Key directions of the state and municipal financial control in public finance

Abstract

In recent years the development of procedures and areas of financial control is of particular relevance due to the development of financial globalization, information technologies and schemes designed to evade the mandatory control procedures. Legalization of public funds, the use of fictitious companies and groups, corruption in government bodies, non targeted use of budgetary funds constituted only the visible portion of the violations and crimes, identify financial supervisory authorities. The purpose of this publication is a study of main areas offinancial control in accordance with international best practice.

Keywords

• государственный финансовый контроль
• внутренний и внешний контроль
• аудит эффективности
• муниципальный уровень
• международные стандарты