ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM
Journal: Bulletin of Taras Shevchenko National University of Kyiv. Economics (Vol.154, No. 1)Publication Date: 2014-01-28
Authors : P. Andreev;
Page : 6-9
Keywords : internal public financial control; Latin model; Northern European model; the central unit of harmonization; internal audit;
Abstract
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.
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