Ermishova S. A mechanism of internal financial control is in the system of state administration

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U000196

Applicant for

Specialization

  • 25.00.02 - Механізми державного управління

25-12-2013

Specialized Academic Board

К.11.128.06

Essay

The object of research is the processes of state management mechanism of the WCF. The aim of the research is the synthesis of theoretical and methodical positions, organizational bases and applied recommendations on development of the mechanism of the WCF in the system of state management. Methods of research - society-logical methods of knowledge and methods of theoretical study, methods of analysis and synthesis, methods of comparison, analogy, induction and deduction, observation, description, measurement and comparison. The practical significance of the results - developed recommendations on the improvement of the corresponding normative-legislative support to the creation of a Department of internal control and internal audit in the Executive bodies of local self-government. Scientific novelty of the results is the development of scientifically-methodical provisions aimed at the development of the mechanism of the WCF in the system of state management. For the first time - grounded methodological approach to evaluation of the effectiveness of control and analytical measures of the subjects of the system FWCF. Improved theoretical and methodical approaches to the formation of the existing legal and regulatory provisions of the system FSS; the methodical approach to the introduction of significant measures system of the FSS by the accounting chamber of Ukraine; method of identifying particularities of the existing mechanism of the WCF in the system of state management; methodical approach to the identification and consideration of peculiarities of the formation mechanism of the internal control and internal audit in the system of state management at the local level. Further development of the method for detection of nature and species FSS; the concept of implementation of the developed complex mechanism of the WCF in the state management system, methodological support mechanism for internal auditing.

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