Information and analytical rationale for the implementation of internal financial control in the public sector

Информационно-аналитическое обоснование осуществления внутреннего финансового контроля в государственном секторе

Maxim V. Lozovoy (Лозовой М.В.) and Natalya V. Parushina (Парушина Н.В.)
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Maxim V. Lozovoy (Лозовой М.В.): Central Russian Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Natalya V. Parushina (Парушина Н.В.): Central Russian Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2023, vol. 4, 75-80

Abstract: The article substantiates the relevance of using information and analytical data for assessing and planning control checks by external control structures and internal financial control. An assessment was made of the identified violations in the financial sector in recent years and a conclusion was made about the growth of violations in the budget system, accounting and reporting, and procurement. A sample of financial inspections at the level of external control by type of organization showed that the number of inspections is optimal and allows one to achieve its maximum effect when building a predictive model of financial control.

Keywords: budget; public procurement; internal financial audit; control measure; subordinate institutions; financial risks; damage (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s23410

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