Наукові видання (ННІ БТ)
Permanent URI for this collectionhttps://devessuir.sumdu.edu.ua/handle/123456789/48925
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Item The problem of formation of public audit in Ukraine(Thorpe-Bowker®, 2015) Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna Anatoliivna; Oleksich, D.In this article the basic problems of the state audit system in Ukraine are defined, highlighted the main criteria that form the final net effect and analyzed the efficiency of public finances on the basis of this integral indicator.Item Principles of assessing the level of independence of the supreme body of external financial control(Aspekt Publishing of Budget Printing Center, 2015) Oleksich, D.V.; Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna AnatoliivnaThe article analyzes the international experience in the field of building an independent state financial control system. The main milestones in the formation of an effective system of independent state financial control. According to the results of the analysis formed a conclusion about the need to reform the national financial control system based on modern principles of independence, declared in the world of collegiate documents that are guiding in this area. An analysis of the specificity of the independence of the supreme body of state financial control highlights the main types of such independence.Item Clarification of the principles of state financial control(Verlag SWG imex GmbH, 2014) Олексіч, Жанна Анатоліївна; Олексич, Жанна Анатольевна; Oleksich, Zhanna Anatoliivna; Oleksich, D.In this paper an analysis of international experience in building effective system of state financial control is performed. For an analysis of the publications of a large number of scientists identified key challenges to creating an efficient system of state financial control. Consider and analyze the interaction of the functions of financial control. The results of the analysis formed the conclusion of the heterogeneity of state financial control, which allowed to specify the principles of public financial control both quantitatively and qualitatively and also introduce a new classification due to the allocation of general and specific principles of public internal financial control.