Prior to the Financial Security through Control over the Use of Public Funds, Assessment Methodology and Practical Experience in Ukraine

Abstract

The social and political instability in the world actualizes the task of protecting national financial interests from external and internal destabilizing factors, ensuring financial security. Traditionally, one of the significant threats to financial security is the increase in the number and volume of offenses in the use of state financial resources, inadequate performance of official duties by responsible officials of executive authorities and local selfgovernment, managers and recipients of budget funds, economic entities of the state and communal sectors of the economy. Therefore, the organization effectively control the movement of funds accumulated in the budgets of various levels and extra-budgetary funds, which is the task of the state financial control should be considered as one of the most important elements of the system to ensure financial security.