Surkova Y. The financial control in the sphere of housing investment

The dissertation is dedicated to the research of peculiarities of implementation of the financial control in the sphere of housing investment. In this work the approach to the understanding of basic organizational, structural and applied problems of the investment instruments in the housing is developed, i.e. target bonds, building financing funds, real-estate transactions funds, collective investment scheme. It is fixed, that market transformation of the control environment leads to the rise of new kinds of risks. The suitability of system changes of the institutional bases of financial control is proved has been proved and the algorithms of control operations concerning concrete investment instruments або have been elaborated. The phases of risk oriented planning of the thematic inspection by The State Audit Service of Ukraine on the basis of combining of separate modules have been formed. The ways of rise of the efficiency of financial control of the state are proposed on the basis of its adapting to the standards of the EU by institutional and methodological modification. The mechanisms of the efficiency provision of the financial control of investment in the sphere of housing on the basis of usage of the methodical recommendations concerning overhaul and financial investigation have been worked out.