Types, methods and forms of financial control. Forms, methods of financial control

For the convenience of studying the material, the article is divided into topics:

Economic and political transformations in the Russian Federation in the early 90s led to a significant system of control bodies. In particular, in 2000, the bodies of people's control were abolished, in connection with the new political power headed by the President, presidential control arose.

New financial control bodies appeared: the Federal Treasury. Ministry of the Russian Federation for taxes and fees, Accounts Chamber. Federal Tax Police Service and others. The structure of the Ministry of Finance of Russia has been restructured, its functions have changed. There was audit control. New forms acquired public financial control.

The sphere of authority of the Accounts Chamber is control over federal property and federal funds. All legal entities are subject to control - state bodies and institutions, including state off-budget funds and the Central Bank of the Russian Federation; local governments, commercial banks, insurance companies and other commercial funds and non-governmental non-profit organizations insofar as they receive, transfer or use funds from the federal budget and extra-budgetary funds, use federal property, and also have tax, customs and other benefits provided by the federal authorities.

The following tasks have been set before the officials of the Accounts Chamber: organization of control over the execution of the federal budget and off-budget funds; preparation of proposals to eliminate detected violations and improve the budget process; assessment of the effectiveness and expediency of spending public funds, including those provided on a returnable basis, and the use of federal property; determination of the degree of substantiation of articles of draft federal budgets and extra-budgetary funds; financial expertise, i.e., an assessment of the financial consequences of the adoption of federal laws for the budget; control over the receipt and movement of budgetary funds on bank accounts; regular submission to the Federation Council and the State Duma of information on the implementation of the federal budget; control over the flow of funds from the privatization of state property, the sale and management of it.

The Accounts Chamber is also obliged to control the state of the state internal and external debt of the Russian Federation, as well as the activities of the Central Bank of the Russian Federation in servicing the state debt; the effectiveness of the use of foreign credits and loans received by the Government of the Russian Federation, as well as the provision by Russia of funds in the form of loans and free of charge to foreign and international organizations.

The main forms of control carried out by the Accounts Chamber are thematic inspections and revisions. To take measures to eliminate the identified violations, compensate for the damage caused to the state and bring to justice, including criminal liability, officials responsible for the management and use of public investments allocated on the basis of decisions of the Government of the Russian Federation.

Based on the results of control, the Ministry of Finance has the right to: demand the elimination of identified violations; limit and suspend financing from the federal budget of enterprises and organizations if they have facts of illegal spending of funds, as well as their failure to submit appropriate reports; collect public funds that are used for other purposes, with the imposition of prescribed fines.

An important role in the conduct of financial control is played by the methodological guidance of the organization in the country carried out by the Ministry of Finance, as well as the certification of audit and licensing of audit activities.

It should be noted that the control powers of the Ministry of Finance of the Russian Federation apply to financial resources only at the federal level. The budgetary legislation of the Russian Federation provides for the financial independence of the subjects of the Federation and local governments. They themselves are responsible for the formation and use of their budgets and off-budget funds.

Operational financial control within the Ministry of Finance of the Russian Federation is carried out by the Control and Audit Department (KRU) and the bodies of the Federal Treasury, established in accordance with the Decree of the President of the Russian Federation.

The Control and Audit Department of the Ministry of Finance and its local bodies exercise control over budgetary funds at state and commercial enterprises.

The federal treasury includes the Main Department of the Treasury and territorial bodies subordinate to it - the treasuries of the subjects of the Federation, cities (with the exception of district subordination), districts and districts in cities. The head of the Federal Treasury is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation, in structures that receive funds from the budgets of all levels and extra-budgetary funds; they check the financial activity of municipally owned enterprises, as well as the execution of estimates and compliance with financial discipline by local administrations. In addition, the KRU bodies conduct checks on assignments.

The bodies of the Treasury are called upon to: implement the state budget policy; manage the process of execution of the federal budget, while exercising strict control over the receipt, targeted and economical use of public funds.

The Treasury is responsible for:

The revenue and expenditure part of the federal budget in the process of its execution;

The state as a whole and the submission to the highest legislative and executive authorities of reports on the financial transactions of the Government of the Russian Federation and the state of the budget system;

Together with the Bank of Russia for the state of the state internal and external debt of the Russian Federation;

State federal extra-budgetary funds and financial relations between them and the federal budget.

Treasury bodies have the right to check various monetary documents, reports and estimates in state bodies, banks, enterprises of all forms of ownership using federal budget and extra-budgetary funds; suspend operations on their bank accounts. They have the right to issue directives for the collection in an indisputable manner of state funds used for other purposes, with the imposition of a fine in the amount of the current discount rate of the Central Bank of the Russian Federation, as well as to impose fines on in case of untimely transfer of funds received from economic entities to the accounts of the federal budget and off-budget funds in the amount of the current bank interest rate on short-term loans, increased by 10 points. As a rule, the Treasury bodies interact with the state tax authorities and law enforcement agencies.

To strengthen control over the effectiveness of public investment in 2003, a special state structure was created - the Russian Financial Corporation, one of the main tasks of which is to conduct a competitive selection and examination of investment projects carried out at the expense of centralized financial and credit resources, and organize control over the effective use of invested funds.

It should be noted that work is currently underway to delimit the competence and areas of activity of various state financial control bodies, which will be facilitated by the adoption of the federal law on financial control, which is under development.

In addition to the "broad profile" financial control bodies discussed above, in Russia there are a number of specialized financial control bodies whose scope of activity is a specific area of ​​\u200b\u200bfinance, in particular taxation or.

In connection with the increasing role of taxes in state revenues during the transition to a market economy, it became necessary to strengthen the role of the tax service. In 2009, the Ministry of the Russian Federation for Taxes and Duties was established, which in this aspect ensures control over compliance with tax laws, the correctness of the calculation, the completeness and timeliness of paying taxes and other obligatory payments.

The system of bodies of the state tax service, subordinate to the President of the Russian Federation, includes the Ministry of the Russian Federation for Taxes and Duties, the Federal Tax Police Service, as well as state tax inspectorates in the constituent entities of the Federation and local governments. The main operational link is the city and district tax inspectorates, since it is they who exercise direct tax control and keep records of taxpayers. In its turn. The Ministry of the Russian Federation for Taxes and Duties controls the activities of lower tax authorities, coordinates the interaction of tax authorities with other regulatory and law enforcement agencies.

The bodies of the state tax service have the right, in accordance with tax legislation, to check any monetary documents of legal entities and individuals, including joint ventures, foreign citizens and stateless persons; receive from them the necessary certificates and information (with the exception of those constituting a commercial secret); coordinate the compliance of economic entities with tax legislation and the correct calculation of taxes; inspect any production, storage and retail premises used for generating income; apply coercive measures against officials and citizens, including the seizure of relevant documents and the suspension of operations on bank accounts. Tax inspectorates also have the right to impose administrative fines and enforce collection of tax arrears to the budget.

To ensure the economic security of the Russian Federation and strengthen state discipline in the field of taxation, federal tax police bodies have been created, which include the Federal Tax Police Service, its territorial and local bodies.

The tax police, interacting with other bodies of the state tax service, is called upon to solve the following tasks:

Identification, prevention and suppression of tax crimes and;

Ensuring the safety of the activities of state tax inspections;

Protection of employees of tax inspectorates from unlawful encroachments in the performance of their official duties;

Prevention, detection and suppression of corruption in the tax authorities.

In order to exercise financial control in the field of insurance, in accordance with the Decree of the President of the Russian Federation "On State Insurance Supervision of the Russian Federation", the State Insurance Supervision Service (Rosstrakhnadzor) was established. The main tasks and functions of this service are determined by the Law of the Russian Federation "On Insurance".

By Decree of the President of the Russian Federation No. 1177, the Federal Insurance Supervision Service (Rosstrakhnadzor) was abolished and its functions transferred to the Ministry of Finance of the Russian Federation. The Department of Insurance Supervision was formed within the Ministry of Finance of the Russian Federation. As part of the Ministry of Finance of the Russian Federation, in addition to the Department in the central office, insurance supervision is carried out in the republics - regional inspections and groups of regions - cluster inspections.

The Department for Supervision of Insurance Activities of the Ministry of Finance of the Russian Federation, in addition to licensing insurance activities and regulating the single insurance market, monitors the validity of insurance rates and ensuring the solvency of insurers. For this purpose, rules are established for the formation and placement of insurance reserves, a methodology for calculating the ratios between assets and liabilities of an insurance company, as well as the procedure for accounting for insurance operations and reporting forms for insurance activities, including compliance with the standards established by the Ministry of Finance of the Russian Federation. In case of repeated detection of violations of the law and regulations, the Ministry of Finance of the Russian Federation has the right to limit the validity of licenses of insurance companies or file a claim for their liquidation.

The restructuring of the banking system and the emergence of commercial banks have significantly changed the functions of banks in the field of financial control. According to the current legislation, commercial banks provide control over the observance by their clients - individuals and legal entities - of the procedure established by the state for conducting settlement and cash transactions and currency legislation. In addition, commercial banks, on their own initiative, analyze the financial activities of economic entities to assess their creditworthiness when granting a loan and exercise control in the form of observation (monitoring) over the use of the issued loan and financial condition to determine the probability of repaying the loan with accrued interest on time.

A special role in the implementation of financial control belongs to the Central Bank of the Russian Federation. As a government body endowed with power, it organizes and controls monetary relations in the country. The Central Bank of the Russian Federation supervises the activities of commercial banks. For this purpose, a special subdivision has been created - the Department of Banking Supervision, which checks the compliance of commercial banks with banking legislation and the banking standards established by the Central Bank of the Russian Federation. When establishing the facts of violations or when banks provide incomplete or inaccurate information, the Central Bank of the Russian Federation, depending on the type of violation, has the right to resort to certain methods of influence: a fine in the amount of 0.1 to 1% of the minimum value; fulfillment of requirements for financial recovery, reorganization, replacement of the management of a commercial bank; the application of more stringent standards; a ban on conducting certain operations and opening branches for up to one year; the appointment of a temporary administration of the bank for a period of up to one and a half years and, finally, at least - the revocation of the license and liquidation of the bank.

Departmental financial control is carried out by structural subdivisions of ministries, departments, state committees and other government bodies over the financial and economic activities of their subordinate enterprises, institutions, organizations. Audits and inspections are appointed by the head of the state body and are carried out in a comprehensive manner - once a year in commercial organizations and once every two years - in other institutions and organizations. The activities of the control and audit services of ministries and departments are, in turn, under the control of the Ministry of Finance of the Russian Federation and the financial authorities of the constituent entities of the Federation. The scope of departmental financial control is the preservation and use of material and financial resources for their intended purpose, the suppression of wastefulness, mismanagement, additions; status of accounting and reporting.

Audit control

Audit control together with intra-economic control refers to non-state types of financial control.

Conclusion with comments (reservations), indicating a general positive opinion of the auditor on the reliability of the indicators of financial and accounting statements, but he established certain omissions, which are set out in the analytical section of the conclusion;

A negative opinion is drawn up in cases where, in the opinion of the auditor, the accounting does not comply with the requirements of regulatory legislation, and the financial statements do not give a reliable idea of ​​the financial position of the audited enterprise;

Enterprise profit

Back | |

The content and significance of financial control

Control, being one of the most important functions of the management process carried out at any level, is a system of observation and verification of the process of functioning of the managed object to the adopted management decisions, as well as identifying the results of management actions on the managed object.

Control is exercised in various spheres of the company's activity. In connection with this, types of control are distinguished: economic, statistical, financial, environmental, technical, administrative, etc.

As a form of realization of the control function of finance, financial control is necessary in any society based on commodity-money relations. In countries with a market economy, the role of financial control is especially great, since the most important activity of business entities, subject to mandatory compliance with established legal norms, is increasing its efficiency. Financial control is essential for financial management at any level, ensuring the reliable functioning of the entire financial system, the implementation of the financial policy pursued by the state, and helps to ensure financial security.

Financial control- ϶ᴛᴏ a set of actions and operations carried out by specially authorized bodies, with the aim of monitoring compliance by business entities and state authorities and local self-government with the rules of law in the process of formation, distribution and use of financial resources for the timely receipt of complete and reliable information on the implementation of the adopted management financial decisions.

The purpose of financial control is to timely obtain all information about the progress of the financial management process at the micro and macro levels, identified violations for making adequate management decisions. The purpose of financial control is realized in the tasks it performs.

The main tasks of financial control will be:

• ensuring the financial security of the state and the financial stability of business entities;
• fulfillment by business entities of their financial obligations, incl. before state authorities and local governments;
• growth of financial resources in all spheres and links of the financial system, ensuring their rational, efficient and legal use;
• observance of the financial interests of all business entities, strengthening their responsibility for the results of their activities;
• improving the efficiency of the state's financial policy.

In the system of financial control, both main and auxiliary elements are distinguished that form the infrastructure of financial control. As the main elements of financial control can be distinguished: object and subject; information, legal and methodological support; mechanism; principles; measures of responsibility of all participants in the control process. The financial control infrastructure includes: financial, technical, staffing control, etc. A set of interrelated elements that interact with each other and form an integral unity in the process of achieving control objectives is a system of financial control.

The objects of financial control are: the processes of formation, distribution and use of financial resources by business entities and state authorities and local self-government, characterized by a system of various cost indicators (for example, sales revenue, cost, taxes, etc.)

The subjects of control will be the most important element in the financial control system, since they, in accordance with the current legislation, directly exercise control and are responsible for ϲʙᴏ and actions.

The subjects of financial control will be specially authorized bodies (state control bodies; structural units created in business entities and state authorities and local self-government; non-state specialized organizations), as well as qualified specialists carrying out control activities in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the rule of law. In order to achieve the set tasks, the subjects of control perform specific actions or functions, the implementation of which is carried out on the basis of their powers, which determine the competence of the body exercising control.

The process of purposeful activity of subjects of control, or the process of financial control, is carried out using certain methods. Under the methods of financial control understand the specific ways of implementing control actions and operations. The external expression of control actions and operations is realized in a certain form of control. The established procedure for the implementation of control actions and operations is the control procedures. It is appropriate to note that a certain sequence of financial control procedures, together with the methods used, constitutes the mechanism of financial control.

As a rule, the process of financial control includes the following main stages:

• planning, which involves the definition of the object, goals, objectives and forms of control and the formation of a set of quantitative and qualitative indicators, according to which the implementation of financial decisions will be assessed;
• carrying out control, the purpose of which will be the collection of operational data characterizing the state of the object of control, and their preliminary assessment;
• systematization of control results (generalization and ordering of the information received according to certain criteria) and reporting;
• implementation of the results, which involves communicating the decisions made as a result of monitoring to all interested parties, developing and implementing measures to eliminate the identified violations and shortcomings.

Financial control is organized and carried out on the basis of certain principles. The principles of financial control, which formed the basis for the organization of primarily state financial control in the Russian Federation, were adopted by the IX Congress of the International Organization of Supreme Audit Institutions (INTOSAI) in 1977 in the city of Lima (France) and were reflected in the Lima Declaration of Guiding Principles of Control .

The main principles of financial control will be the following: legality, independence, objectivity, publicity, responsibility, differentiation of functions and powers, consistency.

The principle of legality provides for the existence of a legal framework that ensures the conduct of control in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with its goals and objectives. The independence of the financial control bodies (organizational, functional, financial) is guaranteed by the current legislation. Objectivity is understood as the absence of bias and non-interference in the operational activities of a business entity (control), the validity of conclusions based on the results of control measures. The principle of publicity presupposes the public availability of the results of financial control, subject to the established norms and rules regarding state and commercial secrets. The principle of responsibility implies a conscientious attitude of employees of the financial control bodies to their official duties. The implementation of the principle of delimitation of functions and powers consists in the absence of duplication in the activities of financial control bodies. The principle of consistency means the unity of the legal framework, the establishment of periodicity in the conduct of certain financial control measures.

Information support of financial control is all the information used in the implementation of the control process, characterizing the object of control, its specifics (associated, for example, with industry specifics), as well as information technologies used in the implementation of control. To such information ᴏᴛʜᴏϲᴙt: planning and economic, reporting, statistical information, information on the status of document flow, accounting data, as well as management and financial accounting, etc. It is important to know that the “quality of information” is of great importance for the implementation of financial control, i.e. its reliability, ϲʙᴏtemporality, completeness and necessity.
It should be noted that the main source of information for the implementation of financial control will be accounting data, the main task of which is to provide information to external and internal users of financial statements.

Legal and methodological support of financial control includes:

• financial and legal acts, which include: laws, subordinate normative legal acts of bodies of general and special competence, adopted in pursuance of laws;
• standards, which are normative and technical documents approved by the competent authority, establishing a set of norms, rules in relation to the subject of standardization (for example, rules (standards) of auditing);
• codes of professional data;
• methodological documents, which contain specific issues of organizing financial control, explain the methods and techniques for the practical implementation of certain control procedures (for example, instructions on the procedure for carrying out inspections or working with documents, etc.)

The implementation of financial control implies the existence of responsibility of business entities, state authorities and local governments, as well as bodies exercising financial control, and their officials. In case of violation of the established norms of law, the following types of liability arise: administrative, civil, criminal, disciplinary. Excluding the foregoing, officials of state authorities and local self-government bodies bear responsibility, provided for by the legislation on state and municipal service.

Failure to perform or improper performance by participants in the control process of their rights and obligations entails the use of certain coercive measures, the main of which will be: warning; fines, penalties; prohibition or restriction of activity; prohibition on the implementation of certain operations (for example, blocking of expenses, suspension of operations on accounts in credit institutions); withdrawal of material and monetary resources (for example, budgetary funds); compensation; confiscation. The coercive measures applied, expressed in monetary terms, are called financial sanctions, which are understood as financial measures by state and other bodies.
It should be noted that the main purpose of applying financial sanctions will be to reduce violations by the subjects of financial relations of established norms of law and prevent such violations.

Coercive measures, or sanctions, are applied by public authorities and their officials in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with their powers, if there are certain grounds.
It should be noted that the basis for the application of coercive measures will be: failure to comply with the law (decision) on the budget; misuse of budgetary funds, untimely and incomplete transfer of budgetary funds to their recipients; failure to provide accounting (financial), tax reporting; tax evasion, etc. These violations are reflected in the final document (for example, an audit or inspection act), on the basis of which coercive measures are applied.

Characteristics of types, forms and methods of financial control

The classification of types, forms and methods of financial control is based on signs that characterize certain relationships between the objects of classification.

To determine the types of financial control, they traditionally proceed from the most significant features of the classification, such as the subject and object of control. Given the dependence on certain features of the classification, the following types of financial control are distinguished (Table 6.1)

Table 6.1

Given the dependence on the subjects exercising control, there are: state financial control and non-state financial control, which includes audit, on-farm and public control.

State financial control is a set of actions and operations carried out by public authorities, as well as bodies specially created by them, using specific forms and methods of its organization for the observance of the rules of law by business entities and public authorities in order to ensure the legality, expediency, efficiency of education, distribution and use financial resources of the state.

State financial control covers not only the public sector of the economy, but also extends to business entities of all forms of ownership, mainly by checking their compliance with tax laws, the fulfillment of state and municipal orders, the intended use of subsidies, subsidies, budget loans, as well as the effectiveness of the provision and legality use of tax incentives. Consequently, the object of state financial control is all monetary relations that develop in the course of the activities of business entities related to the formation and use of financial resources of the state.

The organization of state financial control in various countries is largely determined by the form of government (for example, for Russia, the United States - the presence of the institution of presidential power). Taking into account certain signs of classification within state financial control, the following types can be distinguished:

1. In relation to the branches of state power: control exercised by the legislative (representative) bodies of state power, both directly (parliamentary control) and through bodies of independent control specially created by them; control exercised by the President; control exercised by the executive authorities.

Parliamentary control includes: consideration and approval of the budget, report on its implementation; control activities of standing commissions and commissions to investigate financial violations, etc. control. The purpose of the Congressional Budget Office is to supply Congress, incl. budget committees, information on financial and economic issues, analyze the implementation of financial programs, etc.
It is worth noting that the main function of the Main Control and Financial Department, as the main body controlling the execution of the budget, will be to control government spending. This body has a certain independence from both branches of government.

In a number of countries (Austria, Spain, France, Germany, etc.), Accounts Chambers act as independent bodies of state financial control. In the Russian Federation, parliamentary control, incl. in the financial sector, are carried out by the chambers of the Federal Assembly - the Federation Council and the State Duma, which form committees and commissions (for example, the committee on budget and taxes) Based on Art. 107 of the Constitution of the Russian Federation, federal laws adopted by the State Duma on the following issues are subject to mandatory consideration in the Federation Council: the federal budget; federal taxes and fees; financial, currency, credit, customs regulation, money issue. The bodies of independent state financial control in the Russian Federation will be the Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation.

In most countries, in parallel with the parliamentary oversight bodies, there are also government control and audit bodies. In the United States, such a body would be the Office of Management and Budget under the President, inspection services in federal departments, the President's Council for Combating Financial Abuse in Government Offices; in Finland - ϶ᴛᴏ Audit Office of the State Economy, which is part of the Ministry of Finance. Such bodies also include the Office of the Inspector General and Auditor General in India, the Office of the Comptroller General in Canada, etc.

The system of control bodies within the executive power in the Russian Federation is formed by the Government of the Russian Federation in accordance with the Budget Code of the Russian Federation. The financial control exercised by executive authorities, local governments is entrusted to: the Ministry of Finance of the Russian Federation, the Federal Treasury (federal service), the financial authorities of the constituent entities of the Russian Federation and municipalities, the main managers of budgetary funds and managers of budgetary funds.

Presidential control in the Russian Federation, as control over the execution of decrees and orders of the President of the Russian Federation on public finance issues, is carried out by bodies authorized by the President of the Russian Federation in accordance with the legislation (for example, the Control Department of the President of the Russian Federation)

2. In relation to the level of state power, there are: federal bodies of state financial control and regional bodies of state financial control. The federal authorities are referred to: in the Russian Federation - the Accounts Chamber of the Russian Federation, the Ministry of Finance of the Russian Federation and its federal services, etc.; in Germany (FRG) - the Federal Audit Chamber; in France - the Accounts Chamber of France. Regional authorities include the control and accounting bodies of the subjects of the Russian Federation (for example, the Chamber of Control and Accounts of Moscow, the control and accounts chambers of the territories and regions of the Russian Federation), the control bodies of the administration of the subjects of the Russian Federation (for example, the Main Department of State Financial Control of the city of Moscow); in Germany - the counting chambers of the federal lands; in France - regional audit chambers.

3. By the nature of competence, they distinguish: bodies of general competence - exercise control over a fairly wide range of issues (for example, the Accounts Chamber of the Russian Federation, the Main Control Directorate of the President of the Russian Federation, the Federal Service for Financial and Budgetary Supervision of the Russian Federation, etc.); bodies of industry competence (Federal Insurance Supervision Service); bodies of intersectoral competence (Federal Tax Service, Federal Customs Service)

Non-state financial control includes: audit control, on-farm financial control and public control.

Audit control is an activity carried out by audit organizations or auditors for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs. The purpose of the audit will be to express an opinion on the reliability of the financial (accounting) statements and on the ϲᴏᴏᴛʙᴇᴛϲᴛʙ and the current legislation of the accounting procedure, which allows its user to draw the right conclusions about the results of economic activities, financial and property status of business entities and make informed decisions based on these conclusions. An audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the law. The official final document, which reflects the results of the audit, will be the audit report. It is worth noting that it is intended for users of financial (accounting) statements, which include members of the organization or owners of its property, tax authorities, statistical authorities.

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the nature and objectives of the conduct, such forms of audit are distinguished as: mandatory, conducted in relation to certain business entities (engaged in a certain type of activity or formed in a certain organizational and legal form) and initiative audit. The purpose of the mandatory audit will be to obtain information about the financial position of the organization, the users of which will be: the executive body of the organization, its participants (owners), as well as public authorities exercising control both in certain areas of financial relations (for example, the activities of extrabudgetary funds) and for the process of formation, distribution and use of public funds. An initiative audit is carried out in order to obtain information about the financial position of the organization, the state of its relationship with counterparties, tax authorities, etc., which is necessary for the executive body or participants (owners) of the organization to make management decisions.

Auditor control has ϲʙᴏ and features: the audit is carried out on a contractual basis; a business entity has a certain autonomy in choosing an audit organization (auditor); violations of the current legislation revealed during the audit affect the form of expression of the opinion of the audit organization on the reliability of the reporting, but does not entail the application of financial sanctions (for example, unlike the tax control authorities)

In the international practice of audit, there are currently distinguished: operational audit, which is a test of the functioning of individual parts of the economic mechanism of the organization in order to assess their effectiveness, reliability and usefulness; ϲᴏᴏᴛʙᴇᴛϲᴛʙ audit, which involves checking compliance with the norms of legislative acts and guidance materials prescribed by the administration for personnel; audit of financial statements, which is carried out in order to determine whether accounting and reporting information is consistent with generally accepted accounting rules.

On-farm control are carried out by special units provided for by the management structure of a business entity, as well as individual specialists. On-farm control has a number of features: the employees who carry it out are directly subordinate to the manager; ϶ᴛᴏt type of financial control is carried out constantly, not periodically; in addition, there is no unified regulation of the volume and nature of control procedures, the procedure for documenting them (traditionally determined by the organization itself) Internal control is organized mainly at medium and large enterprises; its implementation, provided that it is properly organized, contributes to: increasing the responsibility of officials and employees; safety and rational use of financial resources of the organization; prevention of negative phenomena in the financial and economic activities of the organization; obtaining the necessary operational information for management.

The types of financial control are traditionally ᴏᴛʜᴏϲᴙt and public control, which is understood as control carried out directly by citizens, as well as public organizations and associations, that is, without the participation of special state bodies.

Given the dependence on the object of control, there are such types of financial control as: budgetary, tax, customs, currency, control in the insurance sector (insurance), monetary, control over the activities of extrabudgetary funds, etc.

Budgetary control, which is one of the most important types of financial control, ensures the correctness of the compilation and execution of budget revenues and expenditures in the context of indicators established by the budget law for the current year; identification of deviations in the course of budget execution; identification of financial violations in the public sector, control over the correct implementation of budget accounting. Tax and customs control are considered either as independent types of control, or as components of budgetary control.

Financial control, the object of which will be financial relations that develop in various areas and links of the financial system, can be carried out by both state and non-state financial control bodies. Thus, financial control in the insurance sector is carried out by specially created state bodies (for example, the Federal Insurance Supervision Service of the Russian Federation), as well as audit organizations. Financial control in the pension provision system in the Russian Federation is carried out by: the Accounts Chamber of the Russian Federation, the Federal Service for Financial Markets, the Pension Fund of the Russian Federation (in relation to insurers and pensioners), the Federal Service for Financial and Budgetary Supervision, the Public Council for Investing Pension Savings, non-state pension funds ( in relation to management companies), audit firms, internal control bodies.

The totality of control actions and operations carried out by subjects of control can be expressed in one form or another, depending on a number of factors. Taking into account these factors (time and place of control, frequency of its implementation, etc.), the following forms of financial control can be distinguished (Table 6.2)

Table 6.2

Basic forms of financial control

Classification sign	Forms of financial control
Control time	preliminary, current, subsequent
The direction of the influence of the subject on the object of control	External, internal
Place of control	Cameral, visiting
It is worth saying - the completeness of the coverage of the material (information) being checked	Solid, selective
The nature of the sources of control	Documentary, factual
Frequency of control	Systematic, periodic, one-time
It is worth saying - the completeness of the coverage of the issues being checked	Complex, thematic, counter
Repeatability of studying sources of control	primary, secondary, secondary

Considering the dependence on the time of holding, preliminary, current and subsequent control are distinguished.

Preliminary control- control carried out prior to financial and economic operations, for example, during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues, at the stage of drawing up estimates of income and expenses of budgetary institutions. It is of great importance for preventing violations of financial legislation.

Note that the current control is carried out in the process of financial and economic transactions, for example, when considering certain issues of budget execution during parliamentary hearings and in connection with deputy requests, when checking payment documents for budget cash expenditures by the treasury authorities. It should be noted that the current control allows to obtain the necessary operational information characterizing the state of the control object, to make the necessary adjustments in case of deviations.

Follow-up control is carried out following the completion of financial and economic operations, it is distinguished by a deeper study of the activities of a business entity. As a rule, according to the results of subsequent control, documents (for example, acts) are drawn up, the provisions of which are mandatory for their execution.

Based on the direction of influence of the subject of control on the object, external and internal financial control are distinguished. External financial control is understood as follows: in relation to public authorities - control exercised by entities independent in their activities from public authorities, i.e., specially created control bodies; in relation to a business entity - control exercised by other external entities (tax, financial authorities, audit organization) Internal financial control is understood as: in relation to public authorities - control carried out directly in the system of public authorities (for example, departmental control); in relation to a business entity - control exercised by the ϲᴏᴏᴛʙᴇᴛϲᴛʙmanaging service (internal control)

When conducting financial control, certain methods are used, to which traditionally ᴏᴛʜᴏϲᴙt inspection, verification, revision, supervision, monitoring, etc.

Survey- ϶ᴛᴏ collection and general analysis of information on a specific issue in order to determine the feasibility of further detailed verification.

Examination represents a single control action or a system of control actions in relation to certain financial and economic operations of business entities.

revision- ϶ᴛᴏ a system of mandatory control actions for documentary and actual verification of the legality, expediency and effectiveness of financial and economic operations performed in the audited period, as well as the legality and correctness of the actions of officials. An audit, unlike an audit, provides the most complete and reliable information about the state of affairs in the audited organization, since it involves a complete coverage of the documents being audited; while verification involves selectivity and, therefore, to a greater extent contains the risk of not detecting certain deviations from established norms, rules, parameters. Excluding the above, the results of the audit contain a specific documented definition of the established shortages and losses of monetary and material resources.

According to the completeness of the coverage of the audited issues, inspections and audits are: thematic (carried out on a certain range of issues) and complex (that is, they cover almost all aspects of financial and economic activity) formed in the activities of the organization) and actual (techniques such as conducting an inventory of funds and inventories, etc. can be used)

Supervision is a system of periodic control actions to monitor the conditions for its implementation established in a particular area of ​​activity. For example, supervision is carried out over the activities of business entities in order to comply with the terms of licensing.

Monitoring unlike supervision, it is a system of constantly performed control actions and monitoring operations in order to determine current changes in the activities of a business entity.

Organizational and legal foundations of financial control in the Russian Federation

The activities of the financial control bodies in the Russian Federation are carried out in accordance with the established rules of law, the main sources of which will be: the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Budget Code of the Russian Federation, the Tax Code of the Russian Federation, federal laws and laws of the constituent entities of the Russian Federation, legislative acts of local governments, by-law regulatory legal acts (decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, etc.) - In Art. 265 and 266 of the Budget Code of the Russian Federation provides that state and municipal financial control is exercised by: legislative (representative) bodies and representative bodies of local self-government; executive authorities and local governments. The control of legislative (representative) bodies, representative bodies of local self-government provides for their right to create their own control bodies (the Accounts Chamber of the Russian Federation, control chambers, other bodies of legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government bodies) to conduct an external audit of budgets.

The Accounts Chamber of the Russian Federation will be a permanent body of state financial control. In its activities, the Accounts Chamber of the Russian Federation is guided by the Constitution of the Russian Federation, Federal Law No. 4-FZ of January 11, 1995 “On the Accounts Chamber of the Russian Federation”, and other federal laws.

The main task of the Accounts Chamber of the Russian Federation will be control over the execution of the federal budget, which includes: control over the timely execution of revenues and expenditures of the federal budget and the budgets of federal extra-budgetary funds, assessing their validity; assessment of the effectiveness and expediency of spending public funds and the use of federal property, etc. The Accounts Chamber of the Russian Federation also exercises operational control over the execution of the federal budget, conducts comprehensive audits and thematic audits; carries out examination of projects of the federal budget, laws and other normative legal acts; analyzes violations and deviations in the budget process.

At the level of constituent entities of the Russian Federation, external state financial control over the execution of regional budgets is carried out by control and accounting bodies created by legislative (representative) authorities. For example, in Moscow, the Chamber of Control and Accounts of Moscow formed by the Moscow City Duma will be such a control body. It is worth noting that it organizes and exercises control over the legal, rational and efficient use of the city budget; for the receipt of funds to the city budget received from the disposal and management of city property.

Do not forget that the most important body of state financial control in the system of executive authorities will be the Ministry of Finance of the Russian Federation. Decree of the Government of the Russian Federation of 07.04.2004 No. 185 “Issues of the Ministry of Finance of the Russian Federation” determines that the Ministry of Finance of the Russian Federation, along with other functions, performs the function of control and supervision in the financial and budgetary sphere, the implementation of which involves the development and approval of: the procedure for organizing control in the financial and public sector; the procedure for exercising control over the execution of the federal budget and implementing coercive measures applied to participants in the budget process for violating budget legislation; methodologies for counteracting the legalization of proceeds from crime, corruption and the financing of terrorism.

The Ministry of Finance of the Russian Federation in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies” and the Decree of the Government of the Russian Federation of June 30, 2004 No. 329 “On the Ministry of Finance of the Russian Federation” coordinates and controls the activities of those under its jurisdiction federal services: the Federal Tax Service, the Federal Service for Insurance Supervision, the Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring, and also monitors the implementation by the Federal Customs Service of legal acts relating to the calculation and collection of customs payments, determining the customs value of goods and Vehicle.

The Ministry of Finance of the Russian Federation and the Federal Services carry out their activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments, public associations and other organizations. In their activities, they are guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, acts of the Ministry of Finance of the Russian Federation,

The Federal Service for Financial and Budgetary Supervision in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with Decree of the Government of the Russian Federation dated June 15, 2004 No. 278 “On Approval of the Regulations on the Federal Service for Financial and Budgetary Supervision” performs the functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control body. The Service conducts audits and checks on the legality and efficiency of the use of federal budget funds, state off-budget funds and material assets owned by the federal government; supervises the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by financial control bodies of federal executive bodies, state authorities of the constituent entities of the Russian Federation and local governments; exercises control over foreign exchange transactions conducted in the Russian Federation (except for credit institutions and currency exchanges), as well as over compliance with the requirements of acts of currency regulation and currency control bodies, organizes checks of the completeness and correctness of accounting and reporting on foreign exchange transactions; organizes the formation and maintenance of a unified information system for control and supervision in the financial and budgetary sphere.

The Federal Insurance Supervision Service in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Decree of the Government of the Russian Federation of 06/30/2004 No. 330 “On the Federal Insurance Supervision Service” exercises control and supervision in the field of insurance activities (insurance business): compliance with the objects of insurance business of insurance legislation, incl. by conducting field audits of their activities; for ensuring by insurers their financial stability and solvency in terms of the formation of insurance reserves, the composition and structure of assets, etc. This service also carries out the powers associated with the receipt, processing and analysis of reports submitted by the subjects of the insurance business; with a generalization of the practice of insurance supervision and the development of proposals for improving the legislation governing the implementation of insurance supervision.

According to Decree of the Government of the Russian Federation No. 307 dated June 23, 2004 “On Approval of the Regulations on the Federal Financial Monitoring Service”, the main functions of the Federal Financial Monitoring Service will be control and supervision over the fulfillment by legal entities and individuals of the requirements of the legislation of the Russian Federation on countering the legalization (laundering) of income received crime and financing of terrorism; collection, processing and analysis of information on operations (transactions) with cash and other property subject to control, verification of the information received; identification of signs of operations (transactions) with funds or other property related to the legalization of proceeds from crime.

Based on Art. 267 of the Budget Code of the Russian Federation, the Federal Treasury (federal service) exercises preliminary and current control over the conduct of operations with budgetary funds of the main administrators, administrators and recipients of budgetary funds, credit organizations that carry out operations with budgetary funds, other participants in the budgetary process in the course of budget execution and state budgets. off-budget funds. In the course of exercising control, the Federal Treasury interacts with other federal executive bodies and coordinates their work.

State financial control is also carried out by the main managers and managers of budgetary funds. The Budget Code of the Russian Federation (Articles 158-160) provides that the main managers and managers of budgetary funds exercise financial control over the recipients of budgetary funds for their intended use, timely return, and their reporting on the use of budgetary funds. The main managers of budgetary funds conduct inspections of subordinate state and municipal unitary enterprises and budgetary institutions. Direct control over the use of budgetary funds by unitary enterprises is carried out at the initiative of the chief manager of budgetary funds by the state financial control bodies.

The executive authorities of the constituent entities of the Russian Federation create ϲʙᴏ and control bodies to exercise control. So, in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Decree of the Government of Moscow dated 04.22.2003 No. 290-PP “On approval It is worth mentioning - the provisions on the Main Department of State Financial Control of the City of Moscow” control over the activities of the executive authorities of the city of Moscow, state unitary enterprises and institutions of the city of Moscow; the expenditure of funds received by the budget of the municipality from the budget of the city of Moscow, as well as ensuring the coordination of the work of regulatory bodies exercising financial control in the city of Moscow, is entrusted to the Main Department of State Financial Control of the city of Moscow.

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with Decree of the President of the Russian Federation dated 08.06.2004 No. 729 “On the Control Department of the President of the Russian Federation”, the Control Department of the President of the Russian Federation has the function of ensuring the control powers of the President of the Russian Federation in the field of public finance.
It should be noted that the main tasks of the Department will be to control and verify the implementation by federal executive bodies of all levels, as well as organizations of federal laws, in terms of the powers of the President of the Russian Federation, decrees, orders and other decisions of the President of the Russian Federation; control over the implementation of the annual messages of the President of the Russian Federation to the Federal Assembly, budget messages of the President of the Russian Federation.

Tax control in the Russian Federation is entrusted to tax control bodies, which are headed by the Federal Tax Service.

The Ministry of the Russian Federation for Taxes and Dues, being the assignee of the State Tax Service of the Russian Federation, was transformed into the Federal Tax Service.

The Service exercises control over compliance with tax laws, the correctness of calculation, completeness and timeliness of payment of taxes and other obligatory payments, is responsible for the development and implementation of tax policy in order to ensure timely receipt of taxes and other obligatory payments to the budgets of all levels and state non-budgetary funds. payments. Tax control is carried out by officials of tax authorities within their competence. The rights and obligations of tax authorities and their officials are defined by Art. 31, 32 of the Tax Code of the Russian Federation. The Code also provides that the exercise of powers and the fulfillment of duties established by the Tax Code of the Russian Federation and other federal laws in terms of tax control is carried out by tax control bodies in their interaction, incl. with customs authorities.

Customs control in the Russian Federation is carried out by the Federal Customs Service, which is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation, which is endowed with special powers to carry out their functions both in the field of customs and in related areas - tax and currency control.
It is interesting to note that the customs authorities enjoy the rights and fulfill the duties of tax authorities to collect taxes and fees when moving goods across the customs border in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, other federal laws on taxes and (or) fees, as well as other federal laws.

Do not forget that currency control in the Russian Federation is carried out by currency control bodies, which will be the Central Bank of the Russian Federation (Bank of Russia) and the Government of the Russian Federation (a system of federal executive authorities, for example, the Ministry of Finance of the Russian Federation) Do not forget that currency control in the Russian Federation is implemented according to the following directions: determination of the compliance of the ongoing foreign exchange transactions with the current legislation and the availability of the necessary licenses and permits for them; verification of the fulfillment by residents of obligations in foreign currency to the state, as well as obligations to sell foreign currency on the domestic market of the Russian Federation; checking the validity of payments in foreign currency; verification of the completeness and objectivity of accounting and reporting on foreign exchange transactions, as well as on transactions of non-residents in the currency of the Russian Federation.

Auditing control in the Russian Federation (audit activity) is carried out in accordance with Federal Law No. 119-FZ of August 7, 2001 “On Auditing Activities”, which determines the legal framework for regulating auditing activities in the Russian Federation, as well as in ϲᴏᴏᴛʙᴇ ᴛϲᴛʙand with other federal laws governing relations arising from the implementation of audit activities.
Relations arising in the course of audit activities may also be regulated by decrees of the President of the Russian Federation, ordinances of the Government of the Russian Federation. Executive authorities carry out the regulation of audit activities in various areas - the implementation of state policy in the field of audit activities, the development of measures of state support for the development of the audit services market. Excluding the above, the following issues are subject to regulation: certification of auditors and licensing of audit organizations; creation and accreditation of professional audit associations; control over the activities of audit organizations, etc.

Auditing activities in the Russian Federation are carried out on the basis of federal rules (standards) of auditing, internal rules (standards), which are valid in professional audit associations and audit organizations (can be used by private auditors carrying out their activities without forming a legal entity) Rules (standards) contribute to improving the quality of audits, ensuring the comparability of the activities of audit firms (auditors)

Auditing activity is carried out in the form of mandatory and initiative audit. The Federal Law "On Auditing" defines groups of business entities whose activities are subject to mandatory audit based on certain criteria. Such criteria in the Russian Federation will be: organizational and legal form (joint stock companies of an open type), type of activity (banks, insurance organizations, commodity and stock exchanges, investment institutions, etc.), financial performance indicators (revenue, amount of assets), etc. .

In some cases, a public authority may act as a customer of audit control, for example, when conducting an audit of commercial organizations using public funds.

On-farm control in the Russian Federation is carried out by decision of the participants (owners) of a business entity or executive body (manager), except for the banking sector, where the organization of internal control is mandatory for commercial banks. On-farm control in the Russian Federation is carried out by: management bodies (for example, the board of directors); enterprise administration; specialized services (internal audit, internal control) or employees whose job responsibilities include control. In some cases, the legislation provides for the mandatory election of an audit commission (auditor), for example, for joint-stock companies. The organization can exercise internal control both independently and on the basis of an agreement with an audit organization. A credit institution is obliged to organize internal control that ensures an appropriate level of reliability, which is consistent with the nature and scale of operations.

Public control in the Russian Federation is carried out in various fields of activity, for example, in the field of education, the field of social insurance and pensions.

For example, the Program for the Socio-Economic Development of the Russian Federation in the Medium Term (2002-2004), approved by Decree of the Government of the Russian Federation No. 910-r dated July 10, 2001, provides for the expansion of society's participation in the management of education by creating the influx of additional financial, material, human resources into education, their effective use and public control.

Federal Law No. 65-FZ of July 16, 1999 (Article 4) “On the Basics of Compulsory Insurance” provides that one of the basic principles for the implementation of compulsory social insurance will be to ensure supervision and public control.

In the system of compulsory pension insurance, Decree of the President of the Russian Federation No. 827 of July 23, 2003 “On the Public Council for Investing Pension Savings” created the Public Council for Investing Pension Savings, which exercises: public control over the activities of subjects of relations in the formation and investment of pension savings; development of recommendations and draft regulations aimed at protecting the legitimate interests of insured persons, at creating a system for guaranteeing the safety of pension savings and other functions.

Ways to improve financial control in Russia

The role of financial control in creating an adequate financial management system for modern economic conditions can hardly be overestimated. In connection with this, the need to improve financial control in order to increase its effectiveness and efficiency is of great importance, i.e. increasing the adequacy of the positive results achieved in the process of monitoring the intended goals while taking into account the costs incurred (time, material and money resources, labor resources, etc.)

Improvement of financial control in the Russian Federation should be carried out in the following main areas. The creation of methodological foundations of financial control in the Russian Federation as the most important component of national control will allow all subjects of control and business entities to obtain clear guidelines in the process of determining and implementing their tasks, functions, powers, as well as to determine goals, objectives, principles, data standards of financial control, etc. P. It is also necessary to legislatively define: types of financial control, subjects and objects of financial control, separate the spheres of external and internal financial control. The lack of common approaches to the classification of financial control, a unified terminology regarding the definition of such key concepts as the type, form, methods of control, creates difficulties in the development and application of legal acts (methodological documents of regulatory authorities, etc.), contributes to the emergence of a number of controversial situations, for example, in relation to liability measures for financial violations. It is also necessary to complete the development of a unified codified system of financial control standards, using the experience of the Accounts Chamber of the Russian Federation.

In matters of improving financial control, a large role belongs to various professional associations, associations of financial control bodies, the activities of which will allow solving both individual issues of the implementation of one or another type of financial control in the Russian Federation, and key issues of financial control methodology.

The key direction of improving state financial control as the most important component of financial control in the Russian Federation and increasing its effectiveness will be the adoption of a unified concept of state financial control in the Russian Federation, which should establish uniform methodological and legal foundations for the implementation of state financial control in the Russian Federation, determine the system of bodies exercising control, and as well as the mechanism of their interaction. Within the framework of these issues, it is necessary to develop scientific and methodological foundations for assessing the effectiveness of the activities of state financial control bodies and their employees.

We note the fact that in modern conditions there is no mechanism for the interaction of state financial control bodies and legislative (representative) and executive authorities, the development of which will be a key issue in organizing state financial control in the Russian Federation. It should not be forgotten that an important issue will also be the determination of the body with the status of supreme audit body. Excluding the above, it is extremely important to clearly define the status of the state financial control bodies in relation to the audit control bodies, legislatively fixing their priority in matters of financial control methodology. The issue of the need to develop fundamental legal acts, such as the Federal Law on State Financial Control in the Russian Federation, on the status of control and accounting bodies, has not yet been resolved.

To improve the efficiency of spending public funds, a promising direction for improving control will be the transition to an audit of the effectiveness of public expenditures, which is a line of activity of control bodies that involves an analysis of the effectiveness and economy of the use of public funds, an assessment of possible reserves for their growth and the rationale for spending. Today, there is no unified methodology for auditing the effectiveness of public expenditures, and criteria and indicators for the effectiveness of the use of public funds have not been defined. Work needs to be completed to specify and legislate the criteria for the inefficient use of budgetary funds, the disposal of state property, as well as responsibility for their inefficient use.

A significant proportion of the total volume of financial violations detected in the course of financial control will be the misuse of budgetary funds. With ϶ᴛᴏm, the grounds are not clearly defined, on which the use of budgetary funds can be interpreted as inappropriate, and there are no legal mechanisms that should be aimed at strengthening the measures of responsibility for the inappropriate and inefficient spending of public funds.

Do not forget that an important problem in the implementation of control will be the low percentage of return of budget funds based on the results of audits and inspections. In connection with this, it is extremely important to take a set of measures: to increase the level of effectiveness of control measures aimed at clarifying the responsibility of public officials for violating the requirements of the law on the execution of budgets and extra-budgetary funds and on the disposal of state property; to increase the responsibility of officials for failure to comply with the instructions of the Control Bodies; on the establishment of legal norms, fixing the mechanism for the return of budgetary funds and the responsibility of officials for the provision of unsecured budgetary loans and loans, etc.

In order to improve the efficiency of conducting audits of financial and economic activities as one of the main methods of financial control, it is extremely important to legislate the basis for conducting an audit by defining the purpose and objectives of the audit, the procedure for its implementation; the composition of the bodies having the right to conduct an audit, their rights and obligations; determine the rights and obligations of the audited organizations, etc.

Do not forget that an important issue in improving control will be the elimination of duplication of actions of control bodies, which consists in the performance by various bodies of their functions in relation to the same objects of control - the Ministry of Finance of the Russian Federation, federal treasury bodies, the Accounts Chamber of the Russian Federation, control bodies created by the main managers and managers of budgetary funds in the implementation of subsequent financial control.

The bodies of tax and customs control should cooperate more closely with the control bodies of executive power, primarily with the bodies of the federal treasury and the Accounts Chamber of the Russian Federation. With the exception of the above, the efficiency of tax control will be improved by: solving problems related to the development of forms and methods of control work in relation to taxpayers who submit "zero balances" or do not submit tax returns; further development of tax administration, and first of all for business entities operating in priority areas for this region; introduction of a system of indirect control, which is based on an assessment of the risk of non-payment of taxes and other obligatory payments; expansion of areas of interaction with public organizations of taxpayers; improvement of the software for the procedure of cameral inspections, as well as standardization of the procedure for on-site and on-site inspections, etc.

The use of new information technologies should become a factor in improving the efficiency of state financial control. Informatization of the activities of public authorities and state financial control on the basis of advanced technologies opens up prospects for increasing the efficiency of the use of public resources. With the advent of new information technologies, it will be possible to fully ensure the openness of budgets at all levels, the ability to control the costs and income of each recipient of budgetary funds in real time. The availability of operational information on the financial and economic activities of all participants in the budget process will help prevent violations of financial and economic activities. Material published on http: // site
It is worth saying that in order to form a single information space, information compatibility of the results of the activities of control bodies, automation of accounting for control measures and ensuring the exchange of information between control bodies, etc. is necessary.

To improve audit control, the problem of improving the quality of audit services deserves special attention. It should not be forgotten that the development of additional criteria that characterize the activities of audit organizations in addition to compliance with the existing rules (standards) is of great importance in this connection. audit, simplification of the existing system of judicial office work, etc. The quality of audit services is closely related to the level of qualification of auditors, the improvement of which should be facilitated by a more effective system of their professional training. Assistance in the implementation of the ϶ᴛᴏth direction should also be provided by professional audit associations (for example, the Audit Chamber of Russia)

Do not forget that an important direction in improving audit control in the Russian Federation should be a change in the nature of the audit, which will consist not only in expressing an opinion on the reliability of reporting, but also in providing the necessary information to its users about the actual financial position of a business entity. It is worth saying that in order to further expand the interaction between state financial control bodies and audit organizations, it is extremely important to expand and more clearly formalize the areas of possible cooperation, for example, in terms of analyzing the rational and efficient use of state financial resources and property by organizations. The most important point will also be the coordination of the interests of all participants in the audit services market on the basis of an effective mechanism for its regulation, which would include measures not only of administrative, but also financial impact, and would also take into account the system of established data standards, which today are mainly declarative in nature.

We note the fact - that in modern conditions, its solution requires legislative support for on-farm financial control, the current state of which allows us to speak exclusively about its creation, and not about development. It is necessary to legislate the basis for the functioning of internal control services and establish the basis for their interaction with other financial control bodies. Do not forget that an important direction in improving the system of on-farm control will be the development and implementation of the most rational forms, methods for its implementation, which help reduce the abuse of officials, the safety and rational use of financial resources, and reduce the labor intensity of control work (for example, the introduction of budgeting, focused on results)

Further development and improvement of public control should be facilitated by the implementation of the following measures: expansion of the activities of boards of trustees, the creation of which is provided for by the current legislation; clearer regulation of certain aspects of the activities of non-profit organizations (public organizations, parties, unions, etc.), such as informing about the results of their activities (defining a specific list of media in which reports of such organizations should be published, establishing liability measures for avoiding publication reports); legislative provision of procedures for access to state information resources, excluding information with limited access, as the most important basis for exercising public control over the activities of state authorities, local governments, public, political and other organizations; ensuring the possibility of public participation in the implementation of specific control activities (for example, inventory of inventory items and funds)

Control questions

• What is the content of financial control, its goals and objectives?
• What principles underlie the organization of financial control?
• Expand the concepts of "system of financial control" and "mechanism of financial control".
• What is the relationship between financial control and accounting?
• What is the specificity of audit control?
• On what grounds is the state financial control classified?
• What is the purpose of internal financial control?
• Describe the main forms and methods of financial control.
• What are the powers of the state financial control bodies?
• What are the main directions of development of the financial control system in the Russian Federation?

Tasks for independent work

• Make a diagram reflecting the types, forms, methods of financial control.
• Draw up a diagram that reflects the delineation of activities and the interaction of state financial control bodies, taking into account the tasks they perform and the functions they perform.
• Carry out a comparative analysis of the powers of state financial control bodies in the process of applying liability measures for financial violations. Give an assessment of the applied financial sanctions from the standpoint of their effectiveness.

In this article, we will get acquainted with one of the basic concepts of financial law, the importance of which cannot be overestimated either in theory or in practice. Let's analyze its types, methods, forms. as a concept will also be considered in the material.

Definition of the term

Let's start with a keyword. Financial control - the activities of various objects (economic, state, public, municipal, etc.) for:

• checking the timeliness and accuracy of economic planning;
• the completeness and validity of income streams in certain funds;
• efficiency and correct use of funds.

Such control should always be regulated by legal norms.

This is an important tool that can ensure the legality of financial and economic activities. It is financial control that prevents wastefulness, mismanagement, reveals the facts of abuse of authority, theft of money and material property. Its effectiveness depends on the degree of interaction between the subjects: government agencies, municipal government systems, law enforcement agencies, audit companies.

Gradation of control

As for the subject composition, financial control is divided into:

• public;
• civil;
• state;
• departmental;
• legal;
• intraeconomic (intracompany);
• bank;
• auditor (independent).

According to the areas of financial activity, the following gradation is observed:

• tax;
• customs;
• budgetary;
• credit;
• currency;
• insurance.

Let's analyze these varieties in more detail.

Types of control by subject composition

We turn to the analysis of the types and forms of financial control. Depending on the subjects (who implements it), it is divided into several types.

State. Control here is the business of state structures. Their task is to ensure state and public interests both in terms of revenues to the treasury and in spending budget funds.

Within itself, the form of state financial control is divided into three types:

1. Parliamentary - from the legislature.
2. Presidential - from the head of state.
3. Government - from the side of the executive branch.

Departmental. Control is carried out by the audit departments of the ministries. They check the financial and economic activities of their subordinate institutions.

On-farm (corporate, intra-company). Subjects: financial services of organizations and enterprises. The object will be the financial and economic activity of the institution.

The goals of control are:

1. Ensuring the interests of the entire object.
2. Reduction of irrational losses.
3. Identification of reserves to increase profits.
4. Improving the efficiency of the use of resources - monetary, labor, material.

Bank. Control over the activities of clients: organizations, enterprises. It is produced by commercial banks that serve these facilities. The goal is to ensure that customers comply with the rules of cash settlements, checking their creditworthiness.

Public. The subjects are non-governmental institutions: the media, trade unions, and so on. The object depends on the tasks of these institutions. For example, trade unions control the timeliness of the calculation of salaries, the payment of social benefits by the enterprise.

Independent. Subject - auditing firms, auditors-IP. The purpose of their activity is to check financial statements, to establish the reliability of accounting.

Legal. Control is exercised by law enforcement agencies. These are forensic accounting examinations, revisions.

Civil. It is carried out by individuals upon receipt of salaries, benefits, tax deductions on income, property, etc.

Types of control by area of ​​activity

Financial control, depending on the field of activity, is divided into six categories.

Budget. This is the most important species on the list. Produced during the preparation, review and approval of the budget. The task is to check the completeness of the use of funds from the profitable share of the treasury.

The expediency of financing various kinds of expenses, the timeliness of the allocation of funds from the budget, their effective and targeted use are also controlled.

Tax. The purpose of this type of control is to mobilize tax revenues at all levels of the Russian budget system.

Customs. The main task is to ensure the timeliness and completeness of payment of customs duties to the budget.

Credit. This kind of control is carried out during the issuance and collection of loans, checking their security.

Currency. The main goal is to ensure the timely and full receipt of foreign exchange export earnings in the Russian Federation. As well as confirmation of the validity of the payment for imports in foreign currency.

Insurance. This is the oversight of the correct conduct of insurance procedures. The goal is to ensure the stable development of the market for these services.

Forms of financial control

Now let's move on to the next topic. Forms of financial control - specific ways of organizing and expressing actions. They are divided depending on the time of the operation or control procedure.

There are three in total:

1. Preliminary.
2. Current.
3. Subsequent control.

Let's dwell on each in more detail.

Preliminary control

A preliminary form of financial control is carried out before an important event, event. An example would be checking the correctness and legality of the documentation that serves as the basis for obtaining funds from the budget.

This type of control is usually carried out by the higher bodies of economic institutions, the management of the financial and credit structure. They consider cash, credit estimates and plans, regulatory calculations, documents on opening loans and transferring funds.

current control

The next form of financial control is operational (current). It is carried out directly at the time of expenditure or receipt of monetary resources.

Based on operational and accounting data. Visual observation, periodic inventories help prevent economic violations, as well as regulate financial risks in time.

The object of operational control - documents that are associated with the receipt and transfer of funds. Inspectors regularly compare actual spending with current budget spending rates, which allows timely identification of deviations.

Follow-up control

The last form of organization of financial control is the next one. It is carried out after the cash transaction. The purpose is to additionally check the validity and legality of the actions.

One of the ways of implementation is the analysis of balance sheets and reports. Audits and inspections are also carried out directly on the ground - enterprises, organizations, institutions.

Control methods

We are finishing considering the types, forms and methods of financial control. The latter include checks, audits, supervision, surveys, observations, analysis of activities. Let's take a closer look at them.

Checks. They relate to primary documentation, financial statements, accounting registers. Inspections make it possible to carry out statistical observations, identify individual issues of financial and economic activity, and outline ways to eliminate shortcomings.

Subdivided into:

1. Exit (documentary) - directly in organizations with officials.
2. Cameral - at the location of the control body on the basis of the documents provided, available information.

Survey. This is a personal acquaintance of controllers on the spot with certain aspects of the organization's activities. Includes the following tools:

• questioning;
• control measurements;
• on-site inspection;
• polls.

Supervision. Produced by the controlling structure for the activities of entities that have received a license for a certain type of work, services. The goal is to control compliance with regulations and rules. Their violation leads to license revocation.

Economic analysis. This is a detailed study of financial and accounting statements. Conducted to assess economic activity, financial condition.

Surveillance (or monitoring). These are systematic controls. The goal is to determine the current changes in the activity of the object.

Revision. This is the most important, comprehensive and deep method of financial control. It helps to ensure the effectiveness, validity and expediency of the use of funds, financial discipline, and the correctness of reporting. The goal is to detect and prevent violations.

Internally, revisions are divided into several groups:

1. Combined, continuous and selective.
2. factual and documentary.
3. Partial and complete.
4. Sudden and planned.
5. Thematic and complex.

The types and forms of financial control, as we have seen, are quite diverse. Also, this activity is carried out with the help of a whole range of methods.

Form of financial control - it is a way of concrete expression and organization of control actions. Under the form of financial control, one can also understand certain aspects of the manifestation of the essence of control, depending on the time of the control measures.

Forms of financial control:

Preliminary;

Current;

Subsequent.

Preliminary financial control is carried out at the stage of drawing up, reviewing and approving financial plans of enterprises, estimates of income and expenses of institutions and organizations, draft budgets, texts of contractual agreements, constituent documents, etc. Thus, it contributes to the prevention of improper, irrational spending of material, labor and financial resources, as well as negative financial results of economic agencies in general. This form of financial control helps prevent violations of laws and regulations.

Current financial control is carried out in the process of executing financial plans, in the course of economic and financial transactions, when compliance with the norms and standards for spending inventory and cash is checked. This form of financial control involves a systematic factor analysis of the activities of enterprises and organizations. The current financial control is of great importance in finding intra-economic reserves for the growth of savings. It is produced daily by financial services to exclude violations of financial discipline.

Subsequent financial control is carried out by analyzing and auditing the financial statements at the end of the reporting period. Designed to evaluate the results of economic activity and the effectiveness of the implementation of the financial strategy. The subsequent financial control is interconnected with the preliminary control based on it.

Financial control methods:

checks, examinations, supervision, analysis of financial activity, audits, observations (monitoring).

1. Verification is carried out on certain issues of financial and economic activity on the basis of reporting, balance sheet and expenditure documents. Violations of financial discipline are identified and measures are planned to eliminate their negative consequences.

2. Examination covers certain aspects of the activities of enterprises, organizations, institutions, but unlike inspections - for a wider range of indicators, and determines the financial situation of economic agencies, prospects for their development, the need for reorganization or reorientation of production. Polls and surveys are being conducted.

3. Analysis as a method of financial control should be systemic and factor-wise. It is carried out according to periodic or annual reporting. The level of implementation of the plan, compliance with the norms of spending funds, financial discipline, etc. are revealed.

4. Revision- a method of documentary control over the financial and economic activities of an enterprise, organization, institution, compliance with legislation on financial issues, the reliability of accounting and reporting, a method of documentary disclosure of shortages, expenses, misappropriation and theft of funds and material values, prevention of financial abuse.

Revisions.

The main method of financial control is audit, i.e. the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions in order to verify its legality, correctness and expediency. Audits are carried out by various regulatory bodies, especially financial ones, as well as government bodies in relation to subordinate organizations. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent bodies, including law enforcement. Audits are carried out on the basis of a pre-compiled work program of auditors who are endowed with broad rights: to check primary documents, financial statements, plans, estimates, the actual availability of money, securities at the audited enterprises; conduct partial or complete inventories, seal warehouses, cash desks; attract specialists and experts to conduct an audit, etc.

By content, they are divided into documentary and factual. Documentary audits include verification of various financial documents, especially primary monetary documents (accounts, warrants, checks), and not just reports, estimates, etc. Based on their analysis, it is possible to determine the legality and expediency of spending funds. During the actual audit, the presence of money, securities and material assets is checked.

By the time of the audit, there are scheduled and unscheduled. Basically, audits are carried out in accordance with the plan, which is drawn up in higher bodies, ministries and departments. Planned audits in the production area are carried out at least once a year, and in the non-production area - at least twice a year.

For the surveyed period of activity, the audits are frontal and selective. With a frontal (full) audit, all financial activities of the subject for a certain period are checked. A selective (partial) audit is an audit of financial activities for only a short period of time. The term of the audit is no more than 30 days.

According to the volume of activities, audits are divided into complex, in which the financial activity of this entity is checked in various areas, and thematic, which are reduced to a survey of any area of ​​financial activity.

The results of the audit are documented in an act of great legal significance. It is signed by the head of the audit group (auditor), the head of the audited organization and its chief accountant. The head and chief accountant of the audited organization must attach their objections and comments in writing to the audit report, signing it.

On the basis of the audit report, the following measures are taken:

– to eliminate revealed violations of financial discipline;

- compensation for material damage;

– proposals are developed to prevent violations of state discipline;

- Those responsible are held accountable. The head of the organization that appointed the audit is obliged to ensure control over the implementation of decisions taken on its results.

If urgent measures are needed to eliminate the violations and abuses identified by the audit and to bring the perpetrators to justice during the audit, a separate (interim) act is drawn up, and the audit materials are transferred to the investigating authorities. The head of the audited organization is obliged to take measures to eliminate the identified violations without waiting for the end of the audit. An appropriate record is made about this and an audit report. Acts of audits carried out in the order of departmental control are provided to the Ministry of Finance, financial authorities of the constituent entities of the Russian Federation and local authorities at their request.

20. Budget law of the Russian Federation: concept, sources, place in the system of financial law.

budget law- this is a set of financial and legal norms that regulate relations in organizing the budget system, determining the composition and procedure for delimiting income and expenses in the budget system, the budgetary competence of the state and municipalities, as well as the budget process.

Sources of budget law. The basis of all legal norms regulating budgetary relations is the Constitution. A number of its articles directly establish the initial principles and principles of budgetary activity in the Russian Federation (Articles 71, 106). In addition, constitutional norms of general importance determine the basic principles and forms of relations in the field of the budget, the basis for organizing the budgetary activities of the state, protecting the rights and legitimate interests of the entities participating in it.

Among the legislative acts in force in this area, the BC is a codified federal legislative act that regulates budgetary relations in the country. It establishes the general principles of budgetary legislation, the legal basis for the functioning of the budgetary system, including the federal budget, the budgets of the subjects of the Federation and municipalities, state non-budgetary funds, defines the legal status of the subjects of budgetary legal relations, the foundations of interbudgetary relations, the budgetary process, the grounds and types of responsibility for violating the budgetary legislation.

The annually adopted laws on the federal budget, in addition to specific indicators of its revenues and expenditures, also contain rules of general significance, i.e., norms of budget law.

In the field of budgetary relations, in addition to laws, at the federal level, there are decrees of the President, decrees of the Government, legal acts of the Ministry of Finance, which play an important role in the practical organization of the budgetary activities of the state.

In connection with the distribution of competence for the legal regulation of budgetary relations between authorities of different levels, the sources of budgetary law operating within the relevant territory are also the regulatory legal acts of the constituent entities of the Russian Federation and CHI. These legal acts specify, in relation to local features, the rules established at the federal level, while they should not contradict the latter.

Budgetary law is a part of financial law, is its sub-branch; budgetary law belongs to a special part of financial law.

Many norms of budgetary law are based on the norms of the general part of financial law. Including norms about the financial system as a whole. At the same time, the norms of budgetary law have a concretizing value for many financial and legal norms of a more general content. So, for example, chapter 26 of the BC is called: "Fundamentals of state and municipal financial control." At the same time, budgetary legislation regulates a specific type of financial control that stands out in terms of content and scope - budgetary control. Budgetary control as a type of financial control is a system of control measures to verify the legality of relations arising in connection with the formation, distribution and use of the budgets of the budgetary system - centralized monetary funds of the state and municipalities.

TOPIC 3. SOCIO-ECONOMIC ESSENCE

FINANCE AND THEIR FUNCTIONS

Lecture number 6. Financial control and its role in the distribution and efficient use of funds

Target: consider the essence and purpose of financial control; get acquainted with the methods and forms of financial control; to study the features of preliminary, current and subsequent financial control; consider the organization of national control; study the procedure for exercising financial control in the Donetsk People's Republic.

Plan

2. Types, forms and methods of financial control.

3. Organization of financial control in the DPR.

The effectiveness of the implementation of financial policy depends on many factors, among which a special role belongs to financial control.

Financial control is a form of implementation of the control function of finance.

Financial control- purposeful activity of authorized bodies to comply with the implementation by business entities of the established forms and methods of financial relations, analysis of their effectiveness and development of proposals for their improvement.

Financial control- a set of types, forms and methods for verifying the legality and expediency of financial transactions and the implementation of financial policy tasks on this basis.

It is financial control that provides feedback between the goal and objectives of financial policy and the practical results achieved in the development of the economy. The data obtained as a result of financial control are the basis for changing the concept of financial policy, for developing new financial plans and forecasts for the regrouping of financial resources, changing the forms of financial relations, which, in turn, again need to be controlled.

So, the ultimate goal of financial control is to promote the formation and successful implementation of a science-based financial policy and an effective financial mechanism for all subjects of financial relations, as well as the rational use of financial resources in all sectors of the economy.

The implementation of financial control is based on such principles:

ü objectivity (carried out in accordance with the requirements of the current legislation);

ü constancy (carried out with a certain frequency);

ü comprehensive nature (covers all aspects of financial and economic activity);

ü effectiveness (according to its results, certain measures are taken);

publicity (results are published to the general public);

ü preventiveness (proactive nature of financial control);

ü independence (exclusion of the material or moral interest of the inspector).

Tasks, types, forms, methods, subjects and objects of financial control should be considered depending on the level of its implementation.

Financial control at the macro level- this is control by the state over the process of formation and movement of financial resources of all parts of the financial system. His tasks are:

ü ensuring the process of formation and use of centralized funds of funds;

ü compliance with the existing forms and methods of financial relations is objectively necessary;

ü identification and elimination of disproportions in the distribution of financial resources by industry and region in order to use them most effectively.

The object of financial control at the macro level - public finances.

Subjects of financial control at the macro level - the highest bodies of legislative and executive power and administration, as well as special control bodies.

Financial control at the micro level- this is control at the level of individual business entities of all forms of ownership. His tasks are:

ü Ensuring compliance by economic entities with the current financial legislation;

ü ensuring the timeliness and completeness of the fulfillment of financial obligations to the budget and trust funds, contractors;

ü identification of on-farm reserves for the growth of financial resources;

ü promoting the rational use of all types of resources, proper accounting, reporting.

The illegality of the actions of individual business entities leads to a distortion of financial policy and hinders the achievement of the intended results. If in the course of control a constant violation of financial legislation by the majority of subjects is revealed, this may indicate that the financial policy does not take into account their interests. It is necessary to make adjustments to such a policy, as no strengthening of control will give the desired results until the financial policy takes into account the interests of all subjects of financial relations.

The object of financial control at the micro level– financial and economic activities of enterprises, organizations and institutions.

Subjects of financial control at the micro level- economic services of the enterprise, its individual specialists, as well as the management of the enterprise.

During the transition period from administrative to market forms of management, financial control was significantly weakened. A bet was made that in market conditions, economic levers would become the best controllers. It is now clear that this position is erroneous.

Types, forms and methods of financial control

Financial control provides for its various types, forms and methods.

Kinds control determine the relationship of the controlling and controlled entities.

Forms- display the stage of its implementation in relation to the movement of cash flows.

Methods- a set of techniques and methods for its implementation.

Based on this, the classification of financial control will look like this (Figure 6.1).

3.2.1. revision

Fig.6.1. Classification of financial control

1. Depending on the type of financial control:

1.1. Internal control- carried out by economic services of enterprises and organizations (accounting departments and financial departments), owners of enterprises, management, internal audit department.

1.2 External control consists in checking the financial and economic activities of a subject by the relevant authorized control bodies. Its purpose is to verify the compliance of financial activities with current legislation. This control on the basis of the subjects of its implementation is divided into:

1.2.1. State financial control - state control both over the financial activities of legal entities and individuals, and over their own finances. Covers the micro and macro levels of distribution and redistribution of GDP.

Divided by:

1.2.1.1. National control - is carried out with respect to any business entity, regardless of its departmental subordination. Depending on how the nationwide control is organized in the country, the directions of the economic development of society, the level of well-being of the population, as well as the scale of the shadow economy depend. Includes general control: today it is the Administration of the Head of the DPR, the Council of Ministers of the DPR, the Ministry of Finance of the DPR, the Ministry of Revenue and Duties of the DPR, the Central District Hospital, the State Property Fund of the DPR, and other executive bodies. Special control: tax service of the DPR, customs service of the DPR, Control and Audit Office, Department of the Treasury, Pension Fund of the DPR, Social Insurance Fund against industrial accidents and occupational diseases of the DPR, Social Insurance Fund in case of temporary disability and in connection with motherhood of the DPR, etc.

1.2.1.2 Municipal control- this is the control of local self-government bodies, carried out by the representative and executive authorities of local Councils through the relevant commissions and local financial authorities. The object of control is local budgets, local trust funds, financial and economic activities of enterprises and organizations of communal property.

1.2.2. Departmental (internal corporate) control carried out by the control and audit departments of ministries, departments or corporations. Its object is the financial and economic activities of subordinate enterprises and institutions or enterprises that are part of corporate associations.

1.2.3. Public financial control carried out by public organizations (parties, movements, trade unions); MASS MEDIA.

Under the administrative-command system, this type of control was the most widespread. It was carried out by party organs and a public control committee (more than 10 million people). In reality, he did not fulfill his functions due to the unprofessionalism and disinterest of the performers.

1.2.4. Independent (audit) control – independent external financial control based on commercial principles. It is carried out by specialized audit firms and services – independent regulatory bodies, at the request and at the expense of the enterprise. It is aimed at checking the legality of financial activities, the feasibility of certain financial transactions, the reality and completeness of the reflection of financial information in financial accounting and reporting. Conclusions based on the results of the control are advisory in nature.

Audit can be mandatory and proactive.

Required– provided by law for banks, investment funds and companies; other financial institutions involved in raising funds from citizens and trading in securities: stock exchanges, insurance companies, credit unions, non-state pension funds.

Audits may also be carried out on the initiative management or business owners.

Auditors are subject to high professional requirements. The auditor must have a qualification certificate indicating his qualification suitability and a license - permission to engage in audit activities. For example, certification and licensing of audit activities in Ukraine is carried out by the Audit Chamber.

In order to ensure objectivity in conducting audits, the current legislation prohibits their conduct by an auditor who has his own property interests, direct family ties with the management of the business entity being audited, or is a member of the management, founder or employee.

2. Depending on the stage of control (time of its implementation) There are the following forms of financial control:

2.1. preliminary control conducted prior to financial transactions and is essential to prevent financial irregularities. It provides for an assessment of the validity of financial programs and forecasts to prevent wasteful and inefficient spending of funds. An example of such control at the macro level is the process of drawing up and approving budgets of all levels and financial plans, extra-budgetary funds based on the assessment of the validity of the distribution of GDP and the development of macroeconomic indicators for the development of the country's economy. At the micro level, this is the process of developing financial plans and estimates, financial sections of business plans, drawing up forecast balance sheets, as well as memorandums of association, joint venture agreements, etc.

2.2. current control carried out in the course of financial transactions, i.e. in the process of cash flow. It prevents possible abuses in receiving and spending funds, contributes to the observance of financial discipline and the timeliness of financial and monetary settlements.

2.3. Follow-up control is carried out after the implementation of financial transactions and on the basis of the results of financial activities for a certain period (month, quarter, year). Its purpose is to verify the implementation of the strategy and tactics of the financial activities of a particular entity, and on a society-wide scale, the process of implementing financial policy. This form of control provides complete and comprehensive information about the financial activities of both each subject and society as a whole.

3. Depending on the methods (techniques) used:

3.1. natural when control is not carried out according to documents, but the presence of goods and materials and their properties are checked (inventory, laboratory analysis, control measurement, control launch of raw materials into production, verification of actually completed work).

3.2. documentaries, when control is carried out according to documents (revisions, verifications).

Documents, in turn, are studied in a chronological or systematized way.

Chronological method- this is the study of documents without their preliminary classification by type of operation in the sequence in which the operations were carried out. This method is difficult to apply to large objects, since it does not allow covering all financial and economic operations.

Systematized method- this is the study of documents in accordance with a certain system, i.e. for certain transactions.

3.2.1. revision- the most profound and comprehensive method of financial control. This is a complete survey of the financial and economic activities of an economic entity in order to verify its legality, correctness, expediency, and effectiveness. It is also a way of documentary opening of shortages, overspending, misappropriation and theft of funds and material assets, confirmation of financial abuse. Based on the results of the audit, an act is drawn up, designed to serve as the basis for correct conclusions regarding the subsequent activities of the enterprise.

Revisions can be full and partial; complex and thematic; scheduled and unscheduled; documentary and factual (i.e. checking not only documents, but also the availability of money and inventory items).

3.2.2. Examination- on the basis of reporting documentation and expenditure documents, certain issues of financial and economic activity are considered and measures are outlined to eliminate the identified violations (checking the correctness of attributing costs to the cost of production).

3.2.3. Analysis of financial activity as a kind of financial control, it involves a detailed study of periodic or annual financial and accounting statements for the purpose of a general assessment of the results of financial activities, an assessment of the financial condition and provision of equity capital, and the effectiveness of its use.

3.2.4. Survey- familiarization on the spot with individual areas of financial work, during which its positive and negative sides are identified. Characteristic of the survey is the comparison of the financial state of affairs with the normative one.

Besides, financial control should be distinguished:

Depending on the venue:

Directly on site;

Remote.

According to the target orientation of control actions:

Strategic;

Tactical.

A necessary condition for ensuring the effectiveness of financial control is the optimality and consistency of the actions of regulatory authorities. In other words, financial control cannot be effective if it does not cover all areas of circulation of financial resources.

Along with the consolidation of the legal framework for the activities of regulatory bodies, strict professional parameters are also required, which are mandatory for those who are checked and those who check. In developed countries, professional requirements for control are fixed in the standards developed by the competent authorities and specialists within the framework of the current legislation.