ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM
Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main european models of the public internal financial control. The current trends and perspectives of the public internal financial control...
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| Format: | Article |
| Language: | deu |
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Publishing Center "Kyiv University"
2014-01-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=4166 |
| Summary: | Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main european models of the public internal financial control. The current trends and perspectives of the public internal financial control reforming in Ukraine are underlined.
Keywords: internal public financial control, Latin model, Northern European model, the central unit of harmonization, internal audit. |
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| ISSN: | 1728-2667 2079-908X |