Problems of Introduction of International Standards of Conscientious State Financial Management in Ukrainian Practice
Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.36, No. 2)Publication Date: 2014-06-01
Authors : Anhelina I. A.;
Page : 128-131
Keywords : state finances; conscientious management; international standard;
Abstract
The maintenance of the INTOSAI GOV standards system, which show by itself guidance from a conscientious state financial management in the field of internal control and standards of record-keeping, is generalized. The directions of the use of risk and control model COSO are determinated for the financial management of state sector in part of authentication of sources of risk, aims and duties of organization. The measures are worked out on introduction of standards of INTOSAI GOV and models of COSO in Ukrainian practice.
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