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Система финансового менеджмента в органах государственного управления: внутренний контроль и аудит
Вестник АКСОР. 2011. № 2. С. 39-46.
Titova L. N.
Nowdays normative legal acts adopting by the government are aimed at improving the efficiency of public expenditures, associated with the stimulation of economic development. A lot of new budgetary tools are entered in our economy. Nevertheles, practical implementation of new mechanisms and tools is enough slow. This situation focuses on the efficiency of public expendirures of all budgetary levels. In accordance with the global experience, the drastic increase of the efficiency and impact of pulic expenditures can be achieved only by the way of creating the modern system of financial management in government, one of the most important part of which is an internal control and audit.
Language:
Russian
Keywords: information and communication technologiesмониторингреагирование на рискрискицелеполаганиеmonitoringоценка рисковcontrol environmentriskspublic and municipal financial control (PMFC)internal control and auditCOSO model - the concept of the system of internal control( SIC)evaluation and risk-managementcontrol proceduresCOSO model - the structure of the model of risk-managementgoals settingsclassification of eventsrisk's evaluationresponse to risklevels of reliability of internal controlуровни надежности систем внутреннего контроляклассификация событиймодель COSO - Структура модели управления рискамиинформация и коммуникацияконтрольные процедурыоценка и управление рискамисреда контролямодель COSO - концепция системы внутреннего контроля (СВК)внутренний контроль и аудитгосударственный и муниципальный финансовый контроль (ГиМФК)
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