Quick Access


Bu Dergi DOI ve Crosscheck üyesidir


Abstract


Investigation of Internal Financial Control and Internal Audit Mechanism of Russian Public Institutions

The global financial crisis experienced in 2008 has negatively affected the Russian financial system and caused serious budget deficits and demographic instability in the country and financial failures of companies. In this context, the administrative and financial reforms carried out, particularly the state financial control institutions, were significantly affected and made them focus on new budget financing and management conditions while preparing the budget and tax audit methodology. At the same time, in order to eliminate all negative impacts of the experienced crisis, it has become mandatory to establish an effective internal audit system that will provide necessary recommendations for the improvement of the effectiveness of a reliable internal control system in public institutions and to improve the efficiency of the system by measuring this efficiency. In this study, by giving a wide coverage to the information regarding the aims and the tasks and the importance of internal financial control and internal audit in Russian public institutions, the legal framework related to internal control and internal audit has been examined. Then, internal control and problems concerned with internal control and some suggestions on possible solutions are given.



Keywords
Public Institutions, Internal Financial Control, Internal Audit



References

Advanced Search


Announcements

    Systematic Impact Factor

    SMARTJOURNAL 

    Internation Scientific Indexing

    (ISI) tarafından

    indekslenmektedir.


    Internation Scientific Indexing (ISI)

    SMARTJOURNAL 

    Internation Scientific Indexing

    (ISI) tarafından

    indekslenmektedir.

    2017 Impact Factor: 0.834


    General Impact Factor

    SMARTJORUNAL General Impact Factor tarafından indekslenmektedir.


    Directory of Indexing and Impact Fact (DIIF)

    SMARTJOURNAL Directory of Indexing and Impact Fact (DIIF) tarafından indekslenmektedir.


    Society of Economics and Development

    SMARTJOURNAL Society of Economics and Development tarafından indekslenmektedir.


    Root Society for Indexing and Impact Factor Service

    Smart Journal Root Society for Indexing and Impact Factor Service tarafından indeklenmektedir.


    Scientific World Index ( SCIWIN)

    SMARTJOURNAL Scientific World Index ( SCIWIN) tarafından indekslenmektedir.


    Directory of Research Journals Indexing (DRJI)

    Smartjournal Directory of Research Journals Indexing (DRJI) tarafından indekslenmektedir.


    ResearchBible (Academic Resource Index)

    Smart Journal Dergisi ResearchBible (Academic Resource Index) tarafından indekslenmektedir.


    Eurasian Scientific Journal Index (ESJI)

    SMART Journal Eurasian Scientific Journal Index (ESJI) tarafından indekslenmektedir.



Address :Taras Schevchenko University, Luhansk/Ukraine
Telephone :+90 543 373 80 81 (WhatsApp & GSM Turkey) Fax :
Email :editorsmartjournal@gmail.com

Web Yazılım & Programlama Han Yazılım Bilişim Hizmetleri