In which works of Russian classics? In which works of Russian classics are the object of depiction social vices, and in what ways can these works be compared with Shchedrin’s “The Wise Piskar”? Theme "fathers and sons"

Financial control bodiesin the Russian Federation, these are government agencies responsible for compliance with legal requirements in certain areas financial activities. Let us consider the specifics of the main Russian financial control bodies in more detail.

Financial control bodies in the Russian Federation

In accordance with paragraph 2 of Decree of the President of the Russian Federation dated July 25, 1996 No. 1095, some authorities in the Russian Federation received official powers to exercise state financial control. Among them:

Accounts Chamber of the Russian Federation;
Central Bank of the Russian Federation;
Ministry of Finance;
Ministry of the Russian Federation for Taxes and Duties (as a result of the administrative reform of 2004, it was transformed into the Federal Tax Service of Russia, reporting to the Ministry of Finance);
State Customs Committee (after 2004, transformed into the Federal Customs Service, which became accountable to the government).

Previously, such bodies included federal Service of the Russian Federation on currency and export control, but in 2000 it was abolished, and its functions were transferred to the Ministry of Finance and the Ministry of Economic Development.

Clause 2 of Decree No. 1095 also contains a provision according to which state financial control can be exercised by other bodies competent in monitoring the receipt and expenditure of funds within the Russian budget system.

Thus, the legally established list of structures exercising financial control in the Russian Federation is not closed.

Authorities in the Russian Federation are also formed at the level of local government. In accordance with the provisions of Art. 12 of the Russian Constitution, municipal power is separated from state power. So municipalities can, within the limits of their powers, form their own financial control bodies. These could be, for example, the city audit chamber or working group at the council of deputies.

Certain powers in the field of financial control can be vested in the Prosecutor General's Office, the Ministry of Internal Affairs, and the FSB - within the framework of solving problems that reflect the involvement of these bodies in ensuring the legality of budgetary relations. Financial control in general is not considered as the main activity of law enforcement agencies, therefore this area of activity of security forces is most often associated with interdepartmental communications.

How financial control authorities interact with each other

So, financial control authorities in the Russian Federation can interact with each other.

We noted above that the activities of law enforcement agencies in to a lesser extent correlates with financial control than the activities of departments whose competence is defined in Decree No. 1095. And therefore, the Ministry of Internal Affairs and the FSB, as a rule, interact with the relevant relevant authorities as part of their control functions.

So, according to paragraph 7 of section. Order II of the Ministry of Finance of Russia, the Ministry of Internal Affairs of the Russian Federation, the FSB of the Russian Federation dated December 7, 1999 No. 89n/1033/717, control and audit bodies may, at the request of the prosecutor or when law enforcement agencies issue a reasoned resolution, initiate an audit of an organization of any form of ownership.

In accordance with paragraph 3 of the order of the Prosecutor General's Office of the Russian Federation and Rosfinnadzor dated April 15, 2014 No. 162/117, Rosfinnadzor bodies, upon receipt of a motivated request from the prosecutor's office, can conduct inspections of organizations that are participants in budgetary relations, manage funds from extra-budgetary funds or material assets owned by the state . Inspections carried out as part of the interaction between Rosfinnadzor and the Prosecutor General’s Office may also concern the activities of persons carrying out currency transactions.

Similar communications are quite possible between departments that are not related to law enforcement agencies. So, in accordance with clause 2.1 of Art. 2 agreements of the Central Bank of the Russian Federation dated June 29, 2010 No. 01-15/3182 and the Federal Tax Service of Russia No. MMV-27-2/5 The Central Bank and tax authorities can exchange a wide range of information relating to persons interacting with one department and at the same time interesting to another. For example, the Central Bank may inform the Federal Tax Service about banks against which measures have been taken to limit settlements for transactions legal entities. In turn, tax authorities can inform the Central Bank about the facts of incorrect transfer Money taxpayers to the budget due to the fault of credit institutions.

Another financial control body reporting to the Ministry of Finance is Rosfinnadzor. Main object inspections of this structure - financial and budgetary processes, as well as foreign exchange transactions. The department monitors how correctly Russian budget funds, subsidies, subventions, and loans are used, identifies violations in the field of financial and budgetary legislation, and suppresses them.

In turn, Rosfinmonitoring reports not to the Ministry of Finance, but to the President of the Russian Federation. This financial control body monitors transactions related to various transactions of individuals and legal entities in order to identify channels for financing terrorism and other illegal activities. Also within the competence of Rosfinmonitoring is bringing to justice persons who carry out actions prohibited by law in terms of cash flow.

The Federal Treasury, reporting to the Ministry of Finance, in terms of financial control, solves problems related to ensuring the execution of the state budget, government programs, efficient spending of funds belonging to the state. The authority of the department includes taking measures to eliminate violations of laws regulating the use of budget funds, as well as taking preventive measures against persons capable of violating legislation in the field of managing budget funds.

Bodies exercising financial control in municipalities and regions

Financial control bodies can also be formed at the level of constituent entities of the Russian Federation and municipalities. Despite the fact that state and local authorities in the Russian Federation, in accordance with the Constitution, are independent of each other, the relevant institutions decide general tasks aimed at ensuring the legality of disposing of budget funds at the regional or municipal level.

The main methods and legal mechanisms implemented at the level of constituent entities of the Russian Federation are generally similar to those used by federal financial control authorities. In turn, municipal structures - due to the local characteristics of the budget process - can use private approaches to organizing work. In some cases, the authority to exercise financial control over budgetary relations at the local government level is simultaneously exercised by several local institutions, and this is enshrined in municipal regulations. legal acts.

Often, entities that are not directly related to government structures are involved in processes at the level of municipal budget communications related to financial control: independent auditors, public groups, NPOs.

Bank of Russia as a control financial body

The Central Bank of the Russian Federation exercises financial control in the field of monetary relations, settlements, turnover of the Russian ruble and foreign currencies. Main functions of the Bank of Russia:

protecting the ruble from currency fluctuations, ensuring its sufficient purchasing power;
increasing the efficiency of Russian banks;
ensuring the efficient operation of payment systems operating in the Russian Federation;
issuing loans to private financial institutions;
registration of new banks, issuance and cancellation of banking licenses;
implementation of regulations for banking operations.

Key tasks solved by the Central Bank of the Russian Federation within the framework of financial control and related activities:

development of effective monetary policy algorithms;
ensuring sufficient issue of cash, organizing their correct circulation;
development of a balanced policy regarding determining the key rate;
development of standards aimed at increasing the efficiency of settlements within various payment systems;
modeling of economic processes that are a factor in state monetary policy.

By exercising financial control, the Bank of Russia stimulates the fulfillment by participants of monetary relations of the instructions contained in the regulations federal laws, as well as legal acts issued by specific departments and the Central Bank of the Russian Federation itself.

Effective financial control of the Central Bank is one of the key factors in the successful implementation of the department’s noted functions, since many of the decisions made by the main bank of the state require correct implementation at the level of private financial institutions. The task of the Central Bank is to monitor how well the activities of banks correspond to this criterion.

Read about the results of such activities of the Central Bank in our “Bank” section.

Powers of the Central Bank of the Russian Federation in the field of non-credit financial relations

It will also be useful to consider this important aspect, as the implementation of financial control by the Central Bank of the Russian Federation in business segments not related to credit relations. Until 2013, these control functions were performed by another agency - the Federal Service for financial markets. However, this structure was abolished, and the Central Bank received powers in the relevant area.

Non-credit financial relations are carried out in such areas as:

insurance business;
stocks and bods market;
mutual fund market;
market of non-state pension funds;
commodity exchanges;
market for credit bureau services;
housing cooperative market;
market of electronic payment systems;
microcredit market.

The activities of organizations belonging to the noted segments may require inspections for compliance not only with financial legislation, but also with civil and tax law. In this sense, the Central Bank of the Russian Federation may share powers to monitor the above structures with other competent financial control bodies , such as the Federal Tax Service of Russia.

Results

A number of people are responsible for financial control in the Russian Federation government agencies- each within a certain financial sphere and certain powers. The leading role among them is assigned to control, accounting and control and audit structures, as well as the Central Bank. Control and audit structures include the Ministry of Finance, the Federal Tax Service and the Federal Treasury. Most regulatory structures at the federal level have analogues at the regional and municipal levels.

Ministry of Education of the Russian Federation

TOMSK STATE UNIVERSITY

Faculty of Economics

Department of Finance and Accounting

Abstract on the topic

"External and internal financial control"

Introduction 3

1. External financial control 4

2. On-farm financial control 6

Conclusion 9

List of used literature 10

Introduction

The economic policy of the state is carried out with the help of financial and credit levers. One of the most important levers of control of the financial system is financial control.

In conditions market economy the control function becomes leading in public administration. Having received broad economic independence, deciding on the sources of attracting financial resources and the distribution of income received, business entities are responsible for the legality of their activities and the reliable reflection of their financial results in accounting (financial) statements.

The state and its control bodies, exercising control over the activities of business entities, ensure protection of their citizens from illegal actions of entrepreneurs and managers; the state guarantees the safety of citizens' property and the fulfillment of obligations assumed by owners in relation to employees, and by economic entities in relation to the state and each other.

Depending on the method of organization and implementation in relation to the audited entity, financial control is divided into external and internal.
External financial control is carried out by external bodies independent of the subject being inspected, while internal financial control is carried out by structural units of the controlled subject itself.

The purpose of this work: to consider the degree of development of external and internal financial control.

To achieve the goal, the following tasks are set: to identify characteristics external and internal financial control, their goals.

1. External financial control

External control (for example, over the activities of any executive body, etc.) is carried out by specially created (or specialized) state control bodies that are functionally and organizationally independent of it (for example, the Accounts Chamber of the Russian Federation). In other words, external control is control from an authority external to a given authority ( government organization) or a state organization not included in its organizational structure.

External control is divided into state, municipal and audit.

State financial control is carried out both on the scale of the Russian Federation and in the constituent entities of the Russian Federation. It is carried out by authorized state bodies: the Accounts Chamber of the Russian Federation, the Ministry of Finance of the Russian Federation and its divisions, the Ministry of Taxes and Duties, the Federal Treasury, etc.

The main tasks of state financial control include: control over the formation and use public funds Russian Federation and its subjects; control over the activities of executive authorities, which are entrusted with the practical conduct of financial, budgetary, credit, monetary, tax and exchange rate policies; control over the legality of attracting and using funds from legal entities and individuals by credit institutions; improving budget and tax discipline; control over the implementation of the mechanism of interbudgetary relations, etc. The direct subject of state financial control is all stages of the budget process, the receipt of taxes and other payments to the budget; contributions to off-budget funds, target budget funds, grants, subsidies, etc.

Municipal financial control is carried out at the level municipalities. Financial authorities of municipalities exercise financial control over operations with budget funds, control the conditions for the allocation, distribution, receipt and intended use and return of budget loans, budget loans, budget investments, municipal guarantees, etc. Municipal financial control is carried out by representative bodies of local self-government and financial bodies of local self-government.

The main disadvantages of the current subsystems of state and municipal control are: the possibility of using funds from the federal budget, the budgets of constituent entities and municipalities for other purposes, incomplete return (or non-repayment) of budget credits and loans to the budget system of the Russian Federation; disunity and disorder in the actions of regulatory authorities; the absence of a single agreed plan of action for the implementation of financial control measures, both the receipt of tax and non-tax revenues into the budget system (including extra-budgetary funds), and the targeted and effective execution of budget funds.

External financial control also includes audit control. Auditors are engaged in checking the accounting and financial statements of business entities with drawing up an opinion on their reliability, as well as ongoing consulting on various accounting, financial and legal issues, taxation, banking and insurance, etc. During audit financial statements establish: the accuracy of their reflection of the financial position and results of the enterprise’s activities; compliance of management accounting established requirements and criteria; compliance by the inspected enterprise with current legislation. The auditor, being a disinterested person, expresses an opinion on the reliability of the financial (accounting) statements of the audited entity and on the compliance of the accounting procedure with the legislation of the Russian Federation.
Audit and state and municipal financial control have different objects and tasks. At the same time, they have a lot in common in techniques and, in essence, have one ultimate goal - strengthening financial discipline. The object of state and municipal control is mainly centralized finance, and the object of audit is mainly decentralized finance.

Financial control of competent government agencies is aimed “at the interests of the state treasury”, the functions of municipal control are similar, but the use of an audit form of control allows taking into account the interests of owners, who are often interested in the reliability and quality of accounting and reporting. For some organizations and individual entrepreneurs mandatory annual audit has been established. Among them are credit, insurance organizations, organizations that have the organizational and legal form of an open joint-stock company, etc., i.e. entities whose activities affect the interests of many persons.

2. On-farm financial control

For the successful operation of an organization, increasing the level of profitability, preserving and increasing its assets, a well-functioning management mechanism is required, the most important element which is everyday on-farm (internal) control.

Internal control is one of the main functions of management and is a system of constant monitoring and verification of the organization’s work in order to assess the validity and effectiveness of adopted management decisions identifying deviations and unfavorable situations, timely informing management to make decisions to eliminate, reduce the risks of its activities and manage them. Thus, internal control is a form feedback, through which the management body of the organization receives the necessary information about the actual state of the managed object and the implementation of management decisions.

In Russian auditing standards, the internal control system is considered as a set of organizational structures, methods and procedures adopted by the management of an economic entity as a means for orderly and effective management economic activity, which also includes supervision and inspection organized within a given economic entity and by its forces:

· compliance with legal requirements;

· accuracy and completeness of accounting documentation;

· preventing errors and distortions;

· execution of orders and instructions;

· ensuring the safety of the organization's property.

Goals of the internal control system:

1. Compliance of the organization’s activities with the accepted course of action (targets and guidelines) and strategy.

2. The sustainability of the organization from financial, economic, market and legal points of view.

3. Orderliness and efficiency of current financial and economic activities.

4. Safety of the organization’s property (non-current assets and working capital), including the safety of systematized and summarized data for their use in management. There are two aspects of control here:

a) control focused on the adequacy of organizational measures to ensure the physical security of assets (providing protection against theft, losses due to fires, floods, computer failures, power outages, intentional damage, etc.);

b) control over the validity of financial and economic transactions, solvency and integrity of counterparties under contracts, integrity of managers making decisions on these operations.

5. An adequate level of completeness and accuracy of primary documents and quality of primary information for successful management and making effective management decisions.

6. Achieving performance indicators of the accounting system - availability, completeness, arithmetic accuracy, posting to accounts, formal resolution, time certainty, presentation and disclosure of data in reporting.

7. Increased labor productivity, reduction of production and distribution costs, improvement of financial and economic results.

8. Rational and economical use of all types of resources.

9. Compliance by officials and other employees of the organization with the requirements, rules and procedures established by the administration - regulations on divisions, job descriptions, rules of conduct, documentation and document flow plans, labor organization plans, orders on accounting policies, other orders and instructions.

10. Compliance with the requirements of federal laws and regulations issued by the authorities of the Russian Federation and its constituent entities, as well as authorized local government bodies.

To monitor the work of the organization, the administration uses various management methods, including determining the qualifications of employees, assessing the information processing and reporting system, analyzing the achieved financial results and comparing them with the planned ones, and studying the activities of individual departments. The procedure for internal management accounting and reporting for internal purposes is important.

On-farm inspections require a thorough and continuous review of the implementation of previous control procedures, contribute to the timely detection of errors, and direct employees to perform their duties in a qualified manner. They include separate administrative actions to monitor the implementation of all prescribed control procedures, the results of which are presented in the form of reports and memos. It is also useful to study the dynamics of economic indicators, compare planned and estimated values with those actually achieved and find out the reasons for the discrepancies.

Internal control can be carried out both by individual employees of the organization (managers, accountants, economists) and by departments specially created for these purposes (for example, the internal audit service). The composition, structure and functions of control subjects (services) are determined by management and depend on the goals established for the internal control system and the organizational structure of the enterprise.

Conclusion

Financial control helps strengthen the rule of law, law and order, state, contractual and executive discipline. Well-organized control creates high professionalism, competence, efficiency and efficiency among employees at all levels of management, which is an important factor in the successful solution of political and economic problems in a market economy.

In the Russian Federation, a unified system of state financial control should function, uniting in mutual coordination internal and external control with close horizontal and vertical connections, with a single methodological and methodological base. A unified system of state financial control must function at all levels of government, subject to requirements and procedures common to all elements of the system.

Behind last decade There have been significant changes both in the organization of financial control and in its content. On the one hand, organs were abolished people's control, new control bodies were formed. Special attention focused on strengthening state financial control. On the other hand, in the conditions of the formation of market relations in the Russian Federation, the importance of everyday on-farm control, control by the owners of organizations and individual entrepreneurs, objectively increased. However, despite such significant changes in the financial control system, it can be stated that to date, unfortunately, a unified understanding of the financial control system has not been developed, the principles of its construction, unified organizational and methodological basis financial control in the Russian Federation, absent unified concept reforming the existing financial control system.

If external financial control is more or less regulated at the legislative level, then internal control is provided for only by individual regulations and is regulated mainly at the local level. For the effective implementation of state financial control, it is necessary not only to name the state control bodies, which is done in the Budget Code, but also to legislate their tasks, rights, and scope of action.

List of used literature:

Burtsev V.V. Organization of the system of state financial control in the Russian Federation: Theory and practice. - M.: Publishing and trading corporation "Dashkov and K", 2002. - 496 p.
Zevaikina A.N. Legal nature of auditing activities: entrepreneurship or financial control// http://www.gaap.ru/biblio/audit/auditor/0404_01.asp
Audit and control: tutorial/ M.V.Melnik, A.S.Panteleev, A.L.Zvezdin; edited by prof. M.V.Melnik - 2nd ed., printed - M.: KNORUS, 2006. - 520 p.
Stepashin S. It is necessary to clearly distinguish in legislation internal, departmental and external financial control, state audit // http://www.fcinfo.ru/themes/basic/materials-document.asp?folder=1446&matID=199849
Tsutsiev M. External financial control – required attribute rule of law // Budget. - M., 2007. - No. 7 - pp. 11-15
Shimshirt N.D. Theory and practice of state and municipal finance. - Tomsk: Publishing house Vol. University, 2004.- 154 p.
Shokhin S.O. Problems and prospects for the development of financial control in the Russian Federation. - M.: Finance and Statistics, 1999. - 352 p.

External control (for example, over the activities of any executive body, etc.) is carried out by specially created (or specialized) state control bodies that are functionally and organizationally independent of it (for example, the Accounts Chamber of the Russian Federation). In other words, external control is control by an authority external to a given authority (state organization) or a state organization not included in its organizational structure.

External control is divided into state, municipal and audit.

The main tasks of state financial control include: control over the formation and use of public funds of the Russian Federation and its constituent entities; control over the activities of executive authorities, which are entrusted with the practical conduct of financial, budgetary, credit, monetary, tax and exchange rate policies; control over the legality of attracting and using funds from legal entities and individuals by credit institutions; improving budget and tax discipline; control over the implementation of the mechanism of interbudgetary relations, etc. The direct subject of state financial control is all stages of the budget process, the receipt of taxes and other payments to the budget; contributions to off-budget funds, target budget funds, grants, subsidies, etc.

Municipal financial control is carried out at the level of municipalities. Financial authorities of municipalities exercise financial control over operations with budget funds, control the conditions for the allocation, distribution, receipt and intended use and return of budget loans, budget loans, budget investments, municipal guarantees, etc. Municipal financial control is carried out by representative bodies of local self-government and financial bodies of local self-government.

External financial control also includes audit control. Auditors are engaged in checking the accounting and financial statements of business entities with drawing up an opinion on their reliability, as well as ongoing consulting on various accounting, financial and legal issues, taxation, banking and insurance, etc. During the audit of financial statements, the following is established: the accuracy of the reflection in them financial position and performance of the enterprise; compliance of accounting with established requirements and criteria; compliance by the inspected enterprise with current legislation. The auditor, being a disinterested person, expresses an opinion on the reliability of the financial (accounting) statements of the audited entity and on the compliance of the accounting procedure with the legislation of the Russian Federation.

Audit and state and municipal financial control have different objects and tasks. At the same time, they have much in common in techniques and, in essence, have one ultimate goal - strengthening financial discipline. The object of state and municipal control is mainly centralized finance, and the object of audit is mainly decentralized finance.

Financial control of competent government bodies is aimed “at the interests of the state treasury”; the functions of municipal control are similar; the use of an audit form of control allows taking into account the interests of owners, who are often interested in the reliability and quality of accounting and reporting. For some organizations and individual entrepreneurs, an annual audit is mandatory. Among them are credit, insurance organizations, organizations that have the organizational and legal form of an open joint-stock company, etc., i.e. entities whose activities affect the interests of many persons.

Municipal financial control (MFC) is an activity established by the legislation of the Russian Federation

Local self-government bodies to identify, prevent and suppress errors and abuses in the management of municipal monetary and other material resources (capital), as well as those used in economic activities and alienable intangible objects of municipal property.

The purpose of the IFC is to ensure compliance with the principles of legality, expediency and effectiveness of administrative and executive actions to manage, including the stages of planning, formation, distribution and use, municipal financial resources, tangible assets and intangible objects, their preservation and enhancement for the performance of the functions of local governments.

Principle of legality:

IN in the narrow sense assumes compliance of actions or activities with laws and regulations;

IN in a broad sense means compliance of a normative legal act with the true needs of the state.

The principle of expediency presupposes compliance with certain goals, reasonableness and rationality (in particular, the actual necessity of a particular target program, a particular regulatory act, its practical usefulness, etc.).

The principle of efficiency can be viewed from several points of view:

Efficiency means the optimal ratio between costs and beneficial effects;

Efficiency means no unnecessary costs;

Efficiency means achievement specific purpose with minimal costs or achieving the best results using a strictly defined amount of resources. (The principle of efficiency and economy in the use of budget funds, Article 34 of the Budget Code of the Russian Federation).

In accordance with its main goal, IFC solves the following tasks:

Organization and implementation of control over the timely execution of revenue and expenditure items of municipal budgets in terms of volume, structure and purpose;

Determining the effectiveness and feasibility of spending municipal funds and using municipal property;

Assessing the validity of revenue and expenditure items of municipal budgets;

Financial examination of draft regulatory legal acts that provide for expenses covered by funds from the budgets of municipalities or that affect the formation and execution of budgets of municipal entities;

Analysis of identified deviations from the established indicators of municipal budgets and preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole;

Ensuring the receipt of tax and non-tax payments into the revenue side of the municipal budget;

Monitoring the correctness of accounting and reporting;

Identification of reserves for growing the revenue base of municipal budgets and reducing their expenditure;

Control over the formation and distribution of target budget funds;

Identification of financial abuses in the field of budgetary and interbudgetary relations;

Carrying out preventive work to improve financial discipline.

The main functions of the IFC are:

Operational - carrying out control measures to identify violations of budget legislation;

Information - the formation of an array of information about identified violations and its systematization;

Regulatory - making proposals related to changing the content of regulations relating to the financial sector;

Preventive - preventing possible violations of budget legislation by providing explanations regarding the conduct of transactions with budget funds, as well as by conducting control activities as part of preliminary control.

The IFC system is formed by the following main elements:

Organizational structures empowered to implement IFC;

Methodological basis (definition of concepts, goals, objectives, principles, requirements, types of IFC) and regulatory legal framework;

Staffing;

Information and communication infrastructure (information system, communications system).

Information system - statistical, operational, planning, accounting, reporting, normative, reference and other information.

The communications system includes procedures for interaction between municipal and state financial control bodies, coordination of their actions, and exchange of information.

Principles of organizing the IFC system:

1. The principle of independence. IFC bodies must have organizational, functional, material and other independence from legal entities and individuals whose activities they audit, as well as from persons in any way associated with the latter. Independence should be formally enshrined in the legislation of the Russian Federation and regulatory legal acts of local governments regulating the organization and conduct of municipal financial control. Independence is also characterized by the clarity and adequacy of certain rights and obligations. It allows inspectors to work with high degree autonomy and initiative, issue objective conclusions.

An important guarantee of the independence of the IFC should also be sufficiently high official salaries, appropriate social security, etc. A factor of independence is, in addition, the sources of financing of the IFC: financing of the system should be budgetary and allocated as a separate line in the budgets of municipalities.

In general, the degree of independence of the IFC body is expressed in its right to independently determine:

The subject of its control activities;

Control methods;

2. The principle of publicity (publicity or openness). Glasnost in this issue necessary because it informs the public about the real state of affairs in the financial system. This principle presupposes that any citizen should have access to information about the results of control activities (with the exception of information constituting a commercial or tax secret). At the same time, the press should publish not only materials on the results of inspections, but also official responses from executive authorities to the inspectors’ findings, including indicating the measures taken to eliminate violations.

3. The principle of legality. The activities of IFC bodies must strictly comply with laws and other regulations and not allow any arbitrariness in relation to those controlled.

4. The principle of objectivity. The inspectors' conclusions, as well as their approaches to planning and conducting inspections, must exclude any bias or predisposition and any special motives (self-interest, political order, etc.). Conclusions based on the results of inspections must also be impartial, justified and confirmed by relevant data, documents, materials containing high-quality information.

5. The principle of responsibility. This principle can be considered in at least three aspects. Each subject of the IFC (control body, its employee) must bear responsibility (economic, administrative and disciplinary) for improper performance of the control functions and tasks assigned to it. Responsibility must be formally established for the performance of each control function, clearly defined and assigned to a specific entity. The perpetrators of identified errors and abuses in the management of municipal finances and other property must be identified, and they must be punished according to the degree of severity (in terms of budgetary consequences) and the degree of influence of their illegal or inappropriate actions on municipal finances. Third parties, including local government bodies, which have the right to make decisions (and their execution) based on recommendations or instructions of IFC bodies, as well as other organizations entering into legal relations with the latter, must be held responsible for the improper performance of their duties in relation to IFC bodies ( for example, the obligation to comply with representations or instructions, the obligation to provide information, etc.), which must be provided for in regulations.

6. The principle of balance. This principle is inextricably linked with the previous one. Balance means that the subject cannot be prescribed control functions that are not provided with the means of their execution. Likewise, there should be no means that are not related to one or another function. In other words, when determining the responsibilities of the subject of control, the corresponding scope of rights and opportunities must be determined, and vice versa.

7. Systematic principle. Assumes the existence of an IFC system.

The IFC typology is based on the scope of control within the municipal financial system. Here actually we're talking about about what will be the subject of verification - the allocation of funds within the framework of drawing up the budgets of municipalities and their execution, or the correctness and efficiency of the use of budget funds by specific economic entities.

From this point of view, the IFC falls apart:

For financial and budgetary control (FBK);

Financial and economic control (FHC).

FBK covers finance as a whole, without reference to specific economic units. It is carried out directly within the budget process. FBK, in particular, includes:

Assessing the validity of budget revenue and expenditure items within the budget classification;

Verification of timeliness and completeness of execution of municipal budgets, etc.

FHC is expressed in inspections and audits of financial and economic operations of economic entities, in assessing the effectiveness of organizations’ use of budget funds allocated to them.

Classification in relation to branches of government:

1. IFC, carried out through representative power. According to Art. 265 of the Budget Code of the Russian Federation, representative bodies of local self-government exercise the following forms of financial control:

Preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;

Current control - during review individual issues execution of budgets at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government during parliamentary hearings and in connection with parliamentary requests;

Subsequent control - during the review and approval of reports on budget execution.

At the same time, control of representative bodies of local self-government provides for their right to:

To receive from executive authorities and local governments the necessary accompanying materials when approving the budget;

Receiving from the bodies executing budgets operational information on their implementation;

Approval (non-approval) of the budget execution report;

Creation of our own control bodies (Accounts Chamber of the Russian Federation, control chambers, other bodies of legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government bodies) to conduct an external audit of budgets;

Evaluating the activities of bodies executing budgets.

It should be emphasized that not all representative bodies of local self-government use their right to create municipal financial control bodies. This is due to the fact that they must be financed from the budgets of municipalities, which often do not have the funds to carry out these expenses.

The bodies of the IFC through representative power are the chambers of control and accounts. Their activities are organized in the image and likeness of the activities of the Accounts Chamber of the Russian Federation, and the Law of the Russian Federation “On the Accounts Chamber of the Russian Federation” No. 4-FZ dated January 11, 1995 is a kind of model law for the development of regulations governing their activities. Local self-government bodies are obliged to provide all the information necessary for the implementation of parliamentary control to representative bodies of local self-government within their competence on budgetary issues established by the Constitution of the Russian Federation, the Budget Code of the Russian Federation, and other regulatory legal acts of the Russian Federation.

2. IFC, carried out through the executive branch. In accordance with Art. 266 of the Budget Code of the Russian Federation, financial control through the executive branch is exercised by the financial bodies of municipalities, chief managers, and managers of budget funds. Their powers include exercising financial control over operations with budgetary funds of the main managers, administrators and recipients of budgetary funds of the relevant budgets, as well as over compliance by recipients of budgetary loans, budgetary investments and state and municipal guarantees of the conditions for the allocation, receipt, intended use and return of budgetary funds .

Ministry of Education of the Russian Federation

TOMSK STATE UNIVERSITY

Faculty of Economics

Department of Finance and Accounting

Abstract on the topic

"External and internal financial control"

Introduction 3

1. External financial control 4

2. On-farm financial control 6

Conclusion 9

List of used literature 10

Introduction

The economic policy of the state is carried out with the help of financial and credit levers. One of the most important levers of control of the financial system is financial control.

In a market economy, the control function becomes the leading one in public administration. Having received broad economic independence, deciding on the sources of attracting financial resources and the distribution of income received, business entities are responsible for the legality of their activities and the reliable reflection of their financial results in accounting (financial) statements.

The purpose of this work: to consider the degree of development of external and internal financial control.

To achieve the goal, the following tasks were set: to identify the characteristic features of external and internal financial control and their goals.

1. External financial control

External control (for example, over the activities of any executive body, etc.) is carried out by specially created (or specialized) state control bodies that are functionally and organizationally independent of it (for example, the Accounts Chamber of the Russian Federation). In other words, external control is control by a government agency external to a given authority (state organization) or a state organization not included in its organizational structure.

External control is divided into state, municipal and audit.

External financial control also includes audit control. Auditors are engaged in checking the accounting and financial statements of business entities with drawing up an opinion on their reliability, as well as ongoing consultation on various accounting, financial and legal issues, taxation, banking and insurance, etc. During the audit of financial statements, the following is established: the accuracy of the reflection in them financial position and performance of the enterprise; compliance of accounting with established requirements and criteria; compliance by the inspected enterprise with current legislation. The auditor, being a disinterested person, expresses an opinion on the reliability of the financial (accounting) statements of the audited entity and on the compliance of the accounting procedure with the legislation of the Russian Federation.
Audit and state and municipal financial control have different objects and tasks. At the same time, they have a lot in common in techniques and, in essence, have one ultimate goal - strengthening financial discipline. The object of state and municipal control is mainly centralized finance, and the object of audit is mainly decentralized finance.

2. On-farm financial control

Internal control is one of the main functions of management and is a system of constant monitoring and verification of the organization’s work in order to assess the validity and effectiveness of management decisions made, identify deviations and unfavorable situations, timely inform management to make decisions to eliminate, reduce the risks of its activities and manage them. Thus, internal control is a form of feedback through which the management body of an organization receives the necessary information about the actual state of the managed object and the implementation of management decisions.

In Russian auditing standards, the internal control system is considered as a set of organizational structures, methods and procedures adopted by the management of an economic entity as a means for the orderly and efficient conduct of business activities, which also includes supervision and inspection organized within the given economic entity and by its forces:

· compliance with legal requirements;

· accuracy and completeness of accounting documentation;

· preventing errors and distortions;

· execution of orders and instructions;

· ensuring the safety of the organization's property.

Goals of the internal control system:

1. Compliance of the organization’s activities with the accepted course of action (targets and guidelines) and strategy.

2. The sustainability of the organization from financial, economic, market and legal points of view.

3. Orderliness and efficiency of current financial and economic activities.

b) control over the validity of financial and economic transactions, solvency and integrity of counterparties under contracts, integrity of managers making decisions on these operations.

5. An adequate level of completeness and accuracy of primary documents and quality of primary information for successful management and making effective management decisions.

7. Increased labor productivity, reduction of production and distribution costs, improvement of financial and economic results.

8. Rational and economical use of all types of resources.

9. Compliance by officials and other employees of the organization with the requirements, rules and procedures established by the administration - regulations on departments, job descriptions, rules of conduct, documentation and document flow plans, labor organization plans, orders on accounting policies, other orders and instructions.

10. Compliance with the requirements of federal laws and regulations issued by the authorities of the Russian Federation and its constituent entities, as well as authorized local government bodies.

Conclusion

Over the past decade, significant changes have occurred both in the organization of financial control and in its content. On the one hand, the bodies of people's control were abolished and new control bodies were formed. Particular attention was paid to strengthening state financial control. On the other hand, in the conditions of the formation of market relations in the Russian Federation, the importance of everyday on-farm control, control by the owners of organizations and individual entrepreneurs, objectively increased. However, despite such significant changes in the financial control system, it can be stated that to date, unfortunately, a unified understanding of the financial control system has not been developed, the principles of its construction, the unified organizational and methodological foundations of financial control in the Russian Federation have not been defined, There is no unified concept for reforming the existing financial control system.

List of used literature:

Burtsev V.V. Organization of the system of state financial control in the Russian Federation: Theory and practice. - M.: Publishing and trading corporation "Dashkov and K", 2002. - 496 p.
Zevaikina A.N. Legal nature of auditing activities: entrepreneurship or financial control// www.gaap.ru/biblio/audit/auditor/0404_01.asp
Audit and control: textbook / M.V.Melnik, A.S.Panteleev, A.L.Zvezdin; edited by prof. M.V.Melnik - 2nd ed., printed - M.: KNORUS, 2006. - 520 p.
Stepashin S. It is necessary to clearly distinguish in legislation internal, departmental and external financial control, state audit // www.fcinfo.ru/themes/basic/materials-document.asp?folder=1446&matID=199849
Tsutsiev M. External financial control is a necessary attribute of the rule of law // Budget. - M., 2007. - No. 7 - pp. 11-15
Shimshirt N.D. Theory and practice of state and municipal finance. - Tomsk: Publishing house Vol. University, 2004.- 154 p.
Shokhin S.O. Problems and prospects for the development of financial control in the Russian Federation. - M.: Finance and Statistics, 1999. - 352 p.