Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect
This article is devoted to the analysis of the issues of information providing for the efficiency of internal financial control of the National Guard of Ukraine. The functions of information and analytical support have been revealed, taking into account the peculiarities of managing the static and d...
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| Format: | Article |
| Language: | English |
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State Higher Educational Institution “Ukrainian State University of Chemical Technology”
2024-06-01
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| Series: | Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет |
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| Online Access: | http://ek-visnik.dp.ua/wp-content/uploads/pdf/2024-1/Fedorenko.pdf |
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| _version_ | 1849318089875783680 |
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| author | Irina Fedorenko |
| author_facet | Irina Fedorenko |
| author_sort | Irina Fedorenko |
| collection | DOAJ |
| description | This article is devoted to the analysis of the issues of information providing for the efficiency of internal financial control of the National Guard of Ukraine. The functions of information and analytical support have been revealed, taking into account the peculiarities of managing the static and dynamic states of financial resources for the efficient use of budgetary funds. The main sources of information, signs and principles of systematization, grouping and use of databases have been analyzed. The groups of users and features of the accounting process have been determined. The effectiveness of internal financial control of the National Guard of Ukraine, its dependence on the previous control, the possibility of preventing potential losses and reducing the risks of their manifestation have been substantiated. The priority is to clearly regulate all business processes: accounting procedures (procedure for posting and writing off inventory, procedure for accounting for cash flows, frequency of inventories, etc.) The article presents the problems of storing information on outdated heterogeneous information systems and suggests the use of integrated corporate-level automation – BSC, which is a strategic management system that allows connecting the mission and strategy of an organization with its daily functions and carrying out constant monitoring of the implementation of long-term goals by means of a set of integrated indicators. It is a component of the daily, ongoing management decision-making process, an institution's management toolkit, and is integrated into every process conducted in the institution. The article defines the criteria for assessing internal financial control: management responsibility/accountability, goal setting, risk and control, tasks and responsibilities, planning and control, monitoring, the role of internal audit, criteria connecting the role of internal audit with financial control management (part of monitoring). |
| format | Article |
| id | doaj-art-499c2e4b025149288117f4dcc2b5d5f7 |
| institution | Kabale University |
| issn | 2415-3974 2664-2670 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | State Higher Educational Institution “Ukrainian State University of Chemical Technology” |
| record_format | Article |
| series | Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет |
| spelling | doaj-art-499c2e4b025149288117f4dcc2b5d5f72025-08-20T03:50:59ZengState Higher Educational Institution “Ukrainian State University of Chemical Technology”Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет2415-39742664-26702024-06-0119111912610.32434/2415-3974-2024-19-1-119-126Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspectIrina Fedorenko0https://orcid.org/0000-0001-7826-7248National Academy of the National Guard of Ukraine, Kharkiv, UkraineThis article is devoted to the analysis of the issues of information providing for the efficiency of internal financial control of the National Guard of Ukraine. The functions of information and analytical support have been revealed, taking into account the peculiarities of managing the static and dynamic states of financial resources for the efficient use of budgetary funds. The main sources of information, signs and principles of systematization, grouping and use of databases have been analyzed. The groups of users and features of the accounting process have been determined. The effectiveness of internal financial control of the National Guard of Ukraine, its dependence on the previous control, the possibility of preventing potential losses and reducing the risks of their manifestation have been substantiated. The priority is to clearly regulate all business processes: accounting procedures (procedure for posting and writing off inventory, procedure for accounting for cash flows, frequency of inventories, etc.) The article presents the problems of storing information on outdated heterogeneous information systems and suggests the use of integrated corporate-level automation – BSC, which is a strategic management system that allows connecting the mission and strategy of an organization with its daily functions and carrying out constant monitoring of the implementation of long-term goals by means of a set of integrated indicators. It is a component of the daily, ongoing management decision-making process, an institution's management toolkit, and is integrated into every process conducted in the institution. The article defines the criteria for assessing internal financial control: management responsibility/accountability, goal setting, risk and control, tasks and responsibilities, planning and control, monitoring, the role of internal audit, criteria connecting the role of internal audit with financial control management (part of monitoring).http://ek-visnik.dp.ua/wp-content/uploads/pdf/2024-1/Fedorenko.pdfinformation providinginternal financial controlexternal environmentusers of financial statementsstrategic financial planning |
| spellingShingle | Irina Fedorenko Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет information providing internal financial control external environment users of financial statements strategic financial planning |
| title | Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect |
| title_full | Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect |
| title_fullStr | Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect |
| title_full_unstemmed | Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect |
| title_short | Information providing of the internal financial control efficiency for units of the National Guard of Ukraine: analytical aspect |
| title_sort | information providing of the internal financial control efficiency for units of the national guard of ukraine analytical aspect |
| topic | information providing internal financial control external environment users of financial statements strategic financial planning |
| url | http://ek-visnik.dp.ua/wp-content/uploads/pdf/2024-1/Fedorenko.pdf |
| work_keys_str_mv | AT irinafedorenko informationprovidingoftheinternalfinancialcontrolefficiencyforunitsofthenationalguardofukraineanalyticalaspect |