download data is not yet available.

References

Prohrama diyalʹnosti Kabinetu Ministriv “Nazustrich lyudyam” [Program of activities of the Cabinet of Ministers “Towards the People”]: prohrama Kabinetu Ministriv Ukrayiny vid 04 lyutoho 2005 r. Ofitsiynyy visnyk Ukrayiny. 2005. № 6. S. 348.

Skhvalennya Kontseptsiyi rozvytku derzhavnoho vnutrishnʹoho finansovoho kontrolyu [Approval of the Concept of development of state internal financial control]: rozporyadzhennya Kabinetu Ministriv Ukrayiny vid 24.05.2005 r. № 158-r. Ofitsiynyy visnyk Ukrayiny. 2005. № 22. S. 1224.

Pro zatverdzhennya Poryadku provedennya inspektuvannya Derzhavnoyu audytorsʹkoyu sluzhboyu, yiyi mizhrehionalʹnymy terytorialʹnymy orhanamy [On the approval of the Procedure for conducting inspections by the State Audit Service, its interregional territorial bodies]: postanova Kabinetu Ministriv Ukrayiny vid 20.04.2006 № 550. Ofitsiynyy visnyk Ukrayiny. 2006. № 16. S. 1206.

Pro zatverdzhennya Poryadku provedennya orhanamy derzhavnoyi kontrolʹno-reviziynoyi sluzhby derzhavnoho finansovoho audytu vykonannya byudzhetnykh prohram [On the approval of the Procedure for conducting a state financial audit of the implementation of budget programs by the bodies of the state control and audit service]: postanova Kabinetu Ministriv Ukrayiny vid 10.08.2004 r. № 1017. Ofitsiynyy visnyk Ukrayiny. 2004. № 32. S. 868.

Pytannya Derzhavnoyi finansovoyi inspektsiyi [Issues of the State Financial Inspection]: postanova Kabinetu Ministriv Ukrayiny vid 07.09.2011 r. № 968. Uryadovyy kurʼyer. 2011. № 171.

Pro vnesennya zmin do deyakykh aktiv Kabinetu Ministriv Ukrayiny [On making changes to some acts of the Cabinet of Ministers of Ukraine]: postanova Kabinetu Ministriv Ukrayiny vid 14.12.2016 r. № 950. Ofitsiynyy visnyk Ukrayiny. 2016. № 100. S. 3261.

Byudzhetnyy kodeks Ukrayiny [Budget Code of Ukraine]. Vidomosti Verkhovnoyi Rady Ukrayiny. 2010. № 50(51). S. 572.

Prohrama ekonomichnykh reform na 2010 – 2014 roky “Zamozhne suspilʹstvo, konkurentospromozhna ekonomika, efektyvna derzhava” [Program of economic reforms for 2010-2014 “Prosperous society, competitive economy, efficient state”]: prohrama Komitetu z ekonomichnykh reform pry Prezydentovi Ukrayiny vid 02.06.2010.

Stratehiya rozvytku systemy upravlinnya derzhavnymy finansamy [Strategy for the development of the state finance management system]: rozporyadzhennya Kabinet Ministriv Ukrayiny vid 01.08.2013 r. № 774-r. Ofitsiynyy visnyk Ukrayiny. 2013. № 82 (01.11.2013). S. 3052.

Vykonannya stratehiyi reformuvannya systemy upravlinnya derzhavnymy finansamy u 2017-2020 rokakh. Prezentatsiya [Implementation of the strategy of reforming the state finance management system in 2017-2020]. Veb – sayt: Ministerstvo finansiv Ukrayiny. Available from : https://mof.gov.ua/uk/zvit.

Zvit pro vykonannya Stratehiyi reformuvannya systemy upravlinnya derzhavnymy finansamy za period lyutyy 2017 r. – hrudenʹ 2019 r. [Report on the implementation of the Strategy for Reforming the State Finance Management System for the period February 2017 - December 2019]. Veb – sayt: Ministerstvo finansiv Ukrayiny. Available from : https://mof.gov.ua/uk/zvit.

Pro skhvalennya Stratehiyi reformuvannya systemy upravlinnya derzhavnymy finansamy na 2022 – 2025 roky [On the approval of the Strategy for Reforming the State Finance Management System for 2022-2025]: rozporyadzhennya Kabinetu Ministriv Ukrayiny vid 29.12.2021 r. № 1805-r. Available from : https://ips.ligazakon.net/document/KR211805?an=1.

Smart-postanovka tsiley, abo yak zrobyty budʹ-yake zavdannya zdiysnennym? [Smart goal-setting, or how to make any task feasible?] Veb-sayt: CyberShark. Available from : https://cybershark.pro/uk/smart-postanovka-cilej/.

Doran, G. T. There's a S.M.A.R.T. way to write management's goals and objectives. Management Review. 1981. № 70(11). pp. 35-36.

Republic of Lithuania Law on Internal Control And Internal Audit. 10.12.2002. № IX-1253 (As last amended on 7 May 2020 – № XIII-2924).

Informatsiya pro stan funktsionuvannya pidrozdiliv vnutrishnʹoho audytu derzhavnykh orhaniv u 2021 rotsi [Information on the state of functioning of internal audit units of state bodies in 2021]. Veb – sayt: Ministerstvo finansiv Ukrayiny. Available from : https://cutt.ly/UZOShSM.

Pro zatverdzhennya Standartiv vnutrishnʹoho audytu [On the approval of Internal Audit Standards: Order of the Ministry of Finance of Ukraine dated 04.10.2011 No. 1247]: nakaz Ministerstva finansiv Ukrayiny vid 04.10.2011 № 1247. Available from : https://zakon.rada.gov.ua/laws/show/z1219-11#Text.

Rozvytok derzhavnoho vnutrishnʹoho finansovoho kontrolyu [Development of state internal financial control]. Veb – sayt: Ministerstvo finansiv Ukrayiny. Available from : https://www.mof.gov.ua/uk/normativna-baza-dvfk.


Abstract views: 50
PDF Downloads: 38
Published
2022-08-31
How to Cite
Loishyn, A., & Kustrich, K. (2022). Problems of functioning of state internal financial control in Ukraine. Journal of Scientific Papers ʽʽSocial Development and Security’’, 12(4), 27-45. https://doi.org/10.33445/sds.2022.12.4.4
Section
Social Sciences