Forms and methods of financial control. Forms, methods of financial control. The main tasks of audit control

Based on the classification of species, forms and methods financial control there are features that characterize certain relationships between the objects of classification.

To determine the types of financial control, as a rule, one proceeds from the most significant features of the classification, such as the subject and object of control. Traditionally, the following types of financial control(Table 6.1).

Table 6.1 Main types of financial control

Depending on the entities exercising control, there are: state financial control and non-state financial control, which includes audit, on-farm and public control.

State financial control is a set of actions and operations carried out by public authorities, as well as specially created by them bodies, using specific forms and methods of its organization for the observance of established legal norms by business entities and public authorities in order to ensure the legality, expediency, efficiency of education, distribution and use financial resources states.

State financial control covers not only the public sector of the economy, but also extends to business entities of all forms of ownership, mainly by checking their compliance with tax laws, the fulfillment of state and municipal orders, the intended use of subsidies, subsidies, budget loans, as well as the effectiveness of the provision and legality use tax breaks. Consequently, object of state financial control all monetary relations that develop in the course of the activities of business entities associated with the formation and use of the financial resources of the state act.

Organization of state financial control in various countries largely determined by the form state structure(for example, for Russia, the USA - the presence of the institute of presidential power). Taking into account certain signs of classification within the state financial control, the following can be distinguished kinds:

1. In relation to the branches of government: control exercised by legislative (representative) bodies of state power, both directly (parliamentary control) and through bodies of independent control specially created by them; control exercised by the President; control exercised by executive authorities 1 .

Parliamentary control includes: consideration and approval of the budget, report on its implementation; control activities of standing commissions and commissions to investigate financial violations, etc. For example, in India, these are parliamentary committees (state reporting, budget proposals, state enterprises). In the United States, such a body is the Congressional Budgetary Office, whose purpose is to provide Congress with information on financial and economic issues, analyze the implementation of financial programs, etc.

In a number of countries (Austria, Spain, France, Germany, etc.), Accounts Chambers act as independent bodies of state financial control. AT Russian Federation parliamentary control, including in the financial sphere, is carried out by the chambers of the Federal Assembly - the Federation Council and the State Duma, which form committees and commissions (for example, the committee on budget and taxes). In accordance with Art. 107 of the Constitution of the Russian Federation, federal laws adopted by the State Duma on the following issues are subject to mandatory consideration in the Federation Council: federal budget; federal taxes and fees; financial, currency, credit, customs regulation, money issue 2 . The bodies of independent state financial control in the Russian Federation are the Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation.

In most countries, in parallel with the bodies of parliamentary control, there are also government control and audit bodies 3 . In the United States, such a body is the Office of Management and Budget under the President, inspection services in federal departments, the President's Council for Combating Financial Abuse in Government Agencies; in Finland, it is the Audit Office of the State Economy, which is part of the Ministry of Finance. Such bodies also include the Office of the Inspector General and Auditor General in India, the Office of the Comptroller General in Canada, etc.

The system of control bodies within the executive power in the Russian Federation is formed by the Government of the Russian Federation in accordance with the Budget Code of the Russian Federation. Financial control exercised by executive authorities, local governments is entrusted to: the Ministry of Finance of the Russian Federation, the Federal Treasury (federal service), financial authorities of the constituent entities of the Russian Federation and municipalities, chief administrators budget funds and budget managers.

Presidential control in the Russian Federation, as control over the execution of decrees and orders of the President of the Russian Federation on public finance issues, is carried out by bodies authorized by the President of the Russian Federation in accordance with the law (for example, Control Department President of the Russian Federation).

2. In relation to the level of state power, there are: federal bodies of state financial control and regional bodies of state financial control. The federal bodies include: in the Russian Federation - the Accounts Chamber of the Russian Federation, federal services of the Ministry of Finance of the Russian Federation, etc.; in Germany (FRG) - the Federal Audit Chamber; in France - the Accounts Chamber of France. The regional bodies include the control and accounting bodies of the constituent entities of the Russian Federation (for example, the Control and Accounts Chamber of Moscow, the Control and Accounts Chambers of the regions and
regions of the Russian Federation), control bodies of the administration of the constituent entities of the Russian Federation (for example, the Main Department of State Financial Control of the city of Moscow); in Germany - counting chambers of federal chemels; in France - regional audit chambers.

3. By the nature of competence 4 emit: organs general competence- exercise control over a fairly wide range of issues (for example, the Accounts Chamber of the Russian Federation, the Control Department of the President of the Russian Federation, the Federal Service for Financial and Budgetary Supervision of the Russian Federation, etc.); bodies of branch competence (Federal Insurance Supervision Service); bodies of intersectoral competence (Federal Tax Service, Federal Customs Service).

Non-state financial control includes: audit control, on-farm financial control and public control.

Audit control(audit) is an activity carried out by audit organizations and individual auditors to independently verify the accounting (financial) statements of the audited entity. The purpose of the audit is to express an opinion on the reliability of the accounting (financial) statements. The audit does not replace state control over the reliability of accounting (financial) statements, carried out by authorized state bodies and local governments in accordance with the law. The official final document, which reflects the results of the audit, is audit report. It is intended for users of accounting (financial) statements, which include members of the organization or owners of its property, tax authorities, statistics authorities.

In accordance with the nature and purposes of the audit, such forms of audit are distinguished as: mandatory, conducted in relation to certain business entities (engaged in a certain type of activity or formed in a certain organizational and legal form) and initiative audit. aim statutory audit is to obtain information about financial position organization, the users of which are: the executive body of the organization, its participants (owners), as well as state authorities exercising control both in certain areas of financial relations (for example, the activities of extra-budgetary funds), and over the process of formation, distribution and use public funds. Initiative audit is carried out in order to obtain information that is necessary for the executive body or participants (owners) of the organization to make management decisions: about the financial position of the organization, the state of its relationship with counterparties, tax authorities, etc.

Audit control has its own characteristics: the audit is carried out on a contractual basis; a business entity has a certain autonomy in choosing an audit organization (auditor); violations of the current legislation revealed during the audit affect the form of expression of the opinion of the audit organization on the reliability of the reporting, but do not entail the application of financial sanctions (for example, in contrast to tax control authorities).

In international practice, the term "audit" is used more widely. This interpretation implies the existence of a “financial audit” and a “performance audit”. Financial audit in turn includes: "reporting audit" and "compliance audit". Accounting audit involves checking the accounting (financial) statements, and compliance audit- verification of completed financial and economic transactions by the established regulations. Performance audit (audit of the effectiveness of the use of public funds) is a kind of public financial control exercised to determine the effectiveness of the use of public funds.

Performance audit is an audit of the activities of public authorities, managers and recipients of budgetary funds in order to determine the effectiveness of the use of public funds received to perform their assigned functions and tasks.

On-farm control are carried out by special units provided for by the management structure of a business entity, as well as individual specialists. On-farm control has a number of features: the employees who carry it out are directly subordinate to the manager; this type of financial control is carried out continuously, not periodically; in addition, there is no unified regulation of the scope and nature of control procedures, the procedure for their documentation (determined, as a rule, by the organization itself). On-farm control is organized mainly at medium and large enterprises; its implementation subject to proper organization contributes to: increased responsibility officials and workers; safety and rational use of financial resources of the organization; prevention of negative phenomena in the financial and economic activities of the organization; obtaining the necessary operational information for management.

The types of financial control traditionally include public control, which is understood as control carried out directly by citizens, as well as public organizations and associations, i.e. without the participation of special government agencies.

Depending on the object of control, such types of financial control are distinguished as: budgetary, tax, customs, currency, control in the insurance sector (insurance), monetary control, control over the activities of extra-budgetary funds, etc.

Budget control, which is one of the most important types of financial control, ensures the verification of the correctness of the compilation and execution of budget revenues and expenditures in the context of indicators established by the law on the budget for the corresponding year; identification of deviations in the course of budget execution; identification of financial violations in the public sector, control over the correct implementation of budget accounting. Tax and customs control can be considered either as independent types of control, or as components of budgetary control.

Financial control, the object of which is financial relations that develop in various areas and links of the financial system, can be carried out by both state and non-state financial control bodies. Thus, financial control in the insurance sector is carried out by specially created state bodies (for example, the Federal Insurance Supervision Service of the Russian Federation), as well as audit organizations. Financial control in the pension system in the Russian Federation is carried out by: the Accounts Chamber of the Russian Federation, the Federal Service for financial markets, the Pension Fund of the Russian Federation (in relation to policyholders and pensioners), the Federal Service for Financial and Budgetary Supervision, the Public Council for Investing Pension Savings, non-state pension funds (in relation to management companies), audit firms, internal control bodies.

The totality of control actions and operations carried out by subjects of control can be expressed in one form or another, depending on a number of factors. Taking into account these factors (time and place of control, frequency of its conduct, etc.), the following can be distinguished forms of financial control(Table 6.2).

Table 6.2 Main forms of financial control

Depending on the time of conducting, preliminary, current and subsequent control are distinguished.

Preliminary control- control carried out before financial and economic operations, for example, during the discussion and approval of draft laws (decisions) on (the budget and other draft laws (decisions) on budgetary and financial issues, at the stage of budgeting estimates. It has great importance to prevent violations of financial legislation.

current control is carried out in the process of financial and economic transactions, for example, when considering certain issues of budget execution in the course of parliamentary hearings and in connection with deputy requests, when checking payment documents for budget cash expenditures by the treasury bodies. Current control allows you to obtain the necessary operational information characterizing the state of the object of control, to make the necessary adjustments in case of deviations.

Follow-up control is carried out following the completion of financial and economic operations, it is distinguished by a deeper study of the activities of a business entity. As a rule, according to the results of subsequent control, documents (for example, acts) are drawn up, the provisions of which are mandatory for their execution.

Based on the direction of influence of the subject of control on the object, external and internal financial control are distinguished. Under external financial control understand: in relation to public authorities - control exercised by entities independent in their activities from public authorities, i.e., specially created control bodies; in relation to a business entity - control exercised by other external entities (tax, financial authorities, audit organization). Under internal financial control understand: in relation to public authorities - control carried out directly in the system of executive authorities (for example, departmental control); in relation to a business entity - control exercised by the relevant internal control service.

When conducting financial control, certain methods which traditionally include inspection, verification, revision, supervision, monitoring, etc.

Survey- this is the collection and general analysis of information on a specific issue in order to determine the appropriateness of further detailed verification.

Examination represents a single control action or a system of control actions in relation to certain financial and economic operations of business entities.

revision- this is a system of mandatory control actions for documentary and actual verification of the legality, expediency and effectiveness of financial and economic operations performed in the audited period, as well as the legality and correctness of the actions of officials 5 . An audit, in contrast to an audit, provides the most complete and reliable information about the state of affairs in the audited organization, since it involves a complete coverage of the documents being audited; while the verification involves selectivity and therefore contains the risk of not detecting certain deviations from the established norms, rules, parameters to a greater extent. In addition, the results of the audit contain a specific documented definition of the identified shortages and losses of monetary and material resources.

According to the completeness of the coverage of the audited issues, audits and audits are: thematic(carried out on a certain range of issues) and complex(i.e. cover almost all aspects of financial and economic activity). By the nature of the sources of control, they carry out: documentary checks and audits(examination financial reporting and documents generated and activities of the organization) and actual(techniques such as conducting an inventory of funds and inventories etc.).

Supervision is a system of periodic control actions to monitor the conditions for its implementation established in a particular area of ​​activity. For example, supervision is carried out over the activities of business entities in order to comply with the conditions of licensing.

Monitoring unlike supervision, it is a system of constantly performed control actions and monitoring operations in order to determine current changes in the activities of a business entity.

1 When considering the types of state financial control, terms used in the legislation of both Russia and a number of other countries are used.
2 Constitution of the Russian Federation / / Russian newspaper. - 1993. -
№ 237.
3 See: Stepashin S. V., Stolyarov N. S., Shokhin S. O., Zhukov V. A. Gosuda
direct financial control. - St. Petersburg: Peter, 2004. - S. 271-289.
4 See: Burtsev V.V. Organization of the system of state financial control in the Russian Federation: Theory and practice. - M.: Publishing and Trade Corporation "Dashkov and K0", 2002. - S. 87-88.
5 See: Financial and Credit Encyclopedic Dictionary / Under the general. ed. A. G. Gryaznova. - S. 821.

(Materials are given on the basis of: A.G. Gryaznova. E.V. Markina Finance. Textbook. 2nd ed. - M.: Finance and Statistics, 2012)

4.3. Forms and methods of financial control

Under formfinancial control understand the ways of concrete expression and organization of control actions.

Depending on the timing of the control There are three main forms of financial control: preliminary, current and subsequent.

Preliminary control is carried out before any financial transactions are performed (for example, checking the correctness and legality of documents that serve as the basis for receiving or spending funds). It is of a preventive nature, helps to prevent inappropriate, inefficient spending of financial resources, to identify reserves for income and profit growth.

Current (operational) control carried out directly in the process of spending and receiving cash. Current financial control is based on the primary documents of the operational accounting and reporting, involves a systematic factor analysis of the activities of enterprises and organizations in order to identify reserves of profitability and profit, reduce the cost of products (works, services), overdue receivables and payables, completeness and timeliness of settlements with the budget and extra-budgetary funds.

Follow-up control carried out after the completion of monetary transactions in order to additionally verify their legality and validity. In the course of it, the quantitative and qualitative fulfillment of the targets for each type of income and expenditure, for tax and non-tax revenues to the budgets is checked. different levels and expenditure of budget funds, execution of off-budget funds and financial plans enterprises, organizations, estimates budget institutions. At the same time, by analyzing accounting accounting documents, the reasons for the deviation of actual data from planned ones, reserves for increasing the revenue base of budgets, and the profitability of enterprises and organizations are identified.

Depending on the will of the subjects of financial legal relations and legal requirements distinguish mandatory and proactive financial control.

Required control is carried out in accordance with the requirements of the legislation in a timely manner. This includes, in particular, the statutory audit of the annual financial statements individual organizations, societies.

Initiative control is independently determined by the relevant bodies of economic entities and acts as an integral part of its financial management.

Depending on the area financial activities financial control is subdivided into budgetary, tax, currency, insurance, banking, control over monetary circulation.

Under methodscontrol understands the methods and methods of its implementation. Financial control is carried out, as a rule, by two main methods: audit and verification.

revision- this is a method of control that provides for the most profound and complete study of the financial and economic activities of a business entity, during which the legality and reliability of economic and financial transactions are established, as well as accounting in several or all areas of activity of business entities.

Examination- a method of control, in the course of which the legality and reliability of the economic and financial transactions performed in one or several interrelated areas of financial and economic activity of a business entity are established.

By venuecontrol actions verification (audit) is divided into cameral and exit.

cameral verification (audit) is carried out by the supervisory authority at its location on the basis of data various documents submitted by business entities or their representatives, as well as on the basis of documents and information available to the regulatory authority.

visiting verification (audit) is carried out directly at the location of the business entity.

By frequency checks (audits) are divided into scheduled and unscheduled.

Planned an inspection (audit) is carried out on the basis of monthly or quarterly schedules of inspections approved by order or order of the head (deputy head) of the controlling body. Scheduled checks(audits) of the same business entity may be carried out no more than once a year. unscheduled verification (audit) of the same business entity is carried out only on behalf of the President of the Republic of Belarus, the Council of Ministers of the Republic of Belarus, the State Control Committee, the Council for the Coordination of Control Activities in the Republic of Belarus, tax, law enforcement and judicial authorities. Other regulatory authorities have the right to apply to the said state authorities and the Council for the Coordination of Control Activities in the Republic of Belarus with proposals on the need to conduct unscheduled inspections.

Unscheduled thematic operational inspection is carried out with the aim of promptly identifying and suppressing violations of the law at the time of their commission in a limited area or in relation to commercial facilities, Vehicle, other places of activity. The term of its implementation in relation to one audited entity or its separate subdivision must not exceed three business days. Such inspections are not included in the work plans (i.e., they are unscheduled), they are appointed by the head of the regulatory body or his authorized deputy immediately before the start of the conduct. The basis for the appointment of such inspections may be the need to control (for example, compliance with the procedure for conducting foreign exchange transactions, foreign exchange transactions involving individuals, carrying out activities in the gambling business, accepting cash when selling goods (works, services) for cash , use of cash registers, special computer systems, ticket printing machines and taximeters).

Allocate also counter verification, which is understood as the establishment of the actual reflection by a business entity in accounting of financial and economic transactions carried out with other business entities, in respect of which scheduled or unscheduled inspections are carried out.

By content checks (audits) are divided into documentary and factual. Documentary includes checking various financial documents. Based on their analysis, it is possible to determine the legality and expediency of spending funds. During actual audit (audit) checks the availability of money, securities and material assets.

By degree of coveragefinancial and business transactions in the process of verification(revisions) distinguish solid checks (audits), which consist in the study of all operations, all primary documentation in a certain area of ​​​​activity for the entire audited period, and selective(revisions), the essence of which is to check a part primary documents for a certain period of time.

By the completeness of the coverage of the materials being checked checks (revisions) are divided into complex, in which the financial activities of a business entity are checked in various areas (supervisory employees of several bodies take part in them at the same time), and thematic, which are reduced to a survey of any one area of ​​financial activity.

It is also possible to carry out counter check, which is carried out in order to establish the actual reflection by the taxpayer in the accounting of financial and economic transactions carried out with other business entities, in respect of which scheduled or unscheduled inspections are carried out. Oncoming exit tax audit is carried out as necessary and on the basis of the instructions of the Ministry of Taxes and Inspection of the Republic of Belarus. In any case, it is always of an auxiliary nature and is impossible without the main taxpayer audit, so it can hardly be considered an independent type of tax audit.

For more effective financial control, use such a form as joint verification. This inspection is carried out by several controlling (supervisory) bodies, with the exception of an inspection conducted by a higher controlling (supervisory) body with the participation of officials of lower controlling (supervisory) bodies, as well as an inspection conducted by the bodies of the State Control Committee, the Prosecutor's Office with the involvement of representatives other regulatory (supervisory) bodies.

Control check is carried out to establish the facts of elimination by business entities of violations identified during the previous audit. Its duration should not exceed five working days. At the same time, if in the process of a control check it becomes necessary to test products or examine production, then by decision of the head of the state body, the term of the control check can be extended, but not more than 15 working days.
additional verification is appointed to confirm the validity of the arguments set forth in the objections to the act (certificate) of the inspection or in the complaint against the decision of the supervisory body (official) or the requirement (instruction) to eliminate violations. Its reasons are the need to study additional issues on cases (materials) received by the criminal prosecution authorities, courts; facts of non-compliance by the inspector (head of the audit) with the established procedure for appointing and conducting audits. The period of additional verification cannot exceed 10 working days. This rule does not apply to additional checks initiated by the criminal prosecution authorities on an initiated criminal case or carried out on behalf of the heads of the criminal prosecution authorities and courts in relation to the cases (materials) being processed by them.

There are also other methods of financial control.

Analysis is a detailed study of the documentation for the purpose of an overall assessment of the effectiveness and efficiency. It is based on the current and annual accounts and is distinguished by a systematic and factor-by-factor approach, as well as the use of such analytical techniques as average and relative values, groupings, index method, etc.

Survey, which consists in the personal acquaintance of the controlling person on the spot with certain aspects of the financial and economic activities of enterprises, institutions and organizations. At the same time, primary accounting documents are not necessarily checked, but control measurements of work, fuel and electricity consumption, verification of hidden objects of financing and taxation are carried out through questioning, questioning, observation, etc.

The content and significance of financial control

Control, being one of the most important functions of the management process carried out at any level, is a system of observation and verification of the process of functioning of the managed object to the adopted management decisions, as well as identifying the results of management actions on the managed object.

Control is exercised in various spheres of the company's activity. In connection with this, types of control are distinguished: economic, statistical, financial, environmental, technical, administrative, etc.

As a form of realization of the control function of finance, financial control is necessary in any society based on commodity-money relations. In countries with market economy the role of financial control is especially great, since the most important area of ​​activity of business entities, with the obligatory observance of established legal norms, is increasing its efficiency. Financial control is essential for financial management at any level, ensuring the reliable functioning of the entire financial system, the implementation of the financial policy pursued by the state, and contributes to financial security.

Financial control- ϶ᴛᴏ a set of actions and operations carried out by specially authorized bodies, with the aim of monitoring compliance by business entities and state authorities and local self-government with the rules of law in the process of formation, distribution and use of financial resources for ϲʙᴏ timely receipt of complete and reliable information on the implementation of the adopted management financial decisions.

The purpose of financial control is to timely obtain all information about the progress of the financial management process at the micro and macro levels, identified violations for making adequate management decisions. The purpose of financial control is realized in the tasks it performs.

The main tasks of financial control will be:

• ensuring the financial security of the state and the financial stability of business entities;
• fulfillment by business entities of their financial obligations, incl. before state authorities and local governments;
• growth of financial resources in all spheres and links of the financial system, ensuring their rational, efficient and legal use;
• observance of the financial interests of all business entities, strengthening their responsibility for the results of their activities;
• improving the efficiency of the state's financial policy.

In the system of financial control, both main and auxiliary elements are distinguished that form the infrastructure of financial control. As the main elements of financial control can be distinguished: object and subject; informational, legal and methodological support; mechanism; principles; measures of responsibility of all participants in the control process. The financial control infrastructure includes: financial, technical, staffing control, etc. The totality of interrelated elements that interact with each other and form an integral unity in the process of achieving control objectives is a system of financial control.

The objects of financial control are: the processes of formation, distribution and use of financial resources by business entities and state authorities and local self-government, characterized by a system of various cost indicators (for example, sales revenue, cost, taxes, etc.)

The subjects of control will be the most important element in the system of financial control, since they, in accordance with the current legislation, directly exercise control and are responsible for ϲʙᴏ and actions.

The subjects of financial control will be specially authorized bodies (state control bodies; structural units created in business entities and state authorities and local self-government; non-state specialized organizations), as well as qualified specialists carrying out control activities in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the rule of law. In order to achieve the set tasks, the subjects of control perform specific actions or functions, the implementation of which is carried out on the basis of their powers, which determine the competence of the body exercising control.

The process of purposeful activity of subjects of control, or the process of financial control, is carried out using certain methods. Under the methods of financial control understand the specific ways of implementing control actions and operations. The external expression of control actions and operations is realized in a certain form of control. The established procedure for the implementation of control actions and operations is the control procedures. It is appropriate to note that a certain sequence of financial control procedures, together with the methods used, constitutes the mechanism of financial control.

As a rule, the process of financial control includes the following main stages:

• planning, which involves the definition of the object, goals, objectives and forms of control and the formation of a set of quantitative and qualitative indicators, according to which the implementation of financial decisions will be assessed;
• carrying out control, the purpose of which will be the collection of operational data characterizing the state of the object of control, and their preliminary assessment;
• systematization of control results (generalization and ordering of the information received according to certain criteria) and reporting;
• implementation of the results, which involves communicating the decisions made based on the results of the control to all interested parties, developing and implementing measures to eliminate the identified violations and shortcomings.

Financial control is organized and carried out on the basis of certain principles. The principles of financial control, which formed the basis for organizing, first of all, state financial control in the Russian Federation, were adopted by the IX Congress international organization Supreme Audit Institutions (INTOSAI) in 1977 in the city of Lima (France) and were reflected in the Lima Declaration of Guiding Principles of Control.

The main principles of financial control will be the following: legality, independence, objectivity, publicity, responsibility, differentiation of functions and powers, consistency.

The principle of legality provides for legal framework, providing control in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with its goals and objectives. The independence of the financial control bodies (organizational, functional, financial) is guaranteed by the current legislation. Objectivity is understood as the absence of bias and non-interference in the operational activities of a business entity (control), the validity of conclusions based on the results of control measures. The principle of publicity presupposes the public availability of the results of financial control, subject to the established norms and rules regarding state and commercial secrets. The principle of responsibility implies a conscientious attitude of employees of the financial control bodies to their official duties. The implementation of the principle of delimitation of functions and powers consists in the absence of duplication in the activities of financial control bodies. The principle of consistency means the unity of the legal framework, the establishment of periodicity in the conduct of certain financial control measures.

Information support of financial control is all the information used in the implementation of the control process, characterizing the object of control, its specifics (associated, for example, with industry specifics), as well as information technologies used in the implementation of control. To such information ᴏᴛʜᴏϲᴙt: planning and economic, reporting, statistical information, information on the status of document flow, accounting data, as well as management and financial accounting, etc. It is important to know that the “quality of information” is of great importance for the implementation of financial control, i.e. its reliability, ϲʙᴏtemporality, completeness and necessity.
It should be noted that the main source of information for the implementation of financial control will be accounting data, the main task of which is to provide information to external and internal users of financial statements.

Legal and methodological support of financial control includes:

• financial and legal acts, which include: laws, subordinate normative legal acts of bodies of general and special competence, adopted in pursuance of laws;
• standards, which are normative and technical documents approved by the competent authority, establishing a set of norms, rules in relation to the subject of standardization (for example, rules (standards) of auditing);
• codes of professional data;
• methodological documents, which contain specific issues of organizing financial control, explain the methods and techniques for the practical implementation of certain control procedures (for example, instructions on the procedure for carrying out inspections or working with documents, etc.)

The implementation of financial control implies the existence of responsibility of business entities, state authorities and local self-government, as well as bodies exercising financial control, and their officials. In case of violation of the established norms of law, the following types of liability arise: administrative, civil, criminal, disciplinary. Excluding the foregoing, officials of state authorities and local self-government bodies bear responsibility, provided for by the legislation on state and municipal service.

Failure to perform or improper performance by participants in the control process of their rights and obligations entails the use of certain coercive measures, the main of which will be: warning; fines, penalties; prohibition or restriction of activities; prohibition on the implementation of certain operations (for example, blocking of expenses, suspension of operations on accounts in credit institutions); withdrawal of material and monetary resources (for example, budgetary funds); compensation; confiscation. The coercive measures applied, expressed in monetary terms, are called financial sanctions, which are understood as financial measures by state and other bodies.
It should be noted that the main purpose of applying financial sanctions will be to reduce violations by the subjects of financial relations of established norms of law and prevent such violations.

Coercive measures, or sanctions, are applied by state authorities and their officials in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with their powers, if there are certain grounds.
It should be noted that the basis for the application of coercive measures will be: failure to comply with the law (decision) on the budget; misuse of budgetary funds, untimely and incomplete transfer of budgetary funds to their recipients; failure to provide accounting (financial), tax reporting; tax evasion, etc. These violations are reflected in the final document (for example, an act of audit or inspection), on the basis of which coercive measures are applied.

Characteristics of types, forms and methods of financial control

The classification of types, forms and methods of financial control is based on features that characterize certain relationships between the objects of classification.

To determine the types of financial control, they traditionally proceed from such the most significant features of the classification as the subject and object of control. Given the dependence on certain features of the classification, the following types of financial control are distinguished (Table 6.1)

Table 6.1

Given the dependence on the subjects exercising control, there are: state financial control and non-state financial control, which includes audit, on-farm and public control.

State financial control is a set of actions and operations carried out by state authorities, as well as bodies specially created by them, using specific forms and methods of its organization for the observance of legal norms by business entities and state authorities in order to ensure the legality, expediency, effectiveness of education, distribution and use financial resources of the state.

State financial control covers not only the public sector of the economy, but also extends to business entities of all forms of ownership, mainly by checking their compliance with tax laws, the fulfillment of state and municipal orders, the intended use of subsidies, subsidies, budget loans, as well as the effectiveness of the provision and legality use of tax incentives. Consequently, the object of state financial control is all monetary relations that develop in the course of the activities of business entities related to the formation and use of financial resources of the state.

The organization of state financial control in various countries is largely determined by the form of government (for example, for Russia, the United States - the presence of the institution of presidential power). Taking into account certain signs of classification within state financial control, the following types can be distinguished:

1. In relation to the branches of state power: control exercised by the legislative (representative) bodies of state power, both directly (parliamentary control) and through bodies of independent control specially created by them; control exercised by the President; control exercised by the executive authorities.

Parliamentary control includes: consideration and approval of the budget, report on its implementation; control activities of standing commissions and commissions to investigate financial violations, etc. control. The purpose of the Congressional Budget Office is to supply Congress, incl. budget committees, information on financial and economic issues, analyze the implementation of financial programs, etc.
It is worth noting that the main function of the Main Control and Financial Department, as the main body controlling the execution of the budget, will be to control government spending. This body has a certain independence from both branches of government.

In a number of countries (Austria, Spain, France, Germany, etc.), Accounts Chambers act as independent bodies of state financial control. In the Russian Federation, parliamentary control, incl. in the financial sector, are carried out by the chambers of the Federal Assembly - the Federation Council and the State Duma, which form committees and commissions (for example, the committee on budget and taxes) Based on Art. 107 of the Constitution of the Russian Federation, federal laws adopted by the State Duma on the following issues are subject to mandatory consideration in the Federation Council: the federal budget; federal taxes and fees; financial, currency, credit, customs regulation, money issue. The bodies of independent state financial control in the Russian Federation will be the Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation.

In most countries, in parallel with the parliamentary oversight bodies, government control and audit bodies also operate. In the United States, such a body would be the Office of Management and Budget under the President, inspection services in federal departments, the President's Council for Combating Financial Abuse in Government Offices; in Finland - ϶ᴛᴏ Audit Office of the State Economy, which is part of the Ministry of Finance. Such bodies also include the Office of the Inspector General and Auditor General in India, the Office of the Comptroller General in Canada, etc.

The system of control bodies within the executive power in the Russian Federation is formed by the Government of the Russian Federation in accordance with the Budget Code of the Russian Federation. The financial control exercised by executive authorities, local governments is entrusted to: the Ministry of Finance of the Russian Federation, the Federal Treasury (federal service), the financial authorities of the subjects of the Russian Federation and municipalities, the main managers of budgetary funds and managers of budgetary funds.

Presidential control in the Russian Federation, as control over the execution of decrees and orders of the President of the Russian Federation on public finance issues, is carried out by bodies authorized by the President of the Russian Federation in accordance with the legislation (for example, the Control Department of the President of the Russian Federation)

2. In relation to the level of state power, there are: federal bodies of state financial control and regional bodies of state financial control. The federal authorities are referred to: in the Russian Federation - the Accounts Chamber of the Russian Federation, the Ministry of Finance of the Russian Federation and its federal services, etc.; in Germany (FRG) - the Federal Audit Chamber; in France - the Accounts Chamber of France. Regional authorities include the control and accounting bodies of the subjects of the Russian Federation (for example, the Chamber of Control and Accounts of Moscow, the control and accounts chambers of the territories and regions of the Russian Federation), the control bodies of the administration of the subjects of the Russian Federation (for example, the Main Department of State Financial Control of the city of Moscow); in Germany - the counting chambers of the federal lands; in France - regional audit chambers.

3. By the nature of competence, they distinguish: bodies of general competence - exercise control over a fairly wide range of issues (for example, the Accounts Chamber of the Russian Federation, the Main Control Directorate of the President of the Russian Federation, the Federal Service for Financial and Budgetary Supervision of the Russian Federation, etc.); bodies of branch competence (Federal Insurance Supervision Service); bodies of intersectoral competence (Federal Tax Service, Federal Customs Service)

Non-state financial control includes: audit control, on-farm financial control and public control.

Audit control is an activity carried out by audit organizations or auditors on independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs. The purpose of the audit will be to express an opinion on the reliability of the financial (accounting) statements and on the ϲᴏᴏᴛʙᴇᴛϲᴛʙ and accounting procedures current legislation, which allows its user to draw correct conclusions about the results of economic activity, the financial and property status of business entities and make informed decisions based on these conclusions. An audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the law. The official final document, which reflects the results of the audit, will be the audit report. It is worth noting that it is intended for users of financial (accounting) statements, to which ᴏᴛʜᴏϲᴙ are members of the organization or owners of its property, tax authorities, statistical authorities.

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the nature and objectives of the conduct, such forms of audit are distinguished as: mandatory, conducted in relation to certain business entities (engaged in a certain type of activity or formed in a certain organizational and legal form) and initiative audit. The purpose of the mandatory audit will be to obtain information about the financial position of the organization, the users of which will be: the executive body of the organization, its participants (owners), as well as public authorities exercising control both in certain areas of financial relations (for example, the activities of extra-budgetary funds) and for the process of formation, distribution and use of public funds. An initiative audit is carried out in order to obtain information about the financial position of the organization, the state of its relationship with counterparties, tax authorities, etc., which is necessary for the executive body or participants (owners) of the organization to make management decisions.

Auditor control has ϲʙᴏ and features: the audit is carried out on a contractual basis; a business entity has a certain autonomy in choosing an audit organization (auditor); violations of the current legislation revealed during the audit affect the form of expression of the opinion of the audit organization on the reliability of the reporting, but does not entail the application of financial sanctions (for example, unlike the tax control authorities)

In the international practice of audit, there are currently distinguished: operational audit, which is a test of the functioning of individual parts of the economic mechanism of the organization in order to assess their effectiveness, reliability and usefulness; ϲᴏᴏᴛʙᴇᴛϲᴛʙ audit, which involves checking compliance with the norms of legislative acts and guidance materials prescribed by the administration for personnel; audit of financial statements, which is carried out in order to determine whether accounting and reporting information is consistent with generally accepted accounting rules.

On-farm control are carried out by special units provided for by the management structure of a business entity, as well as individual specialists. On-farm control has a number of features: the employees who carry it out are directly subordinate to the manager; ϶ᴛᴏt type of financial control is carried out constantly, not periodically; in addition, there is no unified regulation of the volume and nature of control procedures, the procedure for documenting them (traditionally determined by the organization itself) Internal control is organized mainly at medium and large enterprises; its implementation, provided that it is properly organized, contributes to: increasing the responsibility of officials and employees; safety and rational use of financial resources of the organization; prevention of negative phenomena in the financial and economic activities of the organization; obtaining the necessary operational information for management.

The types of financial control are traditionally ᴏᴛʜᴏϲᴙt and public control, which is understood as control carried out directly by citizens, as well as public organizations and associations, that is, without the participation of special state bodies.

Given the dependence on the object of control, there are such types of financial control as: budgetary, tax, customs, currency, control in the insurance sector (insurance), monetary control, control over the activities of extra-budgetary funds, etc.

Budgetary control, which is one of the most important types of financial control, ensures the verification of the correctness of the compilation and execution of budget revenues and expenditures in the context of indicators established by the budget law for the current year; identification of deviations in the course of budget execution; identification of financial violations in the public sector, control over the correct implementation of budget accounting. Tax and customs control are considered either as independent types of control, or as components of budgetary control.

Financial control, the object of which will be financial relations that develop in various areas and links of the financial system, can be carried out by both state and non-state financial control bodies. Thus, financial control in the insurance sector is carried out by specially created state bodies (for example, the Federal Insurance Supervision Service of the Russian Federation), as well as audit organizations. Financial control in the pension provision system in the Russian Federation is carried out by: the Accounts Chamber of the Russian Federation, the Federal Service for Financial Markets, the Pension Fund of the Russian Federation (in relation to insurers and pensioners), the Federal Service for Financial and Budgetary Supervision, the Public Council for Investing Pension Savings, non-state pension funds ( in relation to management companies), audit firms, internal control bodies.

The totality of control actions and operations carried out by subjects of control can be expressed in one form or another, depending on a number of factors. Taking into account these factors (time and place of control, frequency of its implementation, etc.), the following forms of financial control can be distinguished (Table 6.2)

Table 6.2

Basic forms of financial control

Classification sign	Forms of financial control
Control time	preliminary, current, subsequent
The direction of the influence of the subject on the object of control	External, internal
Place of control	Cameral, visiting
It is worth saying - the completeness of the coverage of the material (information) being checked	Solid, selective
The nature of the sources of control	Documentary, factual
Frequency of control	Systematic, periodic, one-time
It is worth saying - the completeness of the coverage of the issues being checked	Complex, thematic, counter
Repeatability of studying sources of control	primary, secondary, secondary

Considering the dependence on the time of holding, preliminary, current and subsequent control are distinguished.

Preliminary control- control carried out before financial and economic operations, for example, during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues, at the stage of drawing up estimates of income and expenses of budgetary institutions. It is of great importance for preventing violations of financial legislation.

Note that the current control is carried out in the process of financial and economic transactions, for example, when considering certain issues of budget execution in the course of parliamentary hearings and in connection with deputy requests, when checking payment documents for budget cash expenditures by the treasury bodies. It should be noted that the current control makes it possible to obtain the necessary operational information characterizing the state of the control object, to make the necessary adjustments in case of deviations.

Follow-up control is carried out following the completion of financial and economic operations, it is distinguished by a deeper study of the activities of a business entity. As a rule, according to the results of subsequent control, documents (for example, acts) are drawn up, the provisions of which are mandatory for their execution.

Based on the direction of influence of the subject of control on the object, external and internal financial control are distinguished. External financial control is understood as follows: in relation to public authorities - control exercised by entities independent in their activities from public authorities, i.e., specially created control bodies; in relation to a business entity - control exercised by other external entities (tax, financial authorities, audit organization) Internal financial control is understood as: in relation to public authorities - control carried out directly in the system of public authorities (for example, departmental control); in relation to a business entity - control exercised by the ϲᴏᴏᴛʙᴇᴛϲᴛʙmanaging service (internal control)

When conducting financial control, certain methods are used, to which traditionally ᴏᴛʜᴏϲᴙt examination, verification, revision, supervision, monitoring, etc.

Survey- ϶ᴛᴏ collection and general analysis of information on a specific issue in order to determine the feasibility of further detailed verification.

Examination represents a single control action or a system of control actions in relation to certain financial and economic operations of business entities.

revision- ϶ᴛᴏ a system of mandatory control actions for documentary and actual verification of the legality, expediency and effectiveness of financial and economic operations performed in the audited period, as well as the legality and correctness of the actions of officials. An audit, in contrast to an audit, provides the most complete and reliable information about the state of affairs in the audited organization, since it involves a complete coverage of the documents being audited; while verification involves selectivity and, therefore, to a greater extent contains the risk of not detecting certain deviations from established norms, rules, parameters. Excluding the above, the results of the audit contain a specific documented definition of the established shortages and losses of monetary and material resources.

According to the completeness of the coverage of the audited issues, audits and audits are: thematic (carried out on a certain range of issues) and complex (that is, they cover almost all aspects of financial and economic activity) formed in the activities of the organization) and actual (techniques such as conducting an inventory of funds and inventories, etc. can be used)

Supervision is a system of periodic control actions to monitor the conditions for its implementation established in a particular area of ​​activity. For example, supervision is carried out over the activities of business entities in order to comply with the terms of licensing.

Monitoring unlike supervision, it is a system of constantly performed control actions and monitoring operations in order to determine current changes in the activities of a business entity.

Organizational and legal foundations of financial control in the Russian Federation

The activities of financial control bodies in the Russian Federation are carried out in ϲᴏᴏᴛʙᴇᴛϲᴛʙii established norms law, the main sources of which will be: the Constitution of the Russian Federation, Civil Code of the Russian Federation, the Budget Code of the Russian Federation, the Tax Code of the Russian Federation, federal laws and laws of the constituent entities of the Russian Federation, legislative acts of local governments, by-law regulatory legal acts (decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, etc.) - In Art. 265 and 266 of the Budget Code of the Russian Federation provides that state and municipal financial control is exercised by: legislative (representative) bodies and representative bodies of local self-government; executive authorities and local governments. The control of legislative (representative) bodies, representative bodies of local self-government provides for their right to create their own control bodies (Accounts Chamber of the Russian Federation, control chambers, other bodies of legislative (representative) bodies of constituent entities of the Russian Federation and local self-government bodies) to conduct an external audit of budgets.

The Accounts Chamber of the Russian Federation will be a permanent body of state financial control. In its activities, the Accounts Chamber of the Russian Federation is guided by the Constitution of the Russian Federation, Federal Law No. 4-FZ of January 11, 1995 “On the Accounts Chamber of the Russian Federation”, and other federal laws.

The main task of the Accounts Chamber of the Russian Federation will be control over the execution of the federal budget, which includes: control over the timely execution of revenues and expenditures of the federal budget and the budgets of federal extra-budgetary funds, assessing their validity; assessment of the effectiveness and expediency of spending public funds and the use of federal property, etc. The Accounts Chamber of the Russian Federation also exercises operational control over the execution of the federal budget, conducts comprehensive audits and thematic audits; carries out examination of projects of the federal budget, laws and other normative legal acts; analyzes violations and deviations in the budget process.

At the level of constituent entities of the Russian Federation, external state financial control over the execution of regional budgets is carried out by control and accounting bodies created by legislative (representative) authorities. For example, in Moscow, the Chamber of Control and Accounts of Moscow formed by the Moscow City Duma will be such a control body. It is worth noting that it organizes and exercises control over the legal, rational and efficient use of the city budget; for the receipt of funds to the city budget received from the disposal and management of city property.

Do not forget that the most important body of state financial control in the system of executive authorities will be the Ministry of Finance of the Russian Federation. Decree of the Government of the Russian Federation of 07.04.2004 No. 185 “Issues of the Ministry of Finance of the Russian Federation” determines that the Ministry of Finance of the Russian Federation, along with other functions, performs the function of control and supervision in the financial and budgetary sphere, the implementation of which involves the development and approval of: the procedure for organizing control in the financial and public sector; the procedure for exercising control over the execution of the federal budget and implementing coercive measures applied to participants budget process for violation of budgetary legislation; methodologies for counteracting the legalization of proceeds from crime, corruption and the financing of terrorism.

The Ministry of Finance of the Russian Federation in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with Decree of the President of the Russian Federation of 09.03.2004 No. 314 “On the system and structure of federal executive bodies” and Decree of the Government of the Russian Federation of 30.06.2004 No. 329 “On the Ministry of Finance of the Russian Federation” coordinates and controls the activities of those under its jurisdiction federal services: Federal tax service, the Federal Service for Insurance Supervision, the Federal Service for Financial and Budgetary Supervision and the Federal Service for Financial Monitoring, and also monitors the implementation by the Federal Customs Service of legal acts relating to the calculation and collection of customs payments, determining the customs value of goods and vehicles.

The Ministry of Finance of the Russian Federation and the Federal Services carry out their activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments, public associations and other organizations. In their activities, they are guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties Russian Federation, acts of the Ministry of Finance of the Russian Federation, ϲᴏᴏᴛʙᴇᴛϲᴛʙ ing It is worth saying - provisions.

The Federal Service for Financial and Budgetary Supervision in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with Decree of the Government of the Russian Federation dated June 15, 2004 No. 278 “On Approval of the Regulations on the Federal Service for Financial and Budgetary Supervision” performs the functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control body. The Service conducts audits and checks on the legality and efficiency of the use of federal budget funds, state off-budget funds and material assets owned by the federal government; exercises supervision over the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by the financial control bodies of federal executive bodies, state authorities of the constituent entities of the Russian Federation and local governments; exercises control over foreign exchange transactions carried out in the Russian Federation (except for credit organizations and currency exchanges), as well as over compliance with the requirements of acts of currency regulation and currency control bodies, organizes checks of the completeness and correctness of accounting and reporting on foreign exchange transactions; organizes the formation and maintenance of a unified information system control and supervision in the financial and budgetary sphere.

The Federal Insurance Supervision Service in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Decree of the Government of the Russian Federation dated 06/30/2004 No. 330 “On the Federal Insurance Supervision Service” exercises control and supervision in the field of insurance activities (insurance business): compliance with the objects of insurance business of insurance legislation, incl. by conducting field audits of their activities; for ensuring by insurers their financial stability and solvency in terms of the formation of insurance reserves, the composition and structure of assets, etc. This service also carries out the powers associated with the receipt, processing and analysis of reports submitted by the subjects of the insurance business; with a generalization of the practice of insurance supervision and the development of proposals for improving the legislation governing the implementation of insurance supervision.

According to Decree of the Government of the Russian Federation of June 23, 2004 No. 307 “On approval of the regulation on the Federal Financial Monitoring Service”, the main functions of the Federal Financial Monitoring Service will be control and supervision over the implementation of legal and individuals requirements of the legislation of the Russian Federation on combating the legalization (laundering) of proceeds from crime and the financing of terrorism; collection, processing and analysis of information on operations (transactions) with cash and other property subject to control, verification of the information received; identification of signs of operations (transactions) with money or other property related to the legalization of proceeds from crime.

Based on Art. 267 of the Budget Code of the Russian Federation, the Federal Treasury (federal service) exercises preliminary and current control over the conduct of operations with budgetary funds of the main administrators, administrators and recipients of budgetary funds, credit organizations that carry out operations with budgetary funds, other participants in the budgetary process in the course of budget execution and state budgets. off-budget funds. In the course of exercising control, the Federal Treasury interacts with other federal executive bodies and coordinates their work.

State financial control is also carried out by the main managers and managers of budgetary funds. The Budget Code of the Russian Federation (Articles 158-160) provides that the main managers and managers of budgetary funds exercise financial control over the recipients of budgetary funds for their intended use, timely return, and their reporting on the use of budgetary funds. The main managers of budgetary funds conduct inspections of subordinate state and municipal unitary enterprises and budget institutions. Direct control over the use of budgetary funds by unitary enterprises is carried out at the initiative of the chief manager of budgetary funds by the state financial control bodies.

The executive authorities of the constituent entities of the Russian Federation create ϲʙᴏ and control bodies to exercise control. So, in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Decree of the Government of Moscow dated 04.22.2003 No. 290-PP “On approval It is worth mentioning - the provisions on the Main Department of State Financial Control of the City of Moscow” control over the activities of the executive authorities of the city of Moscow, state unitary enterprises and institutions of the city of Moscow; expenditure of funds received in the budget municipality from the budget of the city of Moscow, as well as ensuring the coordination of the work of regulatory bodies exercising financial control in the city of Moscow, is entrusted to the Main Department of State Financial Control of the city of Moscow.

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with Decree of the President of the Russian Federation dated 08.06.2004 No. 729 “On the Control Department of the President of the Russian Federation”, the Control Department of the President of the Russian Federation has the function of ensuring the control powers of the President of the Russian Federation in the field of public finance.
It should be noted that the main tasks of the Department will be to control and verify the execution by federal executive bodies of all levels, as well as organizations federal laws, in part relating to the powers of the President of the Russian Federation, decrees, orders and other decisions of the President of the Russian Federation; control over the implementation of the annual messages of the President of the Russian Federation to the Federal Assembly, budget messages of the President of the Russian Federation.

Tax control in the Russian Federation is entrusted to tax control bodies, which are headed by the Federal Tax Service.

The Ministry of the Russian Federation for Taxes and Dues, being the assignee of the State Tax Service of the Russian Federation, was transformed into the Federal Tax Service.

The Service exercises control over compliance with tax laws, the correctness of calculation, completeness and timeliness of payment of taxes and other obligatory payments, is responsible for the development and implementation of tax policy in order to ensure timely receipt of taxes and other obligatory payments to the budgets of all levels and state non-budgetary funds. payments. Tax control is carried out by officials of tax authorities within their competence. The rights and obligations of tax authorities and their officials are defined by Art. 31, 32 of the Tax Code of the Russian Federation. The Code also provides that the exercise of powers and the fulfillment of duties established by the Tax Code of the Russian Federation and other federal laws in terms of tax control is carried out by tax control bodies in their interaction, incl. with customs authorities.

Customs control in the Russian Federation is carried out by the Federal Customs Service, which is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation, which is endowed with special powers to carry out their functions both in the field of customs and in related areas - tax and currency control.
It is interesting to note that Customs enjoy the rights and fulfill the obligations of tax authorities to levy taxes and fees when moving goods through customs border in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, other federal laws on taxes and (or) fees, as well as other federal laws.

Do not forget that currency control in the Russian Federation is carried out by currency control bodies, which will be the Central Bank of the Russian Federation (Bank of Russia) and the Government of the Russian Federation (a system of federal executive authorities, for example, the Ministry of Finance of the Russian Federation) Do not forget that currency control in the Russian Federation is implemented according to the following directions: determination of the compliance of the ongoing foreign exchange transactions with the current legislation and the availability of the necessary licenses and permits for them; verification of the fulfillment by residents of obligations in foreign currency to the state, as well as obligations to sell foreign currency on domestic market RF; checking the validity of payments in foreign currency; verification of the completeness and objectivity of accounting and reporting on foreign exchange transactions, as well as on transactions of non-residents in the currency of the Russian Federation.

Auditor control in the Russian Federation (audit activities) is carried out in accordance with the Federal Law of August 7, 2001 No. 119-FZ “On Auditing”, which determines legal framework regulation of auditing activities in the Russian Federation, as well as in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with other federal laws governing relations arising in the course of auditing activities.
Relations arising in the course of audit activities may also be regulated by decrees of the President of the Russian Federation, ordinances of the Government of the Russian Federation. Executive authorities carry out the regulation of audit activities in various areas - the implementation of state policy in the field of audit activities, the development of measures state support development of the audit services market. Excluding the above, the following issues are subject to regulation: certification of auditors and licensing of audit organizations; creation and accreditation of professional audit associations; control over the activities of audit organizations, etc.

Auditing activity in the Russian Federation is carried out on the basis of federal regulations(standards) of audit activity, internal rules (standards), which are valid in professional audit associations and audit organizations (can be used by private auditors carrying out their activities without forming a legal entity) Rules (standards) contribute to improving the quality of audits, ensuring comparability of activities audit firms (auditors)

Auditing activity is carried out in the form of mandatory and initiative audit. The Federal Law "On Auditing" defines groups of business entities whose activities are subject to mandatory audit based on certain criteria. Such criteria in the Russian Federation will be: organizational and legal form (open joint-stock companies), type of activity (banks, insurance organizations, commodity and stock exchanges, investment institutions, etc.), financial performance indicators (revenue, amount of assets), etc. .

In some cases, a public authority may act as a customer of audit control, for example, when conducting an audit commercial organizations using public funds.

On-farm control in the Russian Federation is carried out by decision of the participants (owners) of a business entity or executive body(manager), except banking sector where the organization of internal control is mandatory for commercial banks. On-farm control in the Russian Federation is carried out by: management bodies (for example, the board of directors); enterprise administration; specialized services(internal audit, internal control) or employees in whose official duties includes control. In some cases, legislation provides for mandatory election audit commission(auditor), for example for joint-stock companies. The organization can exercise internal control both independently and on the basis of an agreement with an audit organization. A credit institution is obliged to organize internal control that ensures an appropriate level of reliability, which is consistent with the nature and scale of operations.

Public control in the Russian Federation is carried out in various fields of activity, for example, in the field of education, social insurance and pension provision.

For example, the Program for the Socio-Economic Development of the Russian Federation in the Medium Term (2002-2004), approved by Decree of the Government of the Russian Federation No. 910-r dated 10.07. boards of trustees whose activities will ensure the inflow of additional financial, material, human resources into education, their effective use and public control.

Federal Law No. 65-FZ of July 16, 1999 (Article 4) “On the Basics of Compulsory Insurance” provides that one of the basic principles for the implementation of compulsory social insurance will be to ensure supervision and public control.

In the system of mandatory pension insurance Decree of the President of the Russian Federation of July 23, 2003 No. 827 “On the Public Council for Investing Pension Savings” established the Public Council for Investing Pension Savings, which exercises: public control over the activities of subjects of relations in the formation and investment of pension savings; development of recommendations and draft regulations aimed at protecting the legitimate interests of insured persons, at creating a system for guaranteeing the safety of pension savings and other functions.

Ways to improve financial control in Russia

The role of financial control in creating an adequate modern economic conditions financial management systems can hardly be overestimated. In connection with this, the need to improve financial control in order to increase its effectiveness and efficiency is of great importance, i.e. increasing the adequacy of the results achieved in the process of monitoring positive results intended goals while taking into account the costs incurred (time, material and money resources, labor resources etc.)

Improvement of financial control in the Russian Federation should be carried out in the following main areas. The creation of methodological foundations of financial control in the Russian Federation as the most important component of national control will allow all subjects of control and business entities to obtain clear guidelines in the process of determining and implementing their tasks, functions, powers, as well as to determine goals, objectives, principles, data standards of financial control, etc. P. It is also necessary to define legislatively: types of financial control, subjects and objects of financial control, separate the spheres of external and internal financial control. Absence common approaches to the classification of financial control, unified terminology in terms of defining such key concepts, as a type, form, methods of control, creates difficulties in the development and application of regulatory legal acts (methodological documents of regulatory authorities, etc.), contributes to a number of controversial situations, for example, in relation to liability measures for financial violations. It is also necessary to complete the development of a unified codified system of financial control standards, using the experience of the Accounts Chamber of the Russian Federation.

In matters of improving financial control, a large role belongs to various professional associations, associations of financial control bodies, the activities of which will allow solving both individual issues of the implementation of one or another type of financial control in the Russian Federation, and key issues of financial control methodology.

The key direction of improving state financial control as the most important component of financial control in the Russian Federation and increasing its effectiveness will be the adoption of a unified concept of state financial control in the Russian Federation, which should establish uniform methodological and legal foundations for the implementation of state financial control in the Russian Federation, determine the system of bodies exercising control, and as well as the mechanism of their interaction. Within the framework of these issues, it is necessary to develop scientific and methodological foundations for assessing the effectiveness of the activities of state financial control bodies and their employees.

We note the fact that in modern conditions there is no mechanism for the interaction of state financial control bodies and legislative (representative) and executive power, the development of which will be a key issue in organizing state financial control in the Russian Federation. It should not be forgotten that an important issue will also be the determination of the body with the status of supreme audit body. Excluding the above, it is extremely important to clearly define the status of the state financial control bodies in relation to the audit control bodies, legislatively fixing their priority in matters of financial control methodology. The issue of the need to develop fundamental legal acts, such as the Federal Law on State Financial Control in the Russian Federation, on the status of control and accounting bodies, has not yet been resolved.

To improve the efficiency of spending public funds promising direction improvement of control will be the transition to the audit of the effectiveness of public spending, which is a direction of activity of control bodies, involving the analysis of the effectiveness and economy of the use of public funds, the assessment of possible reserves for their growth and the rationale for spending. Today, there is no unified methodology for auditing the effectiveness of public spending, and criteria and indicators for the effectiveness of the use of public funds have not been defined. Work needs to be completed to specify and legislate the criteria for the inefficient use of budgetary funds, the disposal of state property, as well as responsibility for their inefficient use.

A significant share in total volume financial violations revealed in the course of financial control, there will be misuse of budgetary funds. With ϶ᴛᴏm, the grounds are not clearly defined, on which the use of budgetary funds can be interpreted as inappropriate, and there are no legal mechanisms that should be aimed at strengthening the measures of responsibility for the inappropriate and inefficient spending of public funds.

Do not forget that an important problem in the implementation of control will be the low percentage of return of budget funds based on the results of audits and inspections. In connection with this, it is extremely important to take a set of measures: to increase the level of effectiveness of control measures aimed at clarifying the responsibility of public officials for violating the requirements of the law on the execution of budgets and extra-budgetary funds and on the disposal of state property; to increase the responsibility of officials for failure to comply with the instructions of the Control Bodies; on the establishment of legal norms, fixing the mechanism for the return of budgetary funds and the responsibility of officials for the provision of unsecured budgetary loans and loans, etc.

In order to improve the efficiency of conducting audits of financial and economic activities as one of the main methods of financial control, it is extremely important to legislate the basis for conducting an audit by defining the purpose and objectives of the audit, the procedure for its implementation; the composition of the bodies having the right to conduct an audit, their rights and obligations; determine the rights and obligations of the audited organizations, etc.

Do not forget that an important issue in improving control will be the exclusion of duplication of actions of control bodies, which consists in the performance by various bodies of their functions in relation to the same objects of control - the Ministry of Finance of the Russian Federation, federal treasury bodies, the Accounts Chamber of the Russian Federation, control bodies created by the main managers and managers of budgetary funds in the implementation of subsequent financial control.

The bodies of tax and customs control should interact more closely with the control bodies of the executive branch, primarily with the bodies of the federal treasury and the Accounts Chamber of the Russian Federation. Apart from the above, the efficiency of tax control will be improved by: solving problems related to the development of forms and methods control work in relation to taxpayers presenting “zero balances” or not presenting tax reporting; further development tax administration, and primarily for business entities operating in priority areas for this region directions of activity; introduction of a system of indirect control, which is based on an assessment of the risk of non-payment of taxes and other obligatory payments; expansion of areas of interaction with public organizations of taxpayers; improvement of the software for the procedure of cameral inspections, as well as standardization of the procedure for on-site and on-site inspections, etc.

Use of new information technologies should become a factor in improving the efficiency of state financial control. Informatization of the activities of public authorities and state financial control on the basis of advanced technologies opens up prospects for increasing the efficiency of the use of public resources. With the advent of new information technologies, it will be possible to fully ensure the openness of budgets at all levels, the ability to control the expenses and incomes of each recipient of budget funds in real time. The availability of operational information on the financial and economic activities of all participants in the budget process will help prevent violations of financial and economic activities. Material published on http: // site
It is worth saying that in order to form a single information space, information compatibility of the results of the activities of control bodies, automation of accounting for control measures and ensuring the exchange of information between control bodies, etc. is necessary.

To improve audit control special attention deserves the problem of improving the quality of audit services. It should not be forgotten that the development of additional criteria that characterize the activities of audit organizations in addition to compliance with the existing rules (standards) is of great importance in this connection. audit, simplification of the existing system of judicial office work, etc. The quality of audit services is closely related to the level of qualification of auditors, the improvement of which should be facilitated by more efficient system their professional training. Assistance in the implementation of the ϶ᴛᴏth direction should also be provided by professional audit associations (for example, the Audit Chamber of Russia)

Do not forget that an important direction in improving audit control in the Russian Federation should be a change in the nature of the audit, which will consist not only in expressing an opinion on the reliability of reporting, but also in providing the necessary information to its users about the actual financial position of a business entity. It is worth saying that in order to further expand the interaction between state financial control bodies and audit organizations, it is extremely important to expand and more clearly formalize the areas of possible cooperation, for example, in terms of analyzing the rational and effective use of public funds by organizations. financial resources and property. To the greatest extent important point there will also be a coordination of interests of all participants in the audit services market on the basis of an effective mechanism for its regulation, which would include measures not only of administrative, but also financial impact, and would also take into account the system of established data standards, which today are mainly declarative in nature.

We note the fact - that in modern conditions, its solution requires legislative support for on-farm financial control, the current state of which allows us to speak exclusively about its creation, and not about development. It is necessary to legislate the basis for the functioning of internal control services and establish the basis for their interaction with other financial control bodies. Do not forget that an important direction in improving the system of on-farm control will be the development and implementation of the most rational forms, methods for its implementation, which help reduce the abuse of officials, the safety and rational use of financial resources, and reduce the laboriousness of control work (for example, the introduction of result-oriented budgeting)

Further development and improvement of public control should be facilitated by the implementation of the following measures: expansion of the activities of boards of trustees, the creation of which is provided for by the current legislation; clearer regulation certain aspects activities non-profit organizations (public organizations, parties, unions, etc.), such as informing about the results of its activities (determining a specific list of media in which reports of such organizations should be published, establishing measures of responsibility for evading the publication of reports); legislative provision of procedures for access to state information resources, excluding information with limited access, as the most important basis for exercising public control over the activities of state authorities, local governments, public, political and other organizations; ensuring the possibility of public participation in the implementation of specific control activities (for example, inventory of inventory items and funds)

test questions

• What is the content of financial control, its goals and objectives?
• What principles underlie the organization of financial control?
• Expand the concepts of "system of financial control" and "mechanism of financial control".
• What is the relationship between financial control and accounting?
• What is the specificity of audit control?
• On what grounds is the state financial control classified?
• What is the purpose of internal financial control?
• Describe the main forms and methods of financial control.
• What are the powers of the state financial control bodies?
• What are the main directions of development of the financial control system in the Russian Federation?

Tasks for independent work

• Make a diagram reflecting the types, forms, methods of financial control.
• Draw up a diagram that reflects the delineation of activities and the interaction of state financial control bodies, taking into account the tasks they perform and the functions they perform.
• Spend comparative analysis the powers of the state financial control bodies in the process of applying measures of responsibility for financial violations. Give an assessment of the applied financial sanctions from the standpoint of their effectiveness.

Financial control is carried out in accordance with the established procedure by the entire system of state bodies, as well as by special control bodies. If we consider financial control depending on the entities exercising it, then state, on-farm and independent (auditor) financial control are distinguished.

State control is implemented through nationwide, non-departmental and departmental financial control, carried out by public authorities and management.

National control is of the highest importance due to the special status of the bodies exercising it. Now it is the Federal Assembly of the Russian Federation and the Government of the Russian Federation. National control is carried out within the framework of the entire state and is aimed at objects subject to control, regardless of their departmental subordination. The legislative bodies of the country exercise control over the consideration and approval of the state forecast of economic and social development country, draft budgets for all parts of the budget system, reports on their execution. The legitimacy and efficiency of the use of public funds, the expediency of the costs incurred are controlled.

Non-departmental financial control is carried out by special financial and credit authorities, such as the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of the Russian Federation for Taxes and Duties, the Federal Tax Police Service, the Federal Treasury of the Russian Federation, etc. The activities of these bodies will be discussed in detail below, but we note here that the financial control of these bodies is aimed at objects regardless of their departmental affiliation and is of a daily, systematic and regular nature.

Departmental financial control is the control of ministries, departments, other bodies government controlled over the activities of enterprises, organizations, institutions included in their system. This control is carried out by independent structural control and audit units (departments, departments, groups) of ministries, departments, directly subordinate to the heads of these bodies. Its object is the production and financial activities of subordinate enterprises and institutions.

Departmental control is currently causing justified criticism, as it is no longer consistent with its purpose. The liquidation of sectoral ministries and the related system of departmental control was one of the prerequisites for the creation of an audit institution in the Russian Federation.

On-farm financial control is carried out at specific enterprises, institutions and organizations by their heads and functional structural divisions (accounting, financial department, planning and regulation department). wages and etc.). Control functions in this case are associated with the process of daily financial and economic activities. On-farm financial control is carried out by the economic services of enterprises, organizations, institutions (accounting, financial departments etc.). The object here is the production and financial activities of the enterprise itself, as well as those included in it. structural divisions(workshops, sites, departments, branches).

Independent (audit) control is carried out by individuals - specially certified auditors and legal entities - audit firms regardless of the type of property.

This is, first of all, entrepreneurial activity (i.e., activity aimed at making profit), the main purpose of which is to establish the reliability of the accounting (financial) statements of economic entities and the compliance of their financial and business transactions with the regulations in force in the Russian Federation. This is some difference between auditing and financial control of public bodies.

The form of financial control is a way of expressing and organizing control actions.

Depending on the timing of financial control can be divided into preliminary, current and subsequent.

Preliminary financial control is carried out at the stage of drawing up, reviewing and approving the financial plans of enterprises, estimates of expenses and incomes of institutions and organizations, draft budgets, texts of contractual agreements, constituent documents etc. Thus, it contributes to the prevention of improper, irrational spending of material, labor and financial resources, as well as negative financial results activity of economic bodies in general.

Current financial control is carried out in the process of executing financial plans in the course of economic or financial transactions, when, for example, compliance with the norms and standards for spending inventory and cash is checked.

Subsequent financial control is carried out after the completion of the reporting period and the financial year as a whole. In particular, the expediency of spending public funds in the execution of budgets, the implementation of financial plans of enterprises and organizations, estimates of budgetary institutions are checked.

These three types of control should follow one after another, cyclically acquiring the qualities of preliminary, current and subsequent.

There are other options for classifying the forms of financial control. It is possible, for example, to single out permanent, systematic (discrete) and episodic control.

Control methods are understood as methods and methods of its implementation.

Methods for the implementation of financial control are different. They can be divided into audits, business surveys, audits, economic analysis and others. An audit is a comprehensive examination of the financial and economic activities of the audited entity in order to identify its compliance with current legislation. When conducting audits (scheduled, unscheduled), a set of methods can be used, such as a cross-check, restoration of quantitative accounting, control comparison, etc. There are also special methods of control, which can in turn be divided into methods of documentary and actual control.

Types of financial control:

Depending on the subjects of control, there are:

1) state control - carried out by public authorities and aimed at all objects of control, regardless of their departmental affiliation and form of ownership.

State financial control is carried out by federal legislative bodies, federal executive bodies, including specially created executive bodies.

The Decree of the President of the Russian Federation "On measures to ensure state financial control in the Russian Federation" dated July 25, 1996 established that in the Russian Federation state financial control includes control over the execution of the federal budget and the budget of federal off-budget funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves providing financial and tax incentives and benefits.

The subjects of state financial control are:
The Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation, add, other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal off-budget funds.

The legislation prescribes that at least once a year, the relevant control and financial authorities conduct comprehensive audits and thematic audits of the receipt and expenditure of budgetary funds both in federal executive bodies and in enterprises and organizations that use federal budget funds.

State control is also carried out by representative (legislative) and executive authorities of the constituent entities of the Russian Federation.

Presidential control monitoring the state of public finances is carried out in accordance with the Constitution by signing federal laws, issuing decrees and orders on financial issues, etc. Its purpose is to ensure the integrity of the country's economic space, the unity of budgetary and tax policies throughout its territory. The Administration of the President of the Russian Federation includes the Main Control Directorate, which is also endowed with a number of powers. It cannot independently apply any sanctions, it has the right to send orders to eliminate financial violations. Proposals made as a result of inspections are submitted to the President for consideration.

Ministry of Finance of the Russian Federation is a body that ensures the implementation of a unified financial, budgetary, tax and currency policy in the country, and has broad control powers in this area. It controls the rational and targeted use of budgetary funds by the main managers, managers and recipients, checks the estimates compiled by them. Within its competence, the Ministry of Finance conducts comprehensive audits and thematic audits of receipts and expenditures of federal budget funds. It organizes inspections and audits of recipients of state guarantees, budget credits, loans and investments. Its functions include drawing up a report on the execution of the federal and consolidated budget of the Russian Federation, as well as developing unified methodology reports on the execution of budgets of all levels. All departments and departments of the Ministry of Finance exercise financial control within their competence.

2) departmental control - carried out by the control and audit departments of ministries and departments, covers only accountable organizations.

.Internal financial control in ministries, committees, other executive authorities, public and religious organizations is carried out by the heads of the relevant entities and control and audit units specially created in these systems, which report, as a rule, directly to the head of the ministry, committee, other executive authority or the relevant public authority. or religious organization.

Departmental control is aimed at ensuring the targeted use of allocated funds by budget recipients, their timely return, as well as reporting and payment for the use of budget funds. To carry out these functions in ministries and departments, there are special control and audit units. They check the legality of financial and economic operations, compliance with financial discipline, the preparation and execution of estimates of budget recipients, control the effectiveness and target nature of expenditures, identify theft of funds and other violations, and verify the correctness of accounting. A feature of departmental control is that it does not apply to all enterprises and organizations, but is limited to those budget recipients who are subordinate to this department.

3) on-farm control - carried out by the financial and economic services of enterprises.

assessment of the effectiveness of financial activities,

identification of internal reserves,

prevention of theft and mismanagement

· legitimacy and targeted nature of the spending, is responsible for the completeness and timeliness of paying taxes to the budget.

The object of on-farm control may be the organization as a whole and individual structural units.

On-farm control(internal audit) - carried out by internal control units of business entities. Its most important form is accounting.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

4) audit control , audit activity is entrepreneurial activity to carry out independent audits of financial statements. The purpose of the audit is to form an opinion on the reliability of reporting and the compliance of accounting with the legislation. Audit control can be voluntary and mandatory.

5) legal control - carried out by law enforcement agencies in the form of audits forensic examination(in case of violation of the law)

6) public control - is performed by non-governmental public organizations or citizens on a voluntary basis.

7) bank control

Forms of control:

According to the timing of the control conditionally subdivided:

1) preliminary control – is carried out at the stage of drawing up, reviewing and approving budgets of all levels, estimates budget organizations, financial plans and programs. It is of a preventive nature, helps to prevent misuse and inefficient use of funds.

Preliminary financial control is carried out before the transactions for the creation, distribution and use of certain funds of funds. It is carried out when considering and approving budgets, other financial and planning acts, when accepting applications and in other cases.

Outside the enterprise, preliminary control over the legality of operations is most systematically carried out by banking authorities (control of the validity of obtaining a bank loan, the correctness of drawing up a check or payment order, etc.). In a broader sense, meaning economic activity of the object as a whole, external preliminary control is also carried out by local administration bodies (registration of the company's charter), financial authorities (price control), higher organizations (approval of estimates, calculations, etc.).

2) current control - conducted in the process of financial transactions in order to prevent and detect violations of financial discipline, compliance with financial standards. Current control - based on primary accounting and reporting data, involves factor analysis.

current control mostly implemented by actual methods. With its help, the conformity of the content of the document with the actual characteristics of the work performed is determined. business transaction. Within the economy, it is carried out by the management, the economic service, and other management units. Outside the economy, current control is carried out by the regulatory bodies of public organizations (for example, the consumer rights protection society), specialized inspections of some departments (trade inspection, assay supervision, etc.).

3) follow-up - is carried out at the end of the financial year, the quantitative and qualitative fulfillment of cash indicators is checked: at the state level - on receipt of income and expenditure of budget funds, funds of extra-budgetary funds; at the enterprise level, the execution of financial plans - in terms of revenue, sales volume, sales decline, cost reduction, etc.

Subsequent financial control is carried out after the performance of economic or financial transactions for the use of financial resources from the relevant funds of funds.

The main method of financial control is revision , i.e., a survey to establish the legality of financial discipline at a particular facility.