The main purpose of financial control is. Financial control in Russia. Control of financial activities

The most important part of the financial activities of the state and municipalities is financial control. The state and municipalities in the process of financial activity necessarily use financial control to verify the implementation of financial decisions, compliance with the rules of financial and economic activity, etc. Financial control is carried out by the entire system of state authorities and local governments, including special financial control bodies with the participation of public organizations and citizens.

Financial control - this is the activity of state, municipal, public bodies and organizations, and other economic entities, regulated by legal norms, to verify the timeliness and accuracy of financial planning, the validity and completeness of the receipt of income in the relevant funds of funds, the correctness and efficiency of their use.

When carrying out financial control, compliance with the established legal order by subjects of financial legal relations in the process of financial activity and the economic feasibility and effectiveness of the actions taken are checked. The requirement to comply with the rule of law in the financial activities of the state and local governments is based on the provisions of the Constitution of the Russian Federation.

Financial control is an integral part of all financial and legal institutions, which have their own specific rules that establish the procedure and features of its implementation. Such norms are present, in particular, in tax and budget legislation.

Main areas of financial control are:

1) checking the performance by state authorities and local self-government of their functions in financial activities;

2) checking the fulfillment of financial obligations to the state and local government bodies by organizations and citizens;

3) checking the correct use of monetary resources by state and municipal enterprises, institutions, organizations under their economic jurisdiction or operational management;

4) checking compliance with the rules for carrying out financial transactions, settlements and storage of funds by enterprises, organizations, institutions;

5) elimination and prevention of violations of financial discipline.

Financial control is divided into several types for different reasons (Fig. 3.1).

Depending on the time financial control it can be preliminary, current and subsequent. Such types of control are characteristic of the activities of all regulatory authorities.

Preliminary financial control carried out before operations on the formation, distribution and use of funds are carried out. Therefore, it is of great importance for preventing violations of financial discipline. In this case, documents subject to approval and execution are checked, which serve as the basis for carrying out financial activities - draft budgets, financial plans and estimates, loan and cash applications, etc.

Current financial control– this is control in the process of carrying out monetary transactions (in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, capital construction, etc.).

Subsequent financial control– this is control exercised after financial transactions are completed (after the execution of the revenue and expenditure parts of the budget; the use of funds by an enterprise or institution, the payment of taxes, etc.). In this case, the state of financial discipline is determined, its violations, ways of prevention and measures to eliminate them are identified.

Depending on the body making the decision to conduct financial control One can distinguish between mandatory and proactive control.

Mandatory financial control held:

· due to legal requirements, for example, control by representative (legislative) authorities over budget execution based on annual results;

· by decision of the competent government authorities (for example, inspections and examinations of taxpayers on tax issues by tax authorities, control carried out on the basis of decisions of law enforcement agencies).

Initiative financial control carried out by independent decision of economic entities.

Departmental financial control - this is the control of ministries, departments, other executive authorities, and public administration over the activities of enterprises, organizations, and institutions included in their system.

As part of departmental control, it is carried out on-farm financial control, i.e. control exercised at specific enterprises, associations, organizations and institutions by their managers and functional structural divisions (accounting, financial department, planning and wage regulation departments, etc.). Control functions in this case are a necessary condition for the process of daily financial and economic activity.

Financial control exercised by state bodies and local governments is complemented by public financial control, which

This is based on the provisions of the Constitution of the Russian Federation: the right to participate in the management of state affairs, the obligation of state authorities and local governments to provide everyone with the opportunity to familiarize themselves with documents and materials that directly affect their rights and freedoms. Such control can be exercised by both individual citizens and labor collectives, as well as public associations (in particular, trade unions and others).

In addition, government agencies can involve the public in the performance of their control functions. In accordance with the federal law “On Public Associations,” they have the right to submit their proposals on issues of public life to government bodies; participate in the development of decisions of state authorities and local self-government; represent and defend their rights, the legitimate interests of their members, as well as other citizens in state authorities and local government. The implementation of all these rights is associated with participation in the implementation of control, in particular financial control.

Control has received widespread development in a new form - audit activities carried out by independent organizations on a paid basis as a business activity.

Auditing activities, audit – entrepreneurial activity for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs

The purpose of the audit is to express an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation. The audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the legislation of the Russian Federation by authorized government bodies. Auditors and audit firms do not have the right to engage in any business activities other than auditing and other related activities. An audit can be mandatory or proactive. Mandatory inspection is carried out in cases directly established in the legislation of the Russian Federation, initiative - by decision of the economic entity itself.

Financial control is carried out using various methods , which refers to the techniques, methods and means of its implementation. These include: audits, observation, examination, verification, analysis, etc. (Fig. 3.2).

Observation is aimed at familiarizing with the state of the financial activities of the audited entity. It is possible to conduct a survey of individual aspects of financial activity using techniques such as questionnaires and surveys. The audit is carried out on site, during which balance sheets, reporting and expense documents are used to identify violations of financial discipline and eliminate their consequences. The analysis is also aimed at identifying violations of financial discipline using various analytical techniques.

The main method of financial control is audit, which is carried out with the aim of establishing the legality of financial discipline at a specific facility. Zako

The legislation establishes the mandatory and regular nature of the audit. It is carried out on site and is based on checking primary documents, accounting registers, accounting and statistical reporting, and the actual availability of funds. As a rule, audits are carried out on the basis of a pre-compiled work program for auditors who are endowed with broad rights:

· check primary documents, financial statements, plans, estimates, securities, actual availability of money at audited enterprises;

· carry out partial or complete inventories, seal warehouses, cash registers;

· involve specialists and experts to conduct audits, etc.

Audits are divided into several types :

· by time of implementation there are revisions planned And unscheduled. Basically, audits are carried out in accordance with a plan drawn up by higher authorities, ministries and departments. Scheduled audits in the production sector are carried out at least once a year, and in the non-production sector - at least twice a year;

· according to the survey period audit activities – frontal And selective. During a frontal (full) audit, all financial activities of the entity for a certain period are checked. Selective (partial) is a review of financial activities only for a short period of time;

· by volume of activity audits are divided into complex, in which the financial activities of a given entity in various areas are checked, and thematic, which boil down to examining any area of ​​financial activity.

Upon completion of the audit, the members of the commission draw up an audit report - a document of important legal significance. It is signed by the persons who performed it, as well as by the director and chief accountant of the legal entity being inspected.

The audit report indicates its goals, the main results of the audit, the identified facts of violation of financial discipline, the reasons that led to these violations, as well as those responsible for them. If the manager or chief accountant has comments and objections, they are attached to the audit report. Based on this act, measures are taken to eliminate identified violations of financial discipline and to compensate for material damage caused;

· the perpetrators are brought to justice;

· proposals are being developed to prevent violations.

If necessary, during the audit an interim act is drawn up, and the audit materials are sent to the investigative authorities to initiate a criminal case. The head of the audited organization must take measures to eliminate the identified violations before the end of the audit.

To make it easier to study the material, we divide the financial control article into topics:

The right to suspend transactions of taxpayers on accounts with banks and other credit institutions for a period of up to 1 month in case of failure to provide documents related to payment. Tax revenue service employees have the right to freely enter production, warehouse and other institutions and inspect such premises (trade secrets do not apply in this case). Require officials to comply with the detection of violations. File a lawsuit.

Control over insurance activities is carried out by state control bodies over compliance with insurance legislation and ensure the protection of state funds for the formation of monetary funds. They have the right to suspend licenses to carry out insurance activities and file a claim in arbitration court.

Banking control - Central Bank. Kinds:

1. Issuance of licenses for the right to carry out banking operations.
2. Registration and verification of bank charters, compliance with registers (subject to registration with the Central Bank).
3. Compliance with economic standards.
4. Control over the activities of the bank (reporting department, cash transactions).
5. Sanctions - replacement of the head of the bank.
6. Introducing an external manager to the bank.
7. Penalties.
8. Suspension of license.
9. License revocation

Types of financial control

A) State financial control in the Russian Federation

The composition of financial control bodies is determined by the structure and composition of the financial apparatus, which, in turn, is determined by the state structure and functions of individual state bodies, enshrined in the Constitution of the state.

There is state and non-state control.

State financial control is control exercised by government bodies in accordance with legally vested powers. State financial control is exercised, first of all, over the financial activities of executive authorities. It provides for legal regulation in the Russian Federation, first of all, it covers the control of budgetary legal relations. The bodies of state financial control are special units of the Presidential Administration, the Federation Council, the Government of the Russian Federation, as well as the corresponding structures of representative and executive bodies of the constituent entities of the Federation.

The Accounts Chamber is the highest special body of state financial control, accountable to. The Accounts Chamber is a legal entity. It is headed by a chairman appointed by the State Duma for 6 years. The Board of the Accounts Chamber includes 12 auditors. The current control work is carried out by the apparatus - inspectors of the Accounts Chamber.

The Accounts Chamber of the Russian Federation is the only body of state financial control, the tasks and procedures of which are determined by Federal legislation - the Constitution of the Russian Federation, the Budget Code of the Russian Federation, the Federal Law "On the Accounts Chamber of the Russian Federation", laws on the federal budget for the corresponding year. Functions, rights and responsibilities constitute its competence, i.e. the right to exercise control over the execution of the federal budget, granted only to the Accounts Chamber, is at the same time its responsibility.

The activities of the Accounts Chamber are related to control over federal property and control over the expenditure of federal funds. All economic entities are subject to control, regardless of their form of ownership or departmental affiliation; local government bodies, public organizations in part related to the receipt and use of funds from the federal budget and state extra-budgetary funds, or related to the use or management of federal property, as well as the provision of tax, customs and other benefits to them by federal authorities. In addition, the scope of powers of the Accounts Chamber includes control over the activities of the Bank of Russia, the Government of the Russian Federation related to the servicing and fulfillment of obligations on public debt, control over the effectiveness of the use of foreign credits and borrowings, as well as the provision of loans and financial assistance by Russia to foreign and international organizations.

The Accounts Chamber of the Russian Federation is the only state financial control body in the country whose control functions cover the entire budget process from the beginning of the formation of a budget request to the receipt of final results.

By its legal status, the Accounts Chamber is an independent body of state financial control. It independently forms its own work plan and control schedules, and without fail submits to the Federal Assembly of the Russian Federation a conclusion on verification of budget execution for the reporting financial year.

The main forms of control of the Accounts Chamber are thematic inspections and audits. When violations are detected, representations are sent to the heads of the inspected organizations to take measures to eliminate them, and in cases where public funds are identified, the cases are transferred to law enforcement agencies.

If facts of violation of financial discipline and legality are revealed that cause direct damage to the state, or if the procedure and deadlines for considering submissions are not observed, the Accounts Chamber has the right to issue mandatory orders. If the instructions are not followed, the board of the Accounts Chamber, in agreement with the State Duma, may decide to suspend all types of settlement transactions of the violator. The Accounts Chamber's order may be appealed in court. The Accounts Chamber does not have the authority to take administrative measures against violators of financial discipline. At the level of the constituent entities of the Federation, similar functions are performed by the Chambers of Control and Accounts.

The activities of the Accounts Chamber are public by law: the results must be covered in the media.

Financial control by the President of the Russian Federation is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues and signing Federal laws; appointment and dismissal of the Minister of Finance of the Russian Federation, submission to the State Duma of candidates for appointment to the post of Chairman of the Central Bank.

Certain financial control functions are performed by the Control Directorate of the President of the Russian Federation, created by Decree of the President of the Russian Federation, which reports directly to the President, but interacts with all executive authorities.

The main functions of this department include monitoring the activities of control and supervision bodies under federal executive authorities, as well as divisions of the Presidential Administration; consideration of complaints and appeals from legal entities and individuals. If financial irregularities are detected, the Main Control Department has the right to issue orders to eliminate them. Based on the results of the inspections, the Department submits a proposal for consideration by the President. The Main Control Department does not have the right to apply any sanctions to violators on its own. In accordance with the Constitution of the Russian Federation and the Law “On the Council of Ministers - the Government of the Russian Federation”, it is endowed with the broadest powers. The Government of the Russian Federation controls the process of development and execution of the federal budget, the implementation of a unified policy in the field of finance, money and credit. It controls and regulates the financial activities of federal ministries and departments.

The Government of the Russian Federation has approved the Regulations “On the Ministry of Finance of the Russian Federation” and the Regulations “On the Treasury.

Under the Government of the Russian Federation there is an Interdepartmental Council for State Financial Control, created in accordance with the Resolution of the Government of the Russian Federation to coordinate control over public funds.

The Council includes the Chairman of the Bank of Russia, the head of the Federal Treasury, and heads of financial control bodies. Representatives of the Prosecutor General's Office and law enforcement agencies may be involved in the work of the Interdepartmental Council. The Council is headed by the Minister of Finance of the Russian Federation.

The most important place in the system of financial control on the part of the Government of the Russian Federation is occupied by the Ministry of Finance of the Russian Federation and its structural divisions endowed with control functions. First of all, the Ministry of Finance exercises financial control in the process of developing the federal budget; controls the receipt and expenditure of budgetary funds and funds of federal extra-budgetary funds; participates in currency control; controls the direction and use of public investments allocated on the basis of decisions of the Government of the Russian Federation.

Based on the results of the control, the Ministry of Finance has the right to demand the elimination of identified violations, limit and suspend funding from the federal budget of enterprises and organizations if they have evidence of illegal expenditure of funds, as well as their failure to submit appropriate reports; recover public funds used for other purposes, with the imposition of prescribed fines.

A major role in carrying out financial control is played by the methodological management of the organization of accounting in the country carried out by the Ministry of Finance, as well as certification of auditing and licensing of auditing activities.

It should be noted that the control powers of the Ministry of Finance of the Russian Federation apply to financial resources only at the federal level. The budget legislation of the Russian Federation provides for the financial independence of the constituent entities of the Federation and local governments, which themselves are responsible for the formation and use of their budgets and extra-budgetary funds.

IN) Intra-company (corporate) control

Financial control is carried out by the enterprise itself, its economic services - accounting, financial department, service for the financial and economic activities of its enterprise, its branches and subsidiaries.

Internal control services monitor the efficiency and expediency of monetary expenditures, both own and borrowed funds; analyze and compare actual financial results with predicted ones; evaluate financial results from ; control the financial condition of the enterprise.

Intracompany control can be divided into operational (current) and strategic.

Operational is carried out by the chief accountant in the process of daily economic and financial activities with the help of a clear organization of accounting and control over cash flow. The signature of the chief accountant is required on all monetary documents. The chief accountant is responsible for compliance with state financial discipline and financial legislation.

Strategic financial control involves the development of optimal solutions for the use of financial resources and investment of capital, ensuring profit maximization. Control can also be carried out with the participation of external specialists - on the initiative of the management of the enterprise or its owners - founders and shareholders.

By law, commercial banks are only required to monitor compliance by client enterprises with the state-established procedure for conducting cash settlement operations and currency legislation. In the case of a loan, the bank controls the intended use of the loan issued, the solvency and the client to assess the likelihood of repaying the loan with interest due within the prescribed period. Such control on the part of the bank is an important element of credit risk management.

G) Audit (independent) control

This is a new type of financial control that has emerged in the Russian Federation since the late 80s of the 20th century. With the transition to a market system of economic management and the emergence of various commercial structures, the requirements for their financial reliability, as well as for objectivity in assessing their financial condition, sharply increased.

Subsequent financial control is carried out after the completion of monetary transactions in order to additionally verify their legality and validity. This form of control is carried out by analyzing reports and balances, as well as by checking and auditing directly on site, at enterprises, institutions and organizations.

Financial control system

In accordance with the Budget Code of the Russian Federation and other legislative and regulatory acts, state financial control is exercised by legislative authorities, executive authorities and local governments. Bodies of state financial control in the Russian Federation, created by both branches of public power, are vested with certain control powers and form an integral system.

Legislative (representative) bodies of public power exercise financial control both directly (in the process of their legislative and managerial activities) and through the regulatory bodies they create: the Accounts Chamber of the Russian Federation, control chambers and other specialized bodies. The Accounts Chamber of the Russian Federation was created in accordance with Federal Law No. 4-FZ “On the Accounts Chamber of the Russian Federation”. The Accounts Chamber of the Russian Federation exercises control over the use of federal funds and property, including control over the execution of budgets of state extra-budgetary funds, assessment of the efficiency and effectiveness of spending public funds, the use of federal property and property, operational control over the execution of the federal budget, conducts comprehensive audits and thematic audits, examinations draft federal budgets, federal laws and regulations, survey of the budget process, etc.

Legislative (representative) bodies of the constituent entities of the Russian Federation create their own regional control and accounting bodies. They exercise control over the execution of regional budgets, including control over the legal and effective use of funds, the use of regional assets and property, etc.

The Control Directorate of the President of the Russian Federation (created by the corresponding Decree of the President of the Russian Federation No. 729) performs the functions of control (including inspections) of the execution by federal executive authorities and organizations of federal laws relating to the powers of the President of the Russian Federation, his decrees and orders, as well as monitoring the implementation of budget messages of the President of the Russian Federation to the Federal Assembly .

However, the main body of state financial control of the federal executive branch is the Ministry of Finance of the Russian Federation. It develops and approves the methodology and methodological support for state financial control, including the procedure for its organization, monitoring the execution of the federal budget, applying penalties for offenses in the financial and budgetary sphere, financial monitoring of the population’s monetary income, etc. The Ministry of Finance of Russia exercises general management, coordination and control of the Federal Tax Service, the Federal Service for Financial and Budgetary Supervision, the Federal Insurance Supervision Service, and the Federal Treasury.

The Federal Tax Service (FTS) and its territorial divisions monitor compliance with tax legislation, record taxpayers and objects of taxable property, desk and on-site inspections of the correctness of calculation, completeness and timely payment of taxes and fees. The Federal Tax Service develops and monitors the implementation of tax policy, and also monitors the implementation of planned tax assignments (tax payment collection plan) and tax collection throughout the country as a whole and through its territorial departments. When carrying out control activities, the tax authorities of the Federal Tax Service interact with the customs authorities on tax payments collected at the customs border, and with the Federal Service for Economic and Tax Crimes of the Ministry of Internal Affairs of Russia. The latter carries out financial and tax investigations, and also, together with the tax authorities (at their request), participates in tax audits. The basics of organizing and conducting tax control by the Federal Tax Service, as well as the list of tax offenses, tax sanctions and the procedure for their application by tax authorities are established in the first part of the Tax Code of the Russian Federation. The Federal Service for Economic and Tax Crimes is guided by the norms of criminal law.

The Federal Service for Financial and Budgetary Supervision performs supervision and control functions in the financial and budgetary sphere and in the field of foreign exchange relations. The control powers of this service are quite broad. It carries out checks and audits of the legality and efficiency of the use of federal budget funds, extra-budgetary funds and property, supervision of compliance with legislation on financial and budgetary control and supervision of public authorities, controls foreign exchange transactions (except for transactions carried out by credit institutions and currency exchanges) and compliance with the norms of currency regulation and control, forms a unified information system of control and supervision in the financial and budgetary sphere, and solves other control tasks.

The Federal Insurance Supervision Service carries out control and supervisory activities in the insurance services market. It monitors insurance market participants’ compliance with insurance legislation, insurers ensuring their financial stability and solvency, compliance with established norms and rules for the formation of insurance reserves, asset structure, etc. In addition, this federal service is obliged to collect and analyze reports from professional participants in the insurance market, summarize the practice of insurance supervision and work to improve supervisory legislation in the field of insurance.

The Federal Treasury is an important body of state financial control. It carries out accounting of budget funds in single accounts, preliminary and current control of transactions on the accounts of the main managers, managers and recipients of budget funds, as well as commercial banks that carry out transactions with budget funds, and other participants in the budget process during the execution of budgets, as well as state budgets off-budget funds. If facts of misuse of budget funds and other violations of the Federal Treasury are revealed, the Federal Treasury has the right to suspend expenditure transactions on the unified accounts of administrators and recipients of budget funds, to demand compliance with budget legislation directly or in interaction with other federal executive authorities, including law enforcement agencies. The Federal Treasury carries out operations and controls funds not only from the federal, but also from regional budgets.

The main managers and administrators of budgetary funds act not only as a controlled entity, but also as a controlling entity in relation to recipients of budgetary funds. The Budget Code of the Russian Federation establishes that the main managers and administrators of budget funds exercise control over the intended use of funds, timely repayment of budget loans and reporting on the use of budget funds by budget recipients. The main managers of budgetary funds initiate financial audits of subordinate budgetary institutions, state and municipal unitary enterprises, which are directly carried out by specialized bodies of state financial control.

The Bank of Russia exercises control over the money supply in circulation and banking supervision. The Bank of Russia exercises strict control over cash in circulation, as well as foreign exchange transactions of commercial banks and the currency exchange. The supervisory activity of the Bank of Russia in relation to commercial banks consists of their state registration, the issuance and revocation of licenses to banks and non-bank credit organizations, monitoring their compliance with banking and credit legislation, established rules, norms and standards, monitoring the financial stability and solvency of banks, and as well as their ability to participate in the system of household deposits, in the control of illegal legalization by banks of monetary income of legal entities and individuals obtained by criminal means, and in other control and supervisory actions. In case of detected violations, the Bank of Russia has the right to deprive commercial banks of their licenses or suspend their validity.

The Federal Financial Monitoring Service is responsible for overseeing the implementation by organizations and individuals of legislation on combating money laundering and the financing of terrorism, as well as monitoring large one-time expenses of the population in order to combat corruption and terrorism. Large banking transactions and purchases of citizens, their transactions with real estate and other valuable property worth more than 600 thousand rubles are subject to monitoring. Commercial banks, real estate companies, shops, pawnshops, and professional participants in the securities market are required to report data on these operations and transactions to the Federal Financial Monitoring Service. The information accumulated by the service is subject to processing and analysis. If suspicious transactions are identified, materials on them may be sent to the Federal Tax Service, the Federal Service for Economic and Tax Crimes and other government law enforcement agencies.

The Federal Customs Service is vested with the functions of conducting customs control. The latter includes control of the implementation of customs legislation, control of the movement of goods, vehicles and currency across the customs border of the Russian Federation, control of the completeness and timeliness of payment of customs duties, taxes and fees levied when moving goods across the customs border of the Russian Federation (VAT and excise taxes). If customs authorities identify violations of customs and tax legislation, they are authorized to apply customs and tax sanctions established by the Customs and Tax Codes of the Russian Federation.

Organization of financial control

Financial control, depending on the goals, objectives and functional purpose, is divided into state and audit. In turn, state financial control is divided into national and departmental.

Nationwide financial control is applied to any object of control, regardless of subordination and form of ownership. This control is carried out by such bodies as the Control Chamber of the Republic of Belarus, the Ministry of Finance, the National Bank, the Main State Tax Inspectorate, the State Securities Inspectorate, etc. Each of these financial control bodies has its own functional responsibilities and goals.

The Control Chamber is entrusted with the responsibility of verifying compliance with all laws in force on the territory of the state. The Ministry of Finance, through its Control and Audit Department, verifies the correctness of the preparation and execution of the budgets of regions and other administrative territories, paying special attention to the correctness and efficiency of the use of funds from the centralized state fund. The State Tax Inspectorate and its territorial units check the accuracy and timeliness of payers' payments to the budget for taxes and fees. Banks can check the client’s financial condition in order to establish the real possibility of timely repayment of loans and payment of interest on them.

Departmental financial control is divided into intradepartmental and intraeconomic.

Intradepartmental financial control is carried out by all ministries, departments, and associations in relation to the enterprises, organizations, and institutions subordinate to them. To carry out intradepartmental financial control, control and audit groups, control and audit departments or control and audit departments are created within ministries, departments, associations, departments of executive committees of local Soviets.

On-farm financial control is carried out by special services at the enterprise itself, in an organization, or an institution. This control is carried out by the accounting and financial departments. At large enterprises (associations), in departments of executive committees, in addition to these services, control and audit departments and groups are created to carry out internal control.

An audit is an independent, paid financial control, as well as a system for providing paid services to improve financial and economic activities.

Depending on the time of implementation, financial control is divided into preliminary, current and subsequent.

Preliminary control is carried out before carrying out economic and financial transactions; current control is carried out in the process of carrying out financial and business transactions; subsequent control is carried out after the completion of these operations and is intended to identify those violations that were not identified during preliminary and current control. The main method of preliminary and ongoing control is visual inspection. Such checks are not documented in acts or certificates. The whole thing comes down to issuing an instruction, an order in written or oral form to prevent or suspend an illegal economic and financial transaction.

Subsequent control is carried out using several methods. These include: verification, audit. The test can be countable or thematic.

An accounting audit is a check of the reliability of accounting reports, balance sheets, and tax calculations.

A thematic audit is a study of individual aspects and areas of the economic and financial work of a controlled object, for example, checking the correctness of deductions from; checking the correctness of attribution of costs to the cost of production, etc.

Economic analysis is an assessment of the financial and economic activities of an object, identifying the reasons for certain performance results and, on this basis, justifying ways and factors for improving the economic situation.

Economic analysis is carried out both by enterprises, organizations, institutions themselves, and by external control bodies - banks, financial, auditing firms.

An audit is a comprehensive method of subsequent control. It represents a detailed study, in-depth examination, analysis of all aspects and areas of financial and economic activity.

State financial control bodies carry out their work according to plans. Plans are drawn up taking into account the frequency of inspections and audits established by law. The plans outline the objects of control, the topic of the inspection or audit, the start and end dates, the number of performers and their composition, etc. Audit bodies carry out their work on the basis of contracts.

Depending on the order of appointment, audits and inspections are divided into scheduled and unscheduled. Depending on the range of issues and operations covered, audits and inspections can be complete or partial.

According to the method of studying documents, audits and inspections are divided into continuous and selective.

According to organizational forms, audits and inspections can be: individual, that is, carried out by one inspector; brigade, i.e., carried out by several inspectors, one of whom is a foreman; comprehensive, i.e. team audits with the involvement of specialists: engineers, accountants, etc.

Each check and audit must be carefully prepared, because their quality depends on this. For this purpose, the necessary laws, regulations, instructions, orders, orders are studied; familiarization with the materials of past inspections and audits, the results of eliminating identified violations is carried out; critical materials from information bodies, features of production activities, etc. are studied.

Based on the preparatory work, an audit or verification program is drawn up. Based on the program, a work plan for the audit or inspection is developed. A work plan is a detailed program where, on the basis of major issues subject to audit or verification, specific issues are identified, ways and methods for their implementation are outlined, and various additions are made, the need for which arose during the audit or verification process.

The entire process of conducting an audit or inspection consists of several stages: presentation of credentials; holding an organizational meeting with responsible employees of the controlled facility; carrying out inventory; personal acquaintance with the controlled object, the technology of its activities; preliminary analysis of economic activities; direct documentary audit or verification; systematization of audit or inspection materials; drawing up an act or certificate; implementation of audit or inspection materials; checking the elimination of identified deficiencies.

When carrying out an audit or verification, it is important to choose the right method for studying documents. There are chronological and systematized methods of viewing documents. The chronological method is the study of documents without prior grouping them in the sequence in which they occurred. This method is acceptable when studying documents of small control objects and is completely unsuitable for large objects, since it does not allow attention to all economic and financial transactions. Therefore, when carrying out an audit or check at large objects, documents are studied according to a certain system, i.e., for individual transactions: for example, all documents related to the receipt of money at the cash desk and their payment are checked, or all documents related to the receipt and write-off of which - materials, etc. This method of studying documents is called systematized.

Control of financial activities

The most important direction of all activities of state bodies and municipalities is control over various spheres of public life. Control of the state and municipalities in the field of finance and financial relations has received the name “financial control” in the science of financial law. The presence of financial control is due to the need for practical implementation: distribution, regulatory and control. At the same time, the distribution and regulatory functions are directly related to the control function, which permeates all the activities of the state and municipalities in the creation, distribution (redistribution) and use of funds, money, i.e. covers with its influence all social relations arising in the process of financial activity.

Based on the works of the famous scientist I.M. Kulisher, who studies the history of the development of the economy of Western Europe, E.Yu. Gracheva reveals the socio-economic essence and functions of financial control, which “went through a long period of formation and development within the framework of pre-capitalist formations, when its individual elements, primarily in the process of tax collection." But only under the conditions of capitalism did financial control receive its widespread development, and then the direct subjects of state financial control on the part of parliament appeared. Financial control was also present under socialism, the purpose of which was to verify compliance with planned proportions in expanded socialist reproduction.

However, the role of financial control is especially increasing at the present stage of development of our country. A real threat to Russia's economic security has become the large-scale misuse of budget funds, the illegal export of capital abroad, illegal actions in the banking and tax spheres, and the criminalization of economic and other relations.

The importance of financial control and, first of all, state financial control over the activities of state and municipal authorities in the process of developing and implementing their financial policy.

Financial control as part of financial activities is characterized by the same principles on which the financial activities of the state and municipalities are carried out and which are enshrined in the Constitution. RF and other regulatory legal acts. These are the principles of legality, transparency, federalism, planning. It should be noted that we proposed to supplement the listed principles of financial activity of the state and municipalities with principles that reflect, in our opinion, the specifics of the financial activity of the state and municipalities, as a special type of state activity. In connection with this, the following principles were named:

1) unity of purpose of implementation;
2) maximum permissible transparency;
3) strict accounting;
4) effectiveness.

So, financial control must be carried out in accordance with the general principles listed above, inherent in all financial activities of the state and municipalities.

When considering the principles of financial control, it is necessary to take into account that E.Yu. Gracheva correctly noted: “The world community, based on many years of experience, has developed the basic principles of organizing state financial control, the implementation of which every modern civilized state strives to implement. These principles are set out in the Lima Declaration of INTOSAN (International organization of control bodies): independence and objectivity, competence and transparency.

The question of the concept of financial control, its essence and forms, remains controversial in the economic and legal literature, E.A. Voznesensky back in the 70s. last century drew attention to the interdependence of financial control and financial activities, pointing out the need to expand the external boundaries of the control activities of financial authorities and other subjects of financial control. The conclusion about the need to extend financial control not only to financial transactions, but also to certain types of economic relations, in our opinion, corresponds to reality. To confirm the correctness of this conclusion, it is enough to refer to the acts of audits or comprehensive checks of the economic and financial activities of any business entity.

N.I. Khimicheva noted: "... the object of financial control is not limited to checking only funds. Ultimately, it means control over the use of material, labor, natural and other resources of the country, since in modern conditions the process of production and distribution is mediated by monetary relations ".

However, recognition of this provision does not provide grounds for renaming financial control into financial and economic control, as I.A. Belobzhetsky once proposed. Financial control is control over the financial and certain part of economic activity, that part of economic activity on which the results of the activities of the state and municipalities in creating and using funds of funds directly depend. Financial control over economic activity does not exclude, but presupposes the need to exercise other types of control over it.

Financial control is defined differently in the economic and legal literature. Thus, financial control is understood as “observation, determination and identification of the actual position of financial performance indicators in comparison with the specified ones.”

There is a slightly different concept of financial control, which is defined as “a set of actions and operations to verify financial and related issues of the activities of business entities and management using specific forms and methods of its organization.”

As noted in the literature, the most complete definition of financial control as an economic category was formulated by I.V. Firulin.

Financial control is carried out in a legal form, therefore the legal literature also contains different definitions of financial control as a legal category.

E.A. Rovinsky, exploring the importance of financial control, emphasized that financial control should be considered as “a special institution of state control, the main function of which is everyday (emphasis added by us - E.S.) control over the formation and use of monetary funds in a socialist society It is characterized by the fact that it has specific forms and methods of verifying the legality of the actions of socialist enterprises, organizations and institutions in the process of carrying out their economic and financial activities, is inherent in all types of control (meaning financial control - our explanation - E.S.) and is based on principles common to all financial and legal institutions."

I.V. Martyanov noted that financial control is determined by the presence of commodity-money relations and the operation of the law of value, “the content of which is determined by the financial activities of the Soviet state, of which it is an integral part.”

The author of this article, as noted earlier, speaking in 1983 in the GDR at the Sixth Symposium of financial specialists of socialist countries, formulated the following definition of financial control: “Financial control is the activity of state and public bodies regulated by legal norms to verify the timeliness and correctness of financial planning, the validity and completeness of the receipt of income into centralized and decentralized funds of funds, the rationality and efficiency of the use of monetary, material and labor resources in order to implement plans for the social and economic development of the USSR on the basis of strict adherence to socialist legality."

Subsequently, taking into account the socio-economic changes that have occurred in the country, the author clarified the definition of financial control. Financial control is the activity of state, municipal, public and other business entities regulated by legal norms to verify the timeliness and accuracy of financial planning, the validity and completeness of the receipt of income in the relevant funds of funds, the correctness and efficiency of their use. Financial control is the most important means of ensuring legality in financial and economic activities. It is designed to prevent mismanagement and waste, to identify facts of abuse and theft of inventory and funds.

A fundamental study of the problems of legal regulation of financial control, including state financial control, was carried out by E.Yu. Gracheva. Financial control is diverse, so scientists classify it in the science of financial law on various grounds. As a rule, the classification is based on the characteristics of the entity exercising financial control, the time of financial control and the scope of its action.

According to the subject of financial control, it is divided into the following types:

State;
- non-state.

In turn, these types of financial control are divided into subtypes.

Thus, state financial control can be divided into national, departmental and intra-economic.

Non-state financial control is divided into local financial control, intra-system, audit (independent), public.

In the science of financial law, financial control is divided not only by the entities exercising it, but also by the time of its implementation. Depending on the period of a particular financial transaction, financial control is divided into: preliminary, current and subsequent.

Financial control in the science of financial law is subdivided depending on the scope of its implementation and the type of financial activity in respect of which it is carried out. In this case, they are called budget control, tax control, control in the field of bank lending or insurance, in the field of settlements or in the field of foreign exchange relations (currency control). All these individual types of financial control are regulated not only by the general financial and legal norms contained in the General Part of Financial Law, but also by the norms of individual sub-sectors and institutions of the Special Part of Financial Law, reflecting their specifics.

The complexity and diversity of financial and legal norms regulating relations related to financial control led to the emergence of the concept of separating these legal norms into a special branch of financial law.

The allocation of legal norms into a special branch, if this concept is accepted, should entail a fundamental change in the structure of textbooks on financial law, in particular, the norms regulating budgetary, tax and other types of control should be separated from the relevant structural divisions of the Special Part and , combined into a single structure with the rules of the General Part governing financial control, take an appropriate place in the Special Part of the financial law course.

Municipal financial control

Financial control is control over the legality of actions in the process of collecting, distributing and using monetary funds of the state and municipalities in order to implement effective financial policy in society to ensure the rights and freedoms of citizens.

Municipal financial control, on the one hand, is one of the final stages, and on the other hand, it is a necessary condition for the effectiveness of their management. Municipal financial control is control over the actions of officials, financial and economic activities of recipients of budget funds or other entities using funds or property, carried out by representative and (or) executive bodies of local government, as well as specially authorized institutions to verify the legality, appropriateness and effectiveness of actions in the formation, distribution and use of funds under their control in order to identify reserves for increasing budget revenues and strengthening financial discipline. Audit is a check of monetary and material reporting and, in general, the activities of any institution or official, carried out by appointed auditors or elected representatives of the audit commission. Municipal control and accounting bodies are formed by decision of the representative body of local self-government and carry out the functions of an independent control body, the purpose of which is to control the targeted and effective spending of local budget funds.

Classification of financial violations. They distinguish: shortage - a discrepancy between accounting data and the actual availability of material and monetary resources, which is, as a rule, a consequence of an official’s careless attitude to his official duties (miscalculation, excessive issuance).

Embezzlement is the expenditure of public funds under the control of an official for personal gain. Embezzlement presupposes direct intent, that is, the culprit knows that his action is punishable, and yet undertakes it (forgery of documents, incomplete posting of material and monetary resources); theft is the deliberate unlawful transfer of funds or material assets into one’s property by the perpetrator. Theft and embezzlement are similar criminal offenses. Facts of intentional illegal receipt of allowance or wages using fictitious documents, forgery of signatures or deliberate overpayment of allowance to someone are also qualified as theft.

Ineffective use of budget funds - that is, budget funds are used without taking into account the need; there was an opportunity to achieve greater results using budget funds; it was possible to use a smaller amount of budget funds to achieve the result obtained. Illegal (unjustified) use of budget funds, i.e. directing and using them for purposes that meet the conditions for receiving these funds, but in excess of established standards and (or) in the absence of primary accounting and supporting documents drawn up in the manner prescribed by law.

Internal financial control

In market conditions, the successful activity of a commercial organization in general depends on achieving its goals, on following accepted guidelines and intended guidelines, on its stability from financial, economic and legal points of view, as well as on the stability of its position among competitors in the market. Ensuring that the above requirements are met is the task of managing the organization.

The process of managing an organization in its most simplified form includes the following main stages:

1) planning – collection, processing, consideration of information and development of management decisions;
2) organization and regulation of the implementation of management decisions;
3) accounting – collection, measurement, registration and processing of information on the results of implementing a management decision;
4) analysis - decomposition of information obtained at the accounting stage into components, study and evaluation of certain combinations of these components in order to adopt the following.

In this case, each stage alternates with control stages.

Then follows a new cycle of this ideally continuous process. All cycles are subordinated to the organization’s strategy, i.e. a general program of action and the allocation of priorities and resources to achieve global goals.

The control stage is deliberately not included in the above simplified description of the management process, since internal control has a dual role in the process of managing an organization. On the one hand, the control stages invariably alternate with the others in the management process, therefore, exaggerating, we can talk about the presence (penetration) of a control element at each of the described stages. On the other hand, thanks to control, the optimal course of the management process is ensured at each stage, and therefore the control stage in relation to the others can be considered as an ordering link. These points will be discussed in detail below.

At any stage of the control process, various deviations of the actual state or action of the control object from the required one inevitably arise. In fact, any activity without deviations can only take place if the subject and object of action and the conditions surrounding them are absolutely unchanged, which, as is known from dialectics, contradicts the mode of existence of objective reality - movement. In general terms, all deviations that arise in the process of managing an organization can be divided into negative, i.e. those that move away from the intended guidelines and accepted attitudes, and the positive ones that bring us closer to them. For example, production output in excess of the plan can be either a negative or a positive deviation - it all depends on the adopted settings, production and sales capabilities, as well as the operating conditions of a particular organization. So, if an organization is focused on expanding production and developing new markets, has sales potential (developed sales network, products are in demand), and additional sales provide additional profit (i.e., there is an excess of marginal revenue over marginal costs), then the indicated the deviation is positive. If the production output is predetermined by strict limits and the sale of overproduced products seems impossible, and also if additional costs (additional consumption of resources, additional labor costs, additional costs for servicing production facilities, etc.) exceed the additional income from the sale of above-plan products, then this deviation is negative. So, there are always deviations and they always affect certain aspects of the organization’s functioning. But the impact of most deviations is so small that it makes no sense to take any measures about this; it is only necessary to establish the scale of permissible deviations, within which there will be no noticeable changes for the organization. In order to have timely information about deviations exceeding the permissible scale, control is necessary. Let us define the concept of “internal control of an organization.” First of all, it is necessary to clarify that internal control can be viewed from two perspectives. Thus, the concept of internal control can be interpreted in a broad sense as a system (part of the organization’s management system) consisting of a number of elements, which will be discussed in the following sections of this work. Also, internal control can be considered in a rather narrow sense as one of the stages of the management process. This chapter discusses a narrow interpretation of the concept of internal control.

Internal control of an organization in the narrowest sense is the implementation by subjects of the organization vested with appropriate powers (subjects of internal control), or in an automatic mode specified by these subjects and under their control, of the following actions:

A) determination of the actual state or action of the managed link of the organization’s management system (object of control);
b) comparison of actual data with the required ones, i.e. with a basis for comparison adopted in the organization, either given from the outside, or based on rationality;
c) assessment of deviations exceeding the maximum permissible level in terms of the degree of their impact on aspects of the organization’s functioning;
d) identifying the causes of these deviations.

We interpret the concept of “the purpose of internal control” in accordance with the approach in the narrow sense.

The purpose of internal control is information transparency of the control object for the possibility of making effective decisions.

Obviously, it is necessary to reveal the content of the concept of information transparency of a control object. First, let's interpret the concept of management.

Management of any object is a directed influence on this object for its ordering, for the preservation, improvement and development of its structure (structure and internal form of its organization), as well as for maintaining the required state (existence) or action aimed at the implementation of some or goals.

To be able to carry out such impacts over a certain time (control period), it is necessary to have an idea of ​​the degree of controllability of a given object, i.e. about the extent to which it can be controlled or, in other words, to what extent, as a result of control, the maintenance of the required state or action of the control object at the corresponding moment (period) of time is (was or will be) ensured. Information about this degree of controllability is reflected in the concept of information transparency of a control object.

It is quite obvious that without the utmost information transparency of the control object, adequate perception of it is impossible, managerial influence will not bring the desired result and the managerial connection with the object is lost. Based on this, the information transparency of a control object should not be identified with information about its actual state (action). The latter does not yet provide adequate perception of the object for the possibility of making effective decisions. To do this you need:

1) know the required (desired) state (action) of the control object, allowing it to be effectively managed;
2) establish the actual state (action);
3) compare these two states (actions);
4) evaluate their differences.

Only after performing all these actions can we consider that the goal of control has been achieved - information has been obtained about the degree of controllability of the object, i.e. the object is informationally transparent for management. Further management decisions depend on specific circumstances. The following decisions can be made:

1) do not affect the object;

2) take corrective measures to bring the actual state (action) of the object closer to the required one;
3) change the impact on the object by revising the previously made decision.

Thus, internal control, on the one hand, provides the opportunity to make effective management decisions, and on the other hand, in conjunction with the processes of organization and regulation, ensures the execution of decisions made. It should be noted that these aspects of internal control are in inextricable unity and dynamic interaction in the cycles of management processes.

In the literature, there are different views on the functions of internal control. Thus, G.V. Chaya considers operational, protective and regulatory functions of internal control. We can agree with this, but instead of the expression “regulatory function” in relation to internal control, it would be more accurate to use the expression “ordering function”. It should also be noted that another important function of internal control is preventive. Preliminary control prevents unwanted deviations and protects the organization from the undesirable consequences of certain actions. For example, assessing the legality and feasibility at the inception stage of operations makes it possible to prevent actions that contradict the requirements of regulatory documents and the goals of the organization. To the above functions one should add informative and communicative ones.

The peculiarity of internal control, as mentioned above, is its dual role in the process of managing an organization. As a result of the deep integration of control and other elements of the management process, in practice it is impossible to define the range of activities for an employee in such a way that it relates only to any one control element without its relationship and interaction with control. Any management function (planning function, accounting function, etc.) is necessarily integrated with the control function. Therefore, theoretically considering each stage as a separate element of the management process, in terms of practice we can assume that an element of control is present at each stage and interacts with the element that directly determined its concept (this assumption will greatly simplify further presentation). On the other hand, for the optimal progress of any of the stages of the management process, control is necessary over each of them. Let us reveal these provisions in more detail.

At the planning stage, the following control functions are implemented: assessment of the rationality of possible options for management decisions, their compliance with accepted guidelines and intended guidelines, as well as the overall strategy, i.e. the general program of action and the distribution of priorities and resources to achieve the global goals of the organization. On the other hand, to ensure the rationality and adequacy of the environmental conditions of the course of action and the overall strategy, to ensure that management decisions comply with the very possibility of their successful implementation (from the point of view of the organization’s potential), control is also necessary. What happens if the control element is not “included” in the planning stage? The fallacy of planning, at best, will manifest itself at the stage of organization and regulation. The fact is that the very possibility of an optimal course of the management process at this stage serves as a criterion for fidelity and correctness of planning. Let us explain this expression. From dialectics it is known that the criterion of truth is practice. Based on this, we can assume that the process of implementing management decisions (i.e. practice), with its ability to proceed in the established order, ceteris paribus, serves as a measure of the correctness of these decisions. In other words, non-confirmation by practice (implementation of decisions) of theoretical provisions (decisions made), expressed in significant deviations of the actual progress of implementation from the planned one, often indicates the fallacy of the decisions made. It follows from this that the fallacy of planning may appear not at the stage of analyzing the results obtained, when it is already clearly visible that what was received according to the plan, but not at all necessary, but at the stage of organizing and regulating the implementation of decisions. But this is often costly for the organization. Let's give a simple example. Auditing firm “A”, based on an application from organization “B”, decided to enter into an agreement with it to conduct an audit. An agreement was concluded between “A” and “B” providing for the phased implementation of work with payment upon completion of each stage. After completing the 1st stage, payment was not received. When determining the reason for non-payment, the auditors discovered that the client was not able to pay under the contract due to his difficult financial situation. In this case, the very impossibility of further inspection determines the fallacy of the auditors’ earlier decision to conclude the contract. Naturally, this trouble with company “A” would not have happened if there had been effective control over the client’s solvency at the planning stage.

At the stage (or stages) of organizing and regulating the implementation of management decisions, control is necessary for the correctness of the implementation process and for achieving the necessary results. At the same time, control is necessary to ensure the rationality of the organization and regulation.

At the accounting stage the following is provided:

1) control over the presence and movement of property;
2) control over the rational use of production resources in accordance with approved norms, standards and estimates;
3) control over the status of issued and received obligations;
4) control over the expediency and legality of the organization’s business operations, etc.

Accounting data serves as an information base for control. On the other hand, control over the quality of the accounting itself is necessary.

The final stage of the management process cycle is analysis, i.e. assessment of information on the results of implementation of management decisions based on its decomposition into various components and their correlation with each other. Control and analysis are deeply integrated. Thus, control data often forms the basis for analysis. On the other hand, control functions are also implemented at the analysis stage. For example, control over the degree of provision of reserves and costs with sources of formation. Methods of analysis are stages of control activities at which, generally speaking, the degree of approximation of actual results to the final point of any management program is assessed, regardless of whether it is stated in general or specific terms. Quality control of the analysis is also necessary.

All of the above allows us to conclude that the internal control of an organization is:

1) an integral element of each stage of the management process;
2) a “separate” stage, providing information transparency regarding the quality of the management process at all other stages.

It is necessary to mention the integration of management functions. As already noted, the control function is deeply integrated with other management functions. At the same time, there is information integration within the control function. Integration of control and other functions at one level of management is horizontal integration, and information integration of control functions at different levels of management (control at the level of workplace, team, site, workshop, organization) is vertical integration. As a result of horizontal integration, the coordination of individual control elements is achieved in order to solve any management problem or achieve any management goal. With vertical integration, the control function is implemented at different levels of management, but on the basis of the same information, subject to aggregation (enlargement). Vertical integration is necessary for control by a higher level (system) of management.

Objectives of financial control

Financial control faces the following tasks:

Promoting a balance between the need for financial resources and the size of monetary income and national economic funds;
- ensuring timely and complete fulfillment of financial obligations to the state budget;
- identification of internal production reserves for the growth of financial resources, including cost reduction and increase;
- promoting the rational use of material assets and monetary resources in enterprises, organizations and budgetary institutions, as well as the correct maintenance of accounting and reporting;
- ensuring compliance with legislation and regulations (in the field of taxation of enterprises belonging to various organizational and legal forms);
- promoting high returns on foreign economic activity of enterprises, including foreign exchange transactions.

Financial control performs the following functions:
- checking the expenditure of public funds (compliance of expenditures with the requested amounts and the efficiency of use of public funds);
- checking the timeliness and completeness of the mobilization of funds into public resources at all levels of the financial system;
- checking compliance with accounting and reporting rules.

Financial and economic control

Control of economic and financial activities, like other types of control, is divided into two forms:

Interior
external

Internal control is carried out by the construction organization itself. It includes ongoing monitoring and analysis of production and economic activities for a certain period of time (year, quarter, several years, etc.).
Current control implies systematic accounting of economic processes in the organization, analysis of the data obtained and making corrective management decisions. It is based on operational and accounting accounting of economic activities. Within a region, industry, or country, statistical accounting is also carried out, summarizing the results of current accounting of a large number of organizations, and thus providing valuable information about economic flows and trends. Obviously, such information is useful for any construction organization planning its activities.

Operational accounting is the simplest form of accounting, designed to control economic processes and phenomena directly during their implementation. Data from such accounting are not necessarily recorded in documents; they can be transmitted orally, by telephone, etc. It is only important that they are reliable and available to management at any time.

Accounting is a strictly formalized system of documenting the turnover of economic assets. Such accounting allows you to most accurately register in monetary form and control all business operations of the enterprise, its property and liabilities. It is conducted according to special rules, the study of which is beyond the scope of the content of this manual. It should only be noted that such accounting implies continuous documentation of all transactions, periodic inventory (checking the availability) of all property of the organization, summarizing data and drawing up quarterly or annual reporting documentation. The chief accountant controls the legality of all business transactions, and without his signature, not a single financial document of the organization is valid.

Analysis of the production and economic activities of an organization represents an assessment of its efficiency, rational use of resources, identification of reserves with the goal of subsequent adoption of correct management decisions. This type of control is based on the study of planning, accounting and other documentation, and work on such study is headed by the head of the enterprise himself. This is a complex job containing elements of scientific analysis, so it is necessary to attract highly qualified specialists to carry it out.

The activities of the organization are analyzed in approximately the same areas that were considered in planning documents, primarily in the construction and financial plan. In other words, this is an analysis of the production program, organizational and technical level, the use of labor and wages, the provision of resources and the efficiency of their use, financial condition, etc.

With the help of the analysis, positive and negative factors and trends that emerged in the course of the enterprise’s activities during the period under review are identified. On the basis of this, the strategy and tactics of the further economic behavior of the construction organization should be clarified.

External control includes:

Audit
control by government supervisory authorities
control by banks

An audit is an independent examination of an organization’s financial statements based on checking the accounting procedures and assessing the compliance of business and financial transactions with existing legislation. An audit is a business activity of auditors and audit firms that, for a fee, conduct audits of the financial activities of an organization and issue them their opinion on the reliability of the existing financial statements and the legality of the audited business and financial transactions.

Auditors, unlike government supervision services, do not interfere in the activities of the organizations being audited, do not fine anyone, do not bring administrative charges or penalties; they can only give an opinion about the illegality of certain transactions or the unreliability of financial documentation. The audit results are transmitted only to the management of the organization that ordered the audit. At the same time, these results are very important for the managers of the audited organization, since the latter have the opportunity to promptly correct identified deficiencies, and after that do not fear any inspections and sanctions from government supervisory authorities.

Audit firms can also provide various consulting services on economic and financial issues (accounting, payment of taxes, analysis of business activities, etc.), and train personnel.

An audit may be:

Voluntary
mandatory

In both cases, it is carried out at the expense of the organization being audited. A voluntary audit is carried out on the initiative of the construction organization itself, which wants to have confidence in the correctness of its actions. Mandatory verification is carried out in special cases established by the legislation of the Russian Federation. For example, all JSCs with more than 100 shareholders, organizations with an annual volume of more than 500 minimum salaries, etc. are subject to such verification.

Control by state supervisory authorities includes inspections of organizations by tax services, architectural and construction supervision (GASN), control and audit department (KRU), and the Treasury of the Russian Federation. Such inspections are carried out both routinely and based on reports of suspected violations. The range of issues on which checks are made can be very wide and, in particular, can completely coincide with the areas of the audit. However, unlike audit organizations, the mentioned government bodies take measures for each identified fact of violation of financial or government discipline, including imposing fines and criminal prosecution.

Control by banks mainly concerns the expenditure of budget funds. It is impossible to exclude situations where the customer and the contractor, entering into a criminal conspiracy, draw up a fictitious contract and, without performing any work, receive money. To prevent such situations, banks often check the results of work performed under the contract if the investor is the state.

Subjects of financial control

In accordance with the delineation of functions and powers established by the legislation of the Russian Federation, state financial control is assigned (subjects of control) to the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (Federal Treasury and the Federal Service for Financial and Budgetary Supervision), the Federal Tax Service, the Federal Customs Service , control and audit bodies of federal executive authorities, as well as other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds. The whole variety of subjects of financial control at the state and municipal level can be classified as:

Bodies of state financial control of legislative and representative authorities (Accounts Chamber of the Russian Federation, control accounting chambers of legislative assemblies of constituent entities of the Russian Federation and municipalities);
state financial control bodies of authorized executive authorities (Ministry of Finance of the Russian Federation, Federal Treasury, Federal Service for Financial and Budgetary Supervision, Federal Tax Service, Federal Customs Service, Control Directorate of the President of the Russian Federation, financial and control and audit bodies of constituent entities of the Russian Federation and local authorities );
internal financial control structures (or, according to Article 270.1 of the Budget Code of the Russian Federation, internal financial audit bodies) of executive authorities and local administration bodies (chief managers (chief administrators), managers (administrators) and recipients of budget funds). These include special financial and other inspections created by the relevant ministries and departments, and at the institutional level - internal inspection commissions, etc.);
other financial control bodies (Central Bank of the Russian Federation).

Subjects of financial control carry out their activities on the basis of the principles of legality, independence, objectivity, responsibility, transparency and consistency.

Financial control functions

The basis of the financial control process is the analysis of an object or phenomenon in order to study the patterns of its occurrence, development and transformation, and the effectiveness of its use in all areas of economic activity.

State financial control covers both the public sector of the economy and business activities and functions through inspections of tax calculations, the implementation of government orders by organizations, the procedure for the provision and return of subsidies, grants, loans, as well as applied tax benefits.

The object of control is the process of financial and economic activity of subjects of market relations, i.e. the sphere of monetary relations between the state and legal entities and individuals, the sphere of the budget process, redistribution of income and receipts and effective use.

Financial control functions include:

1) analysis - includes a range of actions to analyze and study the implementation of current legislation regarding the use of state budget funds; identifying deviations in the formation of income and expenses of a financial entity; deviations in the sphere of financial activities of state institutions (ministries, departments, other bodies); analysis of the causes of deviations (investigation of the facts that led to this or that deviation, identification of those responsible);
2) adjustment – ​​includes the development of proposals to eliminate identified violations in the financial and economic activities of enterprises and organizations, other subjects of control;
3) preventive function - consists of developing measures to prevent violations, strengthening financial discipline, increasing the efficiency of financial control, improving control work, developing new methods and methods of control based on materials from summarizing the results of inspections.

In modern conditions, the priority direction is the preventive function aimed at preventing violations and abuses, improving the means of preventing violations, promptly responding to unlawful behavior in order to prevent possible violations and abuses, suppressing these actions, and identifying the perpetrators.

Financial control performs the function of managing and regulating all financial relationships in the state between its institutions, bodies, and financial entities. Its elements such as the subject of control, the object of control, the subject of control, principles of control, method (methodology) of control, equipment and technology of control, decision-making based on the results of control, assessment of the effectiveness of control, determine the mechanism of financial control.

Principles of financial control

Financial control as an integral part of financial activity is characterized by the same principles on which its implementation is based and which are legally enshrined in the Constitution of the Russian Federation and other normative legal acts.

The principle of legality in financial activities is expressed in the fact that the entire process of creating, distributing and using funds of funds is regulated in detail by the rules of financial law, compliance with which is ensured by the possibility of applying state coercive measures to offenders.

The principle of transparency in the implementation of financial activities is manifested in the procedure for bringing to the attention of citizens, including with the help of the media, the contents of projects of various financial planning acts, adopted reports on their implementation, the results of checks and audits of financial activities, etc.

The principle of federalism in financial activities is manifested in the establishment by the Constitution of the Russian Federation of the delimitation of the competence of the Russian Federation and the constituent entities of the Russian Federation in the field of finance. So, in Art. 71 of the Constitution of the Russian Federation states that the jurisdiction of the Russian Federation includes financial, currency, credit regulation, the federal budget, taxes and fees, and the establishment of general principles of taxation and fees in the Russian Federation is under the joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation.

The principle of planning in the implementation of financial activities means that all financial activities of the state are based on a whole system of financial planning acts, the structure of which, the procedure for drawing up, approval, and execution are enshrined in the relevant regulations.

Independence of control should be ensured by the financial independence of the control body, longer terms of office of the heads of control bodies compared to parliamentary ones, and the consolidation of their status in the constitution.

Objectivity and competence imply strict compliance by inspectors with current legislation, a high professional level of work of inspectors based on strictly established standards for conducting audit work.

External financial control

According to organizational forms, external financial control is divided into state (non-departmental), departmental and audit.

State control is carried out by state and administrative control bodies.

Departmental control is carried out by ministries, committees and other government bodies over the activities of enterprises, organizations and institutions subordinate to them. Such control is carried out by conducting audits and thematic inspections in subordinate enterprises and organizations.

Audit control is carried out over the activities of enterprises by independent specialized audit firms or individuals licensed to conduct control. Its purpose is to verify the reliability of financial statements and to establish compliance with the current procedure for financial and business transactions and the correctness of their reflection in the audit.

The procedure for conducting audit financial control is regulated by the Decree of the President of the Russian Federation “On auditing activities in the Russian Federation.” According to these acts, auditing activities are defined as independent non-departmental financial control. It can be carried out both by individual individuals who have passed state certification, and by audit firms (including foreign ones), which can have any organizational and legal form provided for by Russian legislation. After receiving a license to carry out auditing activities, they are included in the State Register of Auditors and Audit Firms. The organization of state regulation of auditing activities is entrusted to the Commission on Auditing Activities under the President of the Russian Federation.

All services of audit organizations are paid. As a rule, the relationship between the auditor and the client is formalized by an agreement with payment for services at negotiated prices. The result of the audit is issued in the form of a conclusion. This document has legal force for all legal entities and individuals, government and judicial authorities.

External audit is performed by special auditing firms under an agreement with government, tax and other authorities, enterprises, other users - banks, foreign partners, shareholders, insurance companies, etc. Their main task is to establish the reliability of the financial statements of the objects being inspected, as well as to develop recommendations for eliminating existing shortcomings in the activities of economic entities, improving their financial and economic activities and commercial results.

To achieve the assigned tasks and goals, audit firms carry out: financial examinations; inspections and audits of financial, economic activities and commercial activities of enterprises and organizations; control over the correct determination of income subject to taxation; preventing their understatement and the possibility of avoiding penalties.

In general, the field of audit services is very significant. It can also include the formulation and organization of accounting; preparation of documents necessary for the creation of joint-stock companies, mediation in concluding trade transactions; etc. Professional services of audit firms are paid, this ensures the implementation of the main difference between the institution of auditing and other forms of organizing financial control, its complete, including economic, independence from state and departmental management structures.

In our country, auditing, as a fundamentally new form of organizing financial control, is just beginning to take its first steps.

In developed countries, independent auditing is the leading form of external financial control. This form of control has become widespread, even to the point of creating international audit firms. The International Association of Firms of Certified Public Accountants unites more than 4.2 thousand audit firms operating in 147 countries. The International Organization of Supreme Institutions of State Financial Control has been created at the UN.

In many countries there are transnational auditing and consulting firms with representative offices in other countries. In addition, there are small similar services, as well as structures for providing individual audit services. Many companies have an internal audit to carry out self-monitoring of the level of costs, profitability, compliance with the optimal savings regime and the high quality of services provided. Internal audit is also used in transnational corporations.

The main task of audit services is to monitor compliance with legislation regulating the financial and economic activities of an enterprise, maintaining accounting records, preparing reports and providing government bodies and owners with objective information about the financial position. In business terms, no one in the business world takes seriously entrepreneurs whose reporting data is not supported by audit reports.

In a market economy, the need for reliable information on the main connections of enterprises, firms, companies, etc. increases. with its creditors, suppliers and shareholders. Objective information is needed: by commercial banks to competently resolve issues regarding the issuance of loans; shareholders to control the activities of the joint stock company; suppliers to deal with clients who guarantee full and timely payment for goods and services received; investors to avoid risk when investing their capital. The market also involves advertising to businesses, which is achieved by publishing balance sheets and financial statements. The published data is confirmed by the auditor.

The essence of financial control

Financial control is an integral part of the financial management process, which is determined by the most important functions of finance: distribution and control.

The process of distribution and redistribution of the value of GDP must be accompanied by control in the economy.

Financial control is a legislatively regulated activity of specially created control institutions and controllers-auditors who monitor compliance with financial legislation and financial discipline by economic entities, as well as the expediency and efficiency of their financial transactions.

Thus, financial control is not limited to the legal and quantitative aspects and has an analytical aspect.

Historically, financial control arose as a state control; its emergence was associated with the need to control the expenditure of funds from the state treasury. Then, in addition to state financial control carried out by specially created control bodies of the executive branch, parliamentary financial control arose, as well as audit (non-state) financial control carried out on a commercial basis.

State financial control is a comprehensive system of economic and legal actions of individual government and management bodies, which is based on the constitution and other laws of the state.

It is necessary to track the cost proportions of the distribution of the gross national product. State financial control extends to all routes of movement of monetary resources associated with the formation of public funds, the completeness and timeliness of their receipt and intended use.

The main goal of state control is to maximize the flow of funds into the treasury and prevent their misuse.

State controllers, first of all, check compliance with financial discipline, i.e. strict execution of all established state regulations regarding the use of public funds, including budgetary resources, extra-budgetary funds, funds of the central bank, local governments, etc.

Controllers are empowered to carry out audits and inspections mainly in the public sector of the economy. The sphere of private and corporate business is subject to state control only partially, on a certain range of issues, such as taxation, use of state resources.

Object of financial control

The object of financial control is monetary and distribution processes in the formation and use of financial resources, incl. in the form of cash funds at all levels and links of the national economy.

To carry out financial control, special control bodies are created, staffed by highly qualified specialists. Their rights, duties and responsibilities are strictly regulated, including by law.

The direct subject of inspections are such financial (cost) indicators as profit, income, tax, profitability, cost, deductions for various purposes and funds. Control is an element of state coercion, since the law provides for various forms of liability for non-compliance with budgetary and tax legislation.

The scope of financial control includes almost all transactions performed using money, and in some cases without it (barter transactions, etc.).

Subjects of control may be different. These include government and administrative bodies (president, government, parliament, tax, financial and specialized control bodies), control and audit departments of ministries and departments, financial and economic services of enterprises and organizations, audit firms, non-governmental organizations, as well as citizens countries as taxpayers.

Problems of financial control

Main problems:

The slowdown in the rate of economic development of the country and the decrease in the stability of the state budget system, the high level of corruption, weakening the national, including economic, security of the country, necessitate the determination of the boundaries of financial control, state financial control, the place of municipal financial control in it, strengthening control over the use of state resources, implementation of anti-corruption plans, anti-crisis measures, innovative economic development and social protection of the population;
- strategic forecasting and planning of the country’s socio-economic development and the adoption of long-term government programs require improvement of strategic audit aimed at preliminary control of the validity of forecasts, the possibility of their implementation and assessment of the significance of the final results;
- measures taken by the state to ensure the completeness of revenue receipts in budgets and increase the efficiency of budget expenditures require the creation of a unified system of state financial control, increasing its efficiency and improving the interaction of external and internal financial control; Diversification

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1. Monitoring is...
periodic monitoring of the financial condition of the subject
a set of checks of the financial condition of the subject
constant monitoring of the financial condition of the entity as a whole or one of the parties.
special program for financial control of the subject

2. The Ministry of Finance of the Russian Federation does not carry out...
control of receipts and expenditures of federal budget funds
conducting audits and inspections of financial and economic activities of organizations
control over the activities of federal executive authorities
control of the targeted use of federal budget funds and state extra-budgetary funds

3. The Federal Treasury does not carry out...
control over the execution of the federal budget and state extra-budgetary funds
cash control of the activities of budgetary organizations
monitoring the state of public finances throughout the country
control together with the Central Bank of the state of state internal and external debt

4. There is no audit...
preliminary
thematic
full
partial

5. The main method of financial control is not...
audit
account checking
economic analysis
sociological research

6. The main direction of reforming financial control is...
development and implementation of a unified legal act of control
increasing the responsibility of financial workers for poor quality work and violations of the law
unification of various control bodies
elimination of duplicating and parallel functions of various control bodies

7. The main type of financial control is not...
preliminary control
comprehensive control
current control
final control

8. Financial control is...
one of the stages of financial management
a set of activities of people’s subjective activities to observe, compare, check and analyze the movement of monetary resources
a set of actions to verify issues related to the activities of business entities
form of implementation of the control function of finance

9. The functions of the Accounts Chamber of the Russian Federation do not include...
control over the receipt and expenditure of federal budget funds and federal extra-budgetary funds
determining the effectiveness and feasibility of spending public funds and using federal property
appointment and dismissal of the Minister of Finance
financial assessment of draft federal laws

10. The main reasons for the need to control socio-economic processes do not include...
lack of 100% probability in a certain development of processes
the importance of preventing crisis situations
desire to develop the success of a specific activity
detection of financial irregularities

11. Public financial irregularities do not include...
misuse of monetary resources
unprofitable activities of organizations
secret borrowing of funds from some entities from others
corruption

12. The functions of financial control do not include...
providing timely and reliable information on cash flows
prevention of crisis situations in the financial system
stimulating the intensification of financial processes
ensuring timely receipt and expenditure of funds

13. Main body of state financial control in the Russian Federation
Accounts Chamber
Ministry of Finance
The State Duma
Ministry of Internal Affairs

14. What is not the main task of financial control?
checking expenses of all parts of the financial system
compliance with accounting and reporting rules
preventing theft and identifying reserves for the effective use of funds
checking the accuracy and timeliness of income receipts

15. The main problems of financial control do not include...
lack of a unified legal framework for financial control
low responsibility of financial workers for poor quality work and violations of the law
a huge variety of different control bodies
high turnover of employees of control bodies

The most important activity of public authorities is control over various spheres of public life. Financial control covers by its influence social relations arising in the sphere of financial activities of the state, i.e. in the process of collecting, distributing and using certain funds of funds. The question of the concept of financial control, its essence and forms remains controversial in the economic and legal literature. The most successful definition of financial control, in our opinion, was proposed by E.A. Voznesensky

Drawing attention to the interdependence of financial control and financial activity, he correctly points to the expansion of the external boundaries of the control activity of financial control bodies. The conclusion about the extension of financial control not only to financial ones, but also to a certain set of economic relations, seems correct and corresponds to reality. To confirm this conclusion, it is enough to refer to audit reports and inspections of the economic and financial activities of any business entity. However, recognition of this provision hardly gives grounds for renaming financial control into financial and economic control.

Financial control is control over the financial and economic activities of business entities, which does not exclude, but presupposes the need for other types of control over economic activities.

Financial control covers the complex of those economic relations on which the size of funds and the efficiency of their use depend. Financial control can be defined as the activities of state, municipal, public and other business entities regulated by legal norms to verify the timeliness and accuracy of financial planning, the validity and completeness of the receipt of income in the relevant funds of funds, the correctness and efficiency of their use.

Financial control is the most important means of ensuring legality in financial and economic activities. It is designed to prevent mismanagement and wastefulness, to identify facts of abuse and theft of inventory and funds. The importance of financial control especially increases in a market economy.

The classification of financial control in the theory of financial law is carried out on various grounds. Depending on the time of its implementation, financial control is divided into preliminary, current and subsequent.

Preliminary financial control is carried out before transactions are carried out to create, distribute and use certain funds of funds. It is carried out when considering and approving budgets, other financial planning acts, when accepting applications, etc.

Current financial control is carried out in the process of carrying out any financial transactions.

Subsequent financial control is carried out after the completion of an economic or financial transaction involving the use of financial resources from the relevant funds of funds.

1. budget control - carried out by such bodies as the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, the Government of the Russian Federation, the Federal Treasury of the Ministry of Finance of the Russian Federation, law enforcement agencies;
2. tax control - carried out by tax authorities, tax police, customs and other law enforcement agencies;
3. banking control - carried out by the Central Bank of the Russian Federation, audit firms, law enforcement agencies;
4. currency control - carried out by the Government of the Russian Federation, the Central Bank of the Russian Federation, the Federal Service of Russia for Currency and Export Control, the Ministry of the Russian Federation for Taxes and Duties, other bodies and agents of currency control;
5. supervision of insurance activities - carried out by the Department of Insurance Supervision of the Ministry of Finance of the Russian Federation, law enforcement agencies;
6. customs control - carried out by the state customs committee.

Depending on the entities exercising financial control, it can be divided into various types. N.I. Khimicheva names the following types of financial control:

a) representative bodies of state power and local self-government;
b) the President;
c) executive authorities of general competence;
d) financial and credit authorities;
e) departmental and intra-farm;
f) public;
e) audit.

It seems necessary, in the context of the development of local self-government, to distinguish control exercised by representative and executive bodies of local self-government as an independent type of financial control.

Departmental control exercised by a ministry or department over the activities of institutions and organizations within their system has much in common with the control carried out in the system of public or religious organizations. Close to them is control exercised by an economic entity that is not part of any system. It is advisable to designate this control as internal control. Summarizing the above, we can propose the following scheme of types of financial control depending on the entities exercising it:

Let us describe in more detail the types of financial control mentioned above. State control is exercised by federal legislative bodies, federal executive bodies, including specially created executive bodies.

Of great importance for the development of state financial control is the Decree of the President of the Russian Federation “On measures to ensure state financial control in the Russian Federation” dated July 25, 1996. This Decree establishes that in the Russian Federation state financial control includes control over the execution of the federal budget and the budget of federal extra-budgetary funds, the organization of monetary circulation, the use of credit resources, the state of state internal and external debt, state reserves, the provision of financial and tax benefits and advantages. At the same time, in accordance with the delimitation of functions and powers established by the legislation of the Russian Federation, specific subjects of state financial control are also indicated: the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation (Main Directorate of the Federal Treasury, Department of Insurance Supervision, Department of State Financial Control and Audit ), the Ministry of the Russian Federation for Taxes and Duties, the State Customs Committee of the Russian Federation, control and audit bodies of federal executive authorities, other bodies exercising control over the receipt and expenditure of funds from the federal budget and federal extra-budgetary funds. It was recognized as necessary to carry out comprehensive audits and thematic checks of the receipt and expenditure of budget funds at least once a year by the relevant control and financial bodies not only in federal executive bodies, but also in enterprises and organizations using federal budget funds.

State control is also exercised by the bodies of representative (legislative) and executive power of the constituent entities of the Russian Federation.

The Accounts Chamber was created in accordance with the Federal Law of January 11, 1995 “On the Accounts Chamber of the Russian Federation”. It is formed by the Federal Assembly of the Russian Federation and is accountable to it. The main tasks of the Accounts Chamber are:

• determining the feasibility of spending public funds and using federal property;
• assessment of the validity of income and expenditure items of federal budget projects and budgets of federal extra-budgetary funds;
• conducting an examination of draft federal laws and other regulations that provide for expenses covered from the budget;
• exercising control over the legality and timeliness of the movement of budget funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation, etc.

The Accounts Chamber, carrying out control activities, has the right to conduct audits and thematic inspections without interfering in the operational activities of the organizations being inspected. The Accounts Chamber informs the Federation Council and the State Duma about the results of audits and thematic checks. In cases of detection of violations in economic, financial or other activities that cause damage to the state and require suppression, the Accounts Chamber has the right to give the administration of the organization being inspected mandatory instructions. In cases of repeated non-fulfillment or improper execution of instructions, the Accounts Chamber has the right, in agreement with the State Duma, to decide to suspend all types of financial, payment and settlement transactions on the bank accounts of audited organizations. The Accounts Chamber must regularly provide information about its activities to the media.

The Ministry of Finance of the Russian Federation, in accordance with its Regulations, exercises control over the execution of the federal budget and the targeted use of funds allocated from the federal budget to enterprises, institutions, organizations, as well as funds from state (federal) extra-budgetary funds. The Department of State Financial Control and Audit has been created within the Ministry of Finance of the Russian Federation, which carries out audits and audits of the financial and economic activities of relevant business entities in accordance with the legislation.

In connection with the transfer of the functions of the Federal Service of Russia for Supervision of Insurance Activities to the Ministry of Finance of the Russian Federation, the scope of activity of the Ministry of Finance of the Russian Federation as a subject of state financial control has expanded significantly and acquired new features.

The Ministry of Finance of the Russian Federation, exercising state financial control, has the right:

• receive from enterprises, institutions and organizations, regardless of their organizational and legal forms and subordination, the materials necessary to monitor the rational and targeted expenditure of allocations allocated from the federal budget;
• limit and, if necessary, suspend funding from the federal budget of enterprises, institutions and organizations if there are facts of illegal spending of funds by them, as well as in the event of failure to submit reports in the established form on the expenditure of previously allocated funds and other established reporting, with notification of this to the heads of the relevant federal bodies executive power and executive authorities of the constituent entities of the Russian Federation; to recover, in accordance with the established procedure, from enterprises, institutions and organizations funds allocated from the federal budget or state (federal) extra-budgetary funds that are not used for their intended purpose, with the imposition of a fine on them in the amount of the current discount rate of the Central Bank of the Russian Federation;
• carry out documentary audits and checks of the receipt, safety and correctness of spending by federal executive authorities and executive authorities of constituent entities of the Russian Federation of federal budget funds, as well as funds in foreign currency allocated on the basis of decisions of the Government of the Russian Federation;
• conduct documentary audits and audits of the financial activities of budgetary institutions and organizations, as well as monitor the expenditure of budget funds allocated to enterprises, institutions and organizations, and give binding instructions to eliminate identified violations.

The financial authorities of the constituent entities of the Russian Federation, when exercising state financial control over the use of appropriations from the corresponding budget, are vested with rights similar to those of the Ministry of Finance of the Russian Federation.

The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such business entities as business partnerships and societies, the privatization of state and municipal property, the transformation of taxes into the main source of government revenue, etc. have necessitated the emergence of new bodies that carry out financial control and new forms of its implementation.

In accordance with the Law of the RSFSR of March 21, 1991 “On the State Tax Service of the RSFSR”, a unified system of control over compliance with tax legislation, the correctness of calculation, completeness and timely payment of taxes and other obligatory payments established by law into the relevant budget was created under the Ministry of Finance of the RSFSR . Decree of the President of the Russian Federation of December 1, 1991 No. 3402 approved the Regulations on the State Tax Service of the Russian Federation, which stipulates that the bodies of the State Tax Service of the Russian Federation constitute a single centralized system for monitoring compliance with tax legislation. In accordance with the Presidential Decree of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation on Taxes and Duties, which is part of the system of federal executive authorities and subordinate to the President of the Russian Federation and the Government of the country. The main task of this Ministry is to monitor compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of payment of state taxes and other payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence to the relevant budgets.

The Ministry of the Russian Federation for Taxes and Duties, carrying out its main task, performs the following functions:

• directly conducts and organizes the work of tax authorities to monitor compliance with legislation on taxes and other payments to the budget;
• carries out checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in ministries and departments, at enterprises, institutions and organizations based on any form of ownership, and among citizens budget;
• organizes the work of tax authorities in recording, assessing and selling confiscated, ownerless property that has passed by right of inheritance to the state, and treasures;
• carries out the return of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions;
• transfers to law enforcement agencies materials on facts of violations for which criminal liability is provided;
• submits relevant claims to the court and arbitration court, in particular claims to declare transactions invalid and to recover to the state the income received from such transactions (we are talking about transactions made for purposes contrary to the foundations of law and order and morality, Article 169 of the Civil Code of the Russian Federation);
• suspends operations of enterprises, institutions, organizations and citizens on settlement and other accounts in credit institutions in cases of failure to submit (or refusal to submit) accounting reports, balance sheets, calculations, declarations and other documents related to the calculation and payment of taxes and other obligatory payments to the budget.

Territorial divisions of the Ministry in the constituent entities of the Russian Federation and cities with district divisions carry out the functions provided for by law for the Ministry itself and the State Tax Inspectorate for districts, cities without district divisions and districts in cities.

Bodies of the Ministry of Internal Affairs of the Russian Federation are obliged to provide practical assistance to employees of state tax inspectorates in the performance of their official duties, ensuring that measures provided for by law are taken to bring to justice persons who forcibly prevent employees of tax inspectorates from performing their official functions.

The Tax Inspectorate has the right to apply financial sanctions determined by the Tax Code of the Russian Federation to enterprises, institutions, organizations and citizens.

Inspections of enterprises, institutions and organizations by officials of tax authorities are formalized by acts that reflect identified violations of the legislation on taxes and other payments to the budget, facts of non-compliance with the requirements of officials of state tax inspectorates, and also give instructions on eliminating the identified violations and making payments due to budget. The act is signed by officials of tax authorities, other participants in inspections and managers and chief (senior) accountants of the inspected enterprises, institutions, and organizations. In case of disagreement with the facts specified in the act, managers and chief (senior) accountants are required to sign the act and make a record of objections, simultaneously attaching written explanations and documents confirming these objections.

The new executive authorities exercising state financial control are also the federal tax police authorities. In March 1992, the Main Directorate of Tax Investigations was created under the State Tax Service of the Russian Federation. The Law of the Russian Federation of June 24, 1993 “On Federal Tax Police Bodies” (as amended and supplemented by the Federal Law of December 17, 1995) organized the federal tax police bodies (successors of the GUNR) *, which are law enforcement agencies and an integral part of the forces ensuring the economic security of the Russian Federation.

Federal tax police authorities are a centralized system of tax police authorities with subordinate authorities reporting to higher authorities and the Director of the Federal Tax Police Service of the Russian Federation.

The Russian federal tax police system includes:

• Federal Tax Police Service of the Russian Federation;
• bodies of the Federal Tax Police Service for republics, territories, regions, cities of federal significance, autonomous regions, autonomous districts (administrations, departments) - territorial bodies;
• tax police bodies of districts in the cities of Moscow and St. Petersburg, as well as inter-district departments of departments, departments of the Federal Tax Police Service - local tax police bodies.

In the federal tax police bodies, in accordance with the procedure established by the legislation of the Russian Federation, organizations necessary to ensure their activities can be created.

The Federal Tax Police Service of the Russian Federation is headed by the Director of the Federal Tax Police Service of the Russian Federation. He exercises general management of the activities of the federal tax police bodies and coordinates their activities with other law enforcement, tax and other government bodies.

In accordance with the Law of the Russian Federation of June 24, 1993 “On the Federal Tax Police Bodies”, as well as the Regulations on the Federal Tax Police Service of the Russian Federation, approved by the Decree of the President of the Russian Federation of September 25, 1999, the main tasks of the Federal Tax Police Service of the Russian Federation are :

• identification, prevention and suppression of tax crimes and offenses;
• ensuring the security of the activities of state tax authorities, protecting their officials from illegal attacks in the performance of official duties;
• state protection of officials of tax authorities, federal tax police authorities and their relatives;
• prevention, detection, suppression of corruption in tax authorities and federal tax police bodies.

In order to fulfill the tasks assigned to the Federal Tax Police Service of the Russian Federation, it is assigned responsibilities and granted the corresponding rights:

• Carrying out, in accordance with the legislation, operational search activities, inquiries and preliminary investigations in order to identify and suppress tax crimes, searching for persons who have committed these crimes or are suspected of committing them, as well as taking measures to compensate for the damage caused to the state;
• use, in the performance of official duties, of the rights granted by law to officials of tax authorities and currency control agents;
• in accordance with the competence of the federal tax police authorities, the right to issue, as a preventive measure, written warnings to managers, chief accountants and other officials of banks and other organizations, regardless of organizational and legal forms and forms of ownership, as well as citizens (individuals) with demands to eliminate violations of the law , timely and full payment of taxes and other obligatory payments, submission of reporting and other documentation within the established deadlines, maintaining accounting records in accordance with the law, and, if necessary, restoring accounting records at the expense of the taxpayer’s own funds, monitoring compliance with these requirements;
• imposition of administrative seizure on the property of legal entities and individuals with the subsequent sale of this property in the prescribed manner in cases of failure by these persons to fulfill their obligations to pay taxes, fees and other obligatory payments to ensure timely receipt of amounts of hidden taxes, fees and other obligatory payments to the relevant budgets;
• carrying out inquiries and preliminary investigations in cases of crimes assigned by law to the jurisdiction of the federal tax police, conducting forensic economic examinations and forensic examinations related to the study of documents, etc.;
• implementation, if there are sufficient grounds, of introducing its operational employees into the structures of enterprises, institutions and organizations, regardless of the form of ownership, when obtaining by other means the necessary information about the forms and methods of concealing income (profit) from taxation is impossible;
• the right to pay the person who provided information about a tax crime or violation a reward in the amount of up to 10% of the hidden amounts of taxes, fees and other obligatory payments received by the relevant budget and other authorities.

To carry out state financial control over certain specific areas of activity, additional control bodies have been created.

Thus, state financial control in the field of lending, settlements, organization and regulation of money circulation, and foreign exchange transactions is exercised by the Central Bank of the Russian Federation (Bank of Russia).

By Decree of the President of the Russian Federation of August 14, 1996 No. 11772, the functions of the previously existing Federal Service of Russia for Supervision of Insurance Activities were transferred to the Ministry of Finance of Russia.

Local financial control is exercised by local governments, which, in accordance with Art. 12 of the Constitution of the Russian Federation are not included in the system of government bodies. The Federal Law of August 28, 1995 “On the General Principles of the Organization of Local Self-Government in the Russian Federation” was of great importance for the development of local self-government.

Elected and other local government bodies exercise local financial control when approving the local budget, its execution and when approving the report on its execution; establishing local taxes and fees based on the principles defined by Russian legislation. The heads of local administration, who are the highest officials of local self-government, exercise local financial control in: the execution of the local budget, the management of municipal property, the implementation of state programs for the privatization of municipal enterprises, social, cultural and household facilities, trade and other objects (property) that are municipal property, and when resolving other issues of local importance.

In accordance with the Federal Law of September 25, 1997 No. 126-FZ “On financial issues of local self-government in the Russian Federation,” when representative bodies of local self-government exercise control over the execution of local budgets, they were given the right to attract auditors for this purpose. A significant innovation of the above-mentioned Federal Law was the norms according to which the representative body of local self-government has the right, at the expense of local budget funds, to create a municipal tax service to collect local taxes to the municipal treasury for the purpose of managing local treasury funds and servicing the execution of the local budget.

The municipal tax service coordinates its control activities over compliance with the tax legislation of the Russian Federation with the territorial bodies of the Ministry of the Russian Federation for Taxes and Duties and is obliged to provide them with all the necessary information. Currently, issues of municipal financial control are regulated by the Budget Code of the Russian Federation.

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, as a rule, report directly to the head of the ministry, committee, other executive authority or the relevant body of a public or religious organization. In the Ministry of Internal Affairs of the Russian Federation, for example, financial control is carried out by the heads of the Ministry of Internal Affairs of Russia, the Main Internal Affairs Directorate and other departments directly and through the corresponding financial service. A control and audit service has been created in the system of the Russian Ministry of Internal Affairs. General management of control and audit work in the system of the Ministry of Internal Affairs of Russia is carried out by the Control and Audit Directorate of the Ministry of Internal Affairs of Russia (KRU MVD of Russia).

The control and audit apparatus was created as an independent unit of the Ministry of Internal Affairs of the republics within the Russian Federation, the Main Internal Affairs Directorate, the Internal Affairs Directorate of the territories, regions, Moscow, St. Petersburg and the Leningrad Region and is subordinate to the corresponding head of the Ministry of Internal Affairs, the Main Internal Affairs Directorate, and the Internal Affairs Directorate.

The control and audit service of the system of internal affairs bodies carries out audits of the financial and economic activities of the departments of the Ministry supported by the federal budget at least once every two years. Unscheduled audits are carried out at the direction of managers superior to the unit being audited, by decision of judicial investigative bodies, upon liquidation of a unit, change of its head or head of the financial service. The audit period cannot exceed 40 days. Extension of this period is permitted with the permission of the manager who appointed the audit.

The main objectives of internal financial control are: identifying cases of theft and shortage of funds and material assets, mismanagement, and other violations of financial discipline; development of proposals to eliminate the conditions and causes that give rise to them; taking measures to compensate the perpetrators for the damage caused, etc.

Independent financial control is carried out by auditors (audit firms). In accordance with the Temporary Rules of Auditing in the Russian Federation, approved by Decree of the President of the Russian Federation of December 22, 1993 No. 2263, auditing activities (audits) are the entrepreneurial activities of auditors (audit firms) to carry out independent non-departmental audits of accounting (financial) statements, payment - settlement documentation, tax returns and other financial obligations and requirements of business entities, as well as the provision of other audit services to them

By Order of the President of the Russian Federation dated February 4, 1994 No. 54, a commission on auditing activities under the President of the Russian Federation was created, the main task of which is to organize the development of a system of measures for state support for the formation and development of the audit services market in the Russian Federation, as well as to protect the interests of the state, business entities, auditors and audit firms. The said commission, in accordance with its Regulations, issues general licenses for licensing audit activities; organizes the maintenance of state registers of auditors, audit firms and their associations; organizes publication in the media of information on the issuance (cancellation) of licenses to carry out auditing activities, as well as on registered associations of auditors and audit firms, etc.

The Commission on Auditing under the President of the Russian Federation has the right to send mandatory orders to auditors, audit firms and their associations to eliminate violations of the legislation of the Russian Federation in the field of auditing.

Auditing activities are carried out along with financial control, carried out in accordance with the legislation of the Russian Federation by specially authorized state bodies. Auditors who have passed certification and wish to work independently, as well as audit firms, begin their activities after state registration as a business entity, obtaining a license and inclusion in the state register of auditors and audit firms.

Licenses for special audits are issued by: the Central Bank of the Russian Federation - for conducting a banking audit, the Department of Insurance Supervision of the Ministry of Finance of the Russian Federation - for conducting audits of insurance organizations and mutual insurance companies. Licenses to conduct general audits, as well as audits of stock exchanges and investment funds, are issued, as a rule, by the Ministry of Finance of the Russian Federation.

The main purpose of auditing activities is to establish the reliability of the accounting (financial) statements of business entities and the compliance of the financial and business transactions performed by them with the regulations of the Russian Federation. Audits can be mandatory or proactive.

A mandatory audit is carried out in cases directly established by legislative acts of the Russian Federation, while an initiative audit is carried out by decision of an economic entity.

A mandatory audit may also be carried out on behalf of the bodies of inquiry, an investigator with the sanction of a prosecutor, a court, an arbitration court if there is a criminal case initiated (reopened), accepted for proceedings in a civil case or a case under the jurisdiction of an arbitration court.

The temporary rules of auditing in the Russian Federation regulate in detail issues related to payment for the work of the auditor, the liability of an economic entity for evading a mandatory audit or obstructing its implementation; the procedure for conducting an audit, in particular, provides for circumstances under which an audit cannot be carried out; with the structure and content of the auditor’s (audit firm’s) report; the procedure for certification for the right to carry out auditing activities, etc.

At the end of the audit, a conclusion is drawn up, consisting of introductory, descriptive and final parts. In cases provided for by law, the third and final part of this conclusion is subject to publication.

Let's consider the conditions for admission to certification for the right to carry out auditing activities. Persons who have an economic or legal (higher or secondary specialized) education, as well as work experience of at least three years out of the last five years as a specialist in an audit organization, accountant, economist, auditor, head of an enterprise, researcher or teacher in economics are allowed for certification. profile. Persons convicted by a court verdict with the application of punishment in the form of deprivation of the right to hold certain positions or engage in certain activities in the field of financial and economic relations, while serving the sentence and in the subsequent period until the criminal record is expunged (removed) in the manner prescribed by law, are not allowed to undergo certification. Persons who successfully pass the certification receive a uniform auditor qualification certificate. If, within two years from the date of receipt of the qualification certificate, the person who has passed the certification does not begin work as an auditor, the certificate becomes invalid. High requirements for the qualifications of persons wishing to obtain the right to conduct audits are aimed at increasing the level of independent financial control. The quality of the audit report can be checked by the body that issued the license to carry out auditing activities, at the request of an economic entity, on its own initiative or at the proposal of the prosecutor. If an unskilled audit is discovered that leads to losses for the state or for an economic entity, the auditor (audit firm) may be charged based on a court or arbitration court decision on the claim of the body that issued the license:

• losses incurred in full;
• costs of re-inspection;
• a fine credited to the federal budget in a certain amount.

The effectiveness of financial control carried out by various entities (state authorities, local governments, auditors, audit firms) largely depends on their interaction, including with law enforcement agencies.

Financial control methods

Auditors are vested with a wide range of rights, namely:

• check primary documents, entries in accounting registers, statistical and accounting reports, plans, estimates, actual availability of money, securities, inventory and fixed assets;
• conduct partial or complete inventories;
• seal warehouses, cash registers, storerooms;
• check with their financial institutions and credit organizations the accuracy of documents related to the operations of the audited enterprise;
• involve specialists and experts to conduct an audit;
• receive written explanations from officials and financially responsible persons on issues arising during the audit, etc.

Along with this, the auditor may confiscate some documents if their safety cannot be guaranteed or if forgery or forgery of materials has been committed. Seizures are made only on the basis of a decision by the bodies of inquiry, preliminary investigation, prosecutor's office or court. The seizure must be documented in a protocol, a copy of which is handed over against signature to an official of the inspected enterprise or organization.

Conducting audits in the system of line ministries and departments has its own specifics, however, it is possible to highlight the general requirements for conducting an audit, regardless of the subject being audited.

Audits of the financial and economic activities of departments of a ministry or department that are on the republican budget of the Russian Federation are carried out at least once every two years, and in departments that are on economic accounts - at least once a year. Audits are usually carried out comprehensively, i.e. cover not only financial and economic activities, but also production activities. Unscheduled audits are carried out at the direction of managers superior to the unit being audited, by decision of judicial investigative bodies, upon the liquidation of a unit or a change in its head, the head of the financial service.

The audit period cannot, as a rule, exceed 30 days. When conducting an audit, the auditor checks, analyzes and uses various documents, for example, inventory materials, primary documents (cash orders, bank statements, invoices, etc.), business contracts, materials from surveys and audits conducted by the bank.

Audits and inspections of financial and economic activities are carried out by:

• checking reporting and accounting documents in order to establish their legality and authenticity, correctness of execution, as well as the expediency of production operations;
• checking the compliance of accounting records with the content of transactions, actual performance of work or provision of services;
• sudden verification of the actual availability of funds, material assets, strict reporting forms and their compliance with accounting data;
• mutual control of transactions and documents;
• conducting counter checks;
• analysis of the results of financial and economic activities of divisions.

When conducting an audit or verification, continuous and selective methods of checking documents are used. With the continuous method, all documents related to this type of operation are checked without exception. Cash and bank documents are checked only using the continuous method.

With the selective method, part of the documents is checked. The scope of a random audit is determined by the auditor depending on the need, as well as the nature of the transactions being audited. In this case, the auditor is obliged to indicate the specific volume of documentation and the period of selective inspection. In cases where a random audit has established facts of serious violations or abuses, the documents should be checked using a continuous method, and, if necessary, for the period covered by previous audits.

When checking, the auditor must pay special attention to documents paid in cash instead of non-cash payments, as well as offset against mutual settlements for values ​​sold and services rendered, to documents and orders for which payments were made to persons not on the staff of the unit, to acts of write-off of inventory items, etc.

Audits and inspections can be divided into the following types:

• audit, check of cash register and cash transactions;
• audit of banking operations;
• audit of operations for calculating monetary allowances and wages;
• audit of settlement transactions;
• audit of the safety and use of material assets;
• audit of fixed assets;
• audit of accounting of strict reporting forms;
• checking the organization of accounting;
• verification of pension work;
• checking work with letters, statements and complaints on issues of mismanagement, etc.

Upon completion of the audit, the members of the commission draw up an audit report - a document of important legal significance. It is signed by the persons who carried out the audit, inspection, by the head and chief accountant of the association, enterprise, organization, institution at which the inspection was carried out. If there are objections or comments to the act, the manager and chief accountant attach their comments and objections to it. The audit report indicates the goals of the audit, the main results of the audit, identified facts of violations of financial discipline, the reasons that led to these violations, as well as the persons responsible for these violations, and proposes measures to eliminate the identified violations and measures of responsibility for the guilty officials.

Based on the audit report, measures are taken to eliminate identified violations of financial discipline, to compensate for the material damage caused, the perpetrators are brought to justice, and proposals are developed to prevent violations. The head of the organization who appointed the audit is obliged to ensure control over the implementation of decisions made based on the results of the audit.

Officials through whose fault violations were committed and referred to in the audit report may be subject to criminal, financial or disciplinary liability.

If necessary, during the audit an interim act is drawn up, and the audit materials are sent to the investigative authorities to initiate a criminal case. The head of the audited organization must take measures to eliminate the identified violations before the end of the audit, which is recorded accordingly in the audit report.

Acts of audits carried out in accordance with departmental control are submitted to the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Federation and local financial authorities upon their request.

The effectiveness of financial control is largely determined not only by the correct and accurate choice of a specific control method, but also by the effectiveness of the interaction of various control bodies, which is an important and indispensable condition for the successful fight against offenses in the field of finance.

A special role is given to the interaction of law enforcement agencies with the Ministry of Finance of the Russian Federation as the main body in the system of financial executive bodies of the state, as well as with the State Customs Committee of the Russian Federation in the field of foreign economic activity.

The role of financial control in the process of forming market relations increases many times over, since it contributes to the successful implementation of the state’s financial policy, ensuring the process of formation and effective use of financial resources in all areas and links of the financial system. The interaction of law enforcement agencies with various control bodies in the process of exercising financial control makes it possible not only to identify and suppress, but also to prevent the commission of offenses in the financial sector.

The effectiveness of financial control is ensured by the appropriate organization, types, forms and methods of its implementation. Financial control can be roughly classified according to various criteria.

Depending on the subjects exercising financial control, there are: state, departmental, intra-company, control by commercial banks, public, independent, legal, civil control.

State financial control is carried out by government bodies. Its main goal is to ensure the interests of the state and the entire society in the receipt of income and in the expenditure of public funds. State financial control is exercised through the legislative branch (parliamentary control), through the President of the Russian Federation (presidential control), through the executive branch (government control).

Departmental control is carried out by the control and audit departments of ministries and departments, which carry out inspections of the financial and economic activities of subordinate organizations and institutions.

In-house(intra-economic, corporate) control is carried out by economic, including financial services of organizations, enterprises, and institutions. The object of control is financial and economic activities. The purpose of control is to ensure the interests of business entities, identify internal reserves for increasing income and reducing irrational expenses, increasing the efficiency of use of financial, material and labor resources.

Control with commercial banks over the activities of client organizations. It is carried out by commercial banks serving organizations, enterprises, and institutions. The purpose of control is to ensure that bank clients comply with the rules for cash and non-cash payments, as well as to determine the creditworthiness of clients.

Public control is carried out by non-governmental organizations (trade unions, media, etc.). The object of control depends on the tasks of public organizations (for example, trade unions are called upon to monitor the timeliness of payment of wages, as well as various social benefits: for temporary disability, at the birth of a child, for child care, etc.).

Independent control is carried out by audit firms or auditors registered as individual entrepreneurs. The purpose of audit control is to establish the reliability of accounting and financial reporting.

Legal control is carried out by law enforcement agencies in the form of audits and forensic accounting examinations.

Civil control is exercised by individuals when they receive wages, benefits, dividends, as well as when taxing their income and property.

Depending on the time and frequency of implementation, preliminary, current and subsequent control is distinguished.

Preliminary financial control is carried out before financial transactions are carried out, at the stage of drawing up, reviewing and approving budgets of various levels, target programs, balances of financial resources, financial sections of business plans of economic entities, financial plans and estimates of non-profit organizations and budgetary institutions. It is preventive in nature, helps prevent irrational spending of financial resources, and identifies reserves for increasing income and profit.

Current (operational) financial control is carried out in the process of production and economic activities, execution of budgets, estimates of income and expenses, and execution of monetary transactions. Its task is to prevent and identify violations of financial discipline, accounting and reporting requirements.

In the process of current financial control, special attention is paid to the targeted and efficient use of funds and the safety of property. At the level of business entities, current financial control ensures the identification of reserves for increasing revenue, reducing costs, and making a profit.

Current financial control is carried out on a daily basis by financial and accounting services in order to detect and eliminate errors. Responsiveness and flexibility are of paramount importance here.

Subsequent financial control is carried out through analysis and audit of financial and accounting statements at the end of the reporting period. Its main goal is to evaluate the results of financial and economic activities, the effectiveness of the implementation of financial strategy and policy.

Subsequent financial control makes it possible to assess the effectiveness of organizing the financial work of business entities, ministries and departments, as well as the control bodies themselves, and to identify shortcomings of preliminary and current financial control.

According to the areas of financial activity, they are distinguished: budgetary, tax, customs, currency, credit, insurance control.

Budget control is one of the most important types of financial control. Its task at the stages of drawing up, reviewing and approving budgets is to check the completeness of the use of available reserves in the revenue side of the budget. Based on budget expenses, the feasibility of financing each type of expense is checked. In the process of budget execution, the timeliness of the allocation of budget funds, their targeted and effective use are monitored.

Tax control is part of financial control. Its main goal is the mobilization of tax revenues from budgets of all levels of the budget system of the Russian Federation, established by tax legislation.

The main task customs control is to ensure timely and complete payment of customs duties and taxes to the budget.

The purpose of currency control is to ensure the full and timely receipt of export foreign currency earnings to Russia and the validity of payments in foreign currency for imported goods.

Credit control is carried out during the issuance, verification of security and collection of loans.

Insurance control and supervision is carried out over the correct conduct of insurance operations. Its task is to ensure the stable development of a competitive insurance market.

According to the methods of financial control, they are distinguished: inspections, surveys, supervision, analysis of financial activities, observations, audits.

In the process checks Based on primary documents, accounting registers, financial statements and statistical observations, individual issues of financial and economic activity are considered and measures are outlined to eliminate identified shortcomings. Checks are divided into documentary (on-site) and desk checks. Documentary verification is carried out directly in organizations and institutions in the presence of officials. A desk audit is carried out at the location of the control body on the basis of the documents provided to it and the materials available to the subject of control about the legal entities and individuals being inspected.

The examination consists of personal acquaintance of the specialists of the regulatory body directly on site with individual aspects of the activities of enterprises, organizations, and institutions. At the same time, control measurements of the work performed, consumption of materials, fuel, energy can be carried out, hidden objects of financing and taxation can be established through surveys, questionnaires, and on-site inspections.

Supervision carried out by regulatory authorities over the activities of entities that have received a license for a certain type of activity. The purpose of supervision is to monitor compliance with established rules and regulations, violation of which entails revocation of a license (for example, the right to conduct insurance or banking activities, trade in excisable goods).

Economic analysis has the goal of a detailed study of financial and accounting statements to assess the results of economic activity, the financial condition of organizations, enterprises and institutions.

Observation(monitoring) is a system of constantly performed control actions in order to determine current changes in the activities of business entities. For example, credit institutions constantly monitor the use of issued loans and the financial condition of the borrower. Ineffective use of loans received and a decrease in solvency can lead to tightening lending conditions and a requirement for early repayment of the loan.

Revision - This is the main, most profound, comprehensive method of financial control. Audits are aimed at establishing the validity, appropriateness and efficiency of the use of financial resources, compliance with financial discipline, and ensuring the reliability of financial accounting and reporting. The purpose of the audit is to identify and prevent violations in the financial and economic activities of the audited entity.

Based on the completeness of coverage of economic activities, audits are distinguished between complete and partial, comprehensive and thematic, continuous, selective and combined. Audits can be planned and unscheduled (sudden), documentary and factual (with an inventory of values).

Forms and types of state and municipal financial control. Bodies exercising financial control

A form of financial control is a way of specifically expressing and organizing control actions. The form of financial control can also be understood as individual aspects of manifestation of the essence of control depending on the time of control activities.

In the financial and legal theory and practice of financial control, the following forms are traditionally distinguished: preliminary, current and subsequent. However, some scientists do not identify current financial control as an independent form, arguing that such forms of financial control as preliminary and subsequent are carried out in the course of the current activities of controlled objects and express the content of the current operational work of the relevant bodies; Current control is routine preliminary or subsequent financial control.

This approach does not fully reflect the variety of forms of financial control and does not comply with current legislation. The essence of the issue of isolation of current financial control lies in the degree of generalization, including the object of control. For example, in the activities of the Accounts Chamber of the Russian Federation, methods of subsequent control (inspection, audit) can be used as part of current financial control, if the object of control is not any individual financial transactions, but the execution of the federal budget as a whole. It should be taken into account that Art. 265 of the Budget Code of the Russian Federation calls current financial control as an independent form of financial control carried out by legislative (representative) bodies of state power and representative bodies of local self-government.

Carried out by the state or municipalities, it is classified on various grounds into several groups.

By time state and municipal financial control is divided into preliminary, current And subsequent.

Preliminary financial control is carried out before financial transactions are carried out - during the discussion and approval of draft laws (decisions) on financial issues; assessment of financial sections of business plans of enterprises; forecasting tax revenues to budgets, etc. Preliminary control is important when assessing the economic, legal and political consequences of financial bills; upon the introduction of new financial and legal norms regulating the financial activities of business entities. The preliminary implementation by the state or municipality of its control functions is of great importance for the prevention of crime and helps strengthen financial discipline.

The results of preliminary financial control can be externally formalized in the form of expert opinions on draft relevant budgets and extra-budgetary funds, estimates of state and municipal enterprises, on draft regulatory legal acts of all levels affecting budget expenditures or other issues of public financial activity. Yes, Art. 195 of the Budget Code of the Russian Federation establishes preliminary financial control carried out by the Accounts Chamber of the Russian Federation regarding budget documents: the draft federal law on the federal budget for the next financial year is sent for conclusion to the Accounts Chamber of the Russian Federation.

Current financial control is carried out during the implementation of any financial transactions - paying taxes, financing government expenditures, interbudgetary lending, budget execution, etc. Current financial control is implemented both in the activities of regulatory bodies of special competence and in the course of considering individual issues of financial activity at meetings of committees, commissions, working groups, legislative (representative) bodies of state power and representative bodies of local self-government, during parliamentary hearings and in connection with deputies’ requests.

A feature of current financial control is its implementation during the implementation of business or financial transactions, i.e. in the process of the daily work of financial authorities. That's why they call it differently operational financial control. It is based on accounting and tax accounting, primary documents, inventories, and the procedure for conducting cash transactions, which allows both regulatory authorities and controlled entities to quickly respond to changes in financial activities, prevent violations of the law and prevent losses and damages.

Subsequent financial control is carried out after the completion of financial transactions by analyzing and auditing accounting and financial documentation, conducting an external audit of reports on the execution of budgets, state extra-budgetary funds, industry programs or estimates of state (municipal) unitary enterprises.

The main purpose of subsequent financial control is to evaluate the results of financial activities and the effectiveness of ongoing operations. The main criterion for subsequent financial control should be considered the maximum completeness of coverage by inspections, audits and other methods of all financial activities of the controlled entity.

During the implementation of financial control at the end of the reporting period, the state of financial discipline is determined, offenses are identified and the basis is laid for further improvement of state and municipal financial activities. Subsequent control is characterized by an in-depth analysis of the financial activities of any entity for a certain period and allows one to determine the degree of effectiveness of previously carried out preliminary and current financial control.

Financial control is a type of financial activity and at the same time a type of management activity of the state in the financial sector, therefore depending on the subjects those exercising state and municipal financial control are distinguished:

• control of legislative (representative) bodies of state power and representative bodies of local self-government;
• control of the President of the Russian Federation;
• control of executive authorities of general competence;
• control by specially formed executive authorities and local governments;
• internal (intradepartmental and on-farm) control;
• audit control; public control.

According to Art. 265 BK RF, legislative (representative) authorities and representative bodies of local self-government exercise control powers in the following forms:

• preliminary control - during the discussion and approval of draft laws (decisions) on the budget and other draft laws (decisions) on budgetary and financial issues;
• current control - during the consideration of individual issues of budget execution at meetings of committees, commissions, working groups of legislative (representative) bodies, representative bodies of local self-government, during parliamentary hearings and in connection with parliamentary requests;
• subsequent control - during the review and approval of reports on budget execution.

To exercise control powers in the financial sphere, legislative (representative) authorities and representative bodies of local self-government are endowed by law with the appropriate rights, the most important of which are: to receive from executive authorities and local government bodies the accompanying materials necessary for approving budgets; receive operational information from the relevant authorities about their implementation and evaluate the activities of these bodies; approve or reject the budget execution report; establish their own control bodies to conduct external audits of the budget.

An important tool for the control of legislative (representative) bodies over the activities of the executive branch in the budgetary sphere are specially formed bodies of parliamentary control (audit): the Accounts Chamber of the Russian Federation, control chambers, and other structures of legislative (representative) bodies. Legislative (representative) bodies form these structures and act as their direct customers to check and evaluate the activities of participants in the budget process in terms of the legality and effectiveness of the management of budget funds, as well as the reliability of the submitted budget reports.

Part 5 Art. 101 of the Constitution of the Russian Federation establishes that in order to exercise control over the execution of the federal budget, the Federation Council and the State Duma form the Accounts Chamber of the Russian Federation. The status, composition and powers of the Accounts Chamber of the Russian Federation are enshrined in the Federal Law of January 11, 1995 No. 4-FZ “On the Accounts Chamber of the Russian Federation” (hereinafter referred to as the Law on the Accounts Chamber). It should be noted that this is the only legal act at the federal level regulating the activities of a specialized body of state financial control.

In accordance with the Law on the Accounts Chamber, the Accounts Chamber of the Russian Federation is a permanent body of state financial control, accountable to the Federal Assembly of the Russian Federation. The Accounts Chamber of the Russian Federation solves the following tasks:

• organizes and monitors the timely execution of revenue and expenditure items of the federal budget and budgets of state extra-budgetary funds in terms of volume, structure and purpose;
• determines the efficiency and expediency of spending public funds and using federal property;
• evaluates the validity of income and expenditure items of federal budget projects and budgets of state extra-budgetary funds;
• conducts a financial examination of draft federal laws, as well as regulatory legal acts of federal government bodies that provide for expenses covered by the federal budget, or affect the formation and execution of the federal budget and the budgets of federal extra-budgetary funds;
• analyzes identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and prepares proposals aimed at eliminating them, as well as improving the budget process as a whole.

In the process of implementing the assigned tasks, the Accounts Chamber of the Russian Federation carries out control and auditing, expert-analytical, information and other activities.

The Accounts Chamber of the Russian Federation annually submits to the State Duma an opinion on the draft federal budget, and also makes proposals for adjusting certain budget indicators when it is discussed in the State Duma. It regularly provides the Federation Council and the State Duma with information on the progress of execution of the federal budget and the results of ongoing control measures. Based on the received operational data, the analysis of deviations from the federal budget indicators, and prepared proposals for their elimination, a quarterly (cumulative) operational report on the execution of the federal budget for three, six, nine and twelve months is compiled. Such a report, after approval by the Board of the Accounts Chamber of the Russian Federation, is sent to the chambers of the Federal Assembly of the Russian Federation.

The Accounts Chamber of the Russian Federation is preparing an opinion on the draft federal law submitted by the Government of the Russian Federation to the State Duma on the execution of the federal budget for the past year, and can also make proposals on increasing the efficiency of spending public funds, using federal property, and improving the budget process as a whole.

When implementing control and audit activities, the Accounts Chamber of the Russian Federation in accordance with Art. 15 of the Law on the Accounts Chamber carries out comprehensive audits and thematic inspections, which are carried out at the location of the objects being inspected. The timing, volumes and methods of conducting them are established by the Accounts Chamber of the Russian Federation itself. During audits and inspections, on the basis of documentary confirmation of the legality of production and economic activities, the reliability of accounting and financial reporting, the timeliness and completeness of mutual payments of the inspected object and the federal budget are determined. Based on the results of the audit or inspection, a report is drawn up.

Based on the results of the control measures carried out, the Accounts Chamber of the Russian Federation sends it to the government authorities of the Russian Federation. submissions to the heads of inspected enterprises, institutions and organizations to take measures to eliminate identified violations, compensate for damage caused to the state and bring to justice officials guilty of violating the legislation of the Russian Federation and mismanagement.

When violations in economic, financial, commercial and other activities are detected at the inspected objects, causing direct immediate damage to the state and requiring immediate suppression in connection with this, as well as in cases of deliberate or systematic non-compliance with the procedure and deadlines for considering submissions of the Accounts Chamber of the Russian Federation, creating obstacles for carrying out control activities, the Accounts Chamber of the Russian Federation has the right to issue mandatory instructions to the administration of inspected enterprises, institutions and organizations.

In case of repeated failure or improper execution of the instructions of the Accounts Chamber of the Russian Federation, the Board of the Accounts Chamber of the Russian Federation may, in agreement with the State Duma, decide to suspend all types of financial payment and settlement transactions on the accounts of audited enterprises, institutions and organizations.

It is the inspections, combined into a single complex based on a general topic, that make it possible to comprehensively study various issues and problems of the formation and execution of the federal budget and the budgets of state extra-budgetary funds, and the financial and economic activities of the objects being inspected. The control powers of the Accounts Chamber of the Russian Federation extend to all government bodies in the Russian Federation, local government bodies, as well as legal entities, regardless of types and forms of ownership, if they receive, transfer, use funds from the federal budget or use federal property or manage it, and also have tax, customs and other benefits and benefits provided by federal legislation or federal government bodies.

Thus, all types of activities carried out by the Accounts Chamber of the Russian Federation are closely related to each other and are inherently control, since they are aimed at solving and achieving the tasks and goals of financial control assigned to the Accounts Chamber of the Russian Federation as a specialized state control body.

Currently, the traditional financial control of the Accounts Chamber of the Russian Federation over the execution of the federal budget is supplemented by an equally important type of it - an efficiency audit. According to the standards of the International Organization of Supreme Audit Institutions (INTOSAI), performance audit is used as a tool for assessing the effectiveness, efficiency and cost-effectiveness of budget programs, their impact on the socio-economic situation of the country and individual regions. An efficiency audit does not imply any assessment of the feasibility of social and economic decisions that require the expenditure of budget funds. It is aimed at providing objective information on the feasibility of the assigned tasks, developing recommendations for possible adjustments to the stated goals or methods for achieving them if insufficient financial and resource support is identified, as well as assessing the achieved performance results in terms of the effectiveness of the costs incurred.

In order to implement President of the Russian Federation control powers in the structure of the Administration of the President of the Russian Federation, an independent unit has been formed - the Control Directorate, which has broad powers to exercise control functions on behalf of and on behalf of the President of the Russian Federation, in particular on financial issues.

In accordance with its main functions, the Control Directorate of the President of the Russian Federation solves the following tasks: organizes control and inspection of the activities of federal executive authorities and executive authorities of constituent entities of the Russian Federation, organizations and their leaders; when monitoring and verifying the implementation of federal laws, interacts with government authorities; exercises control and verification of the activities of divisions of the Administration of the President of the Russian Federation; When carrying out inspections, coordinates the activities of control and supervision bodies of federal executive authorities and their divisions in the constituent entities of the Russian Federation.

The implementation of the assigned tasks is ensured by granting the Control Directorate of the President of the Russian Federation certain rights, the main of which are: to create commissions with the involvement of representatives of law enforcement and regulatory authorities, as well as specialists from executive authorities at all levels; demand, independently or through representatives of the relevant government bodies involved in the inspection, from federal executive authorities, executive authorities of constituent entities of the Russian Federation, as well as from organizations, documents, explanations and other information necessary for conducting inspections; summon officials to give explanations regarding violations and non-compliance with federal laws, decrees, orders and instructions of the President of the Russian Federation.

Based on the inspections carried out, the Control Directorate of the President of the Russian Federation prepares information for the President of the Russian Federation on preventing violations and improving the activities of executive authorities. In addition, the Department sends instructions to the heads of executive authorities to eliminate identified violations, which are subject to immediate consideration. In necessary cases, the Control Directorate of the President of the Russian Federation sends materials about identified violations to the prosecutor's office, internal affairs bodies, the Federal Security Service or other competent bodies.

In its activities, the Control Directorate of the President of the Russian Federation interacts with the Accounts Chamber of the Russian Federation, the apparatus of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, other government bodies of the Russian Federation, and cooperates with regulatory authorities of foreign countries and international organizations on issues of control activities.

Features of the activities of the Control Directorate of the President of the Russian Federation are the selectivity of the scope, time and methods of control; mandatory execution of orders of the President of the Russian Federation; lack of powers to use coercive measures.

In order to ensure the implementation by the President of the Russian Federation of his powers, including in the field of financial control, the institute of authorized representatives of the President of the Russian Federation in the federal districts was established. The main tasks of the plenipotentiary representative of the President of the Russian Federation in the federal district are: organizing work for the implementation by government bodies of the main directions of the domestic and foreign policy of the state; organizing control over the implementation of decisions of federal government bodies in the district; submitting regular reports to the President of the Russian Federation on the situation, including economic, in the district and submitting relevant proposals to the President of the Russian Federation.

The solution to these tasks is guaranteed by vesting the plenipotentiary representative of the President of the Russian Federation with a number of functions, including organizing the interaction of federal executive authorities with state authorities of the constituent entities of the Russian Federation and local governments; development, together with interregional associations of economic interaction of constituent entities of the Russian Federation, of programs for the socio-economic development of the territories of the federal district; control over the implementation of federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, control over the implementation of federal programs; organizing and conducting conciliation procedures to resolve disagreements between federal government bodies and government bodies of constituent entities of the Russian Federation. located within the district.

In pursuance of the Decree of the President of the Russian Federation “On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District” and in order to ensure interaction with the Plenipotentiary Representatives of the President of the Russian Federation in the federal districts, the Government of the Russian Federation adopted Resolution No. 592 of August 12, 2000 “On the interaction of the Government of the Russian Federation and federal bodies executive power with authorized representatives of the President of the Russian Federation in federal districts and the layout of territorial bodies of federal executive bodies.” According to this resolution, structural units are formed within the Ministry of Finance of the Russian Federation and the Ministry of Taxes and Duties responsible for coordinating the interaction of these ministries and their territorial bodies with authorized representatives of the President of the Russian Federation in federal districts.

The emergence of federal districts in Russia emphasizes the desire of the federal center to ensure the implementation of the constitutional powers of the President of the Russian Federation, increase the efficiency of the functioning of federal government bodies and improve the system of control over the implementation of decisions at the federal level. In the sphere of financial activity of the state, the presence of federal districts allows the federal center to more coordinately pursue a unified financial policy and exercise control over the budgetary activities of the constituent entities of the Russian Federation.

Joint plenipotentiary representatives of the President of the Russian Federation in the federal districts and the Control Directorate of the President of the Russian Federation, financial control on behalf of the President of the Russian Federation is also carried out by the Office of the President of the Russian Federation for Internal Policy, whose functions (among others) include preparing proposals for the President of the Russian Federation on suspending the validity of the Constitution of the Russian Federation and federal legislation , as well as conducting inspections of the implementation in the constituent entities of the Russian Federation of federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation.

Financial control executive authorities of general competence is implemented through the Government of the Russian Federation, governments, administrations, mayor's offices of constituent entities of the Russian Federation and administrations of municipalities, which exercise control powers both independently and through organizing the activities of specialized control structures.

Government of the Russian Federation is the highest executive body of state power in Russia and, in accordance with the Constitution of the Russian Federation (Article 114) and the Federal Constitutional Law of December 17, 1997 No. 2-FKZ “On the Government of the Russian Federation”, controls the development and execution of the federal budget, the implementation of a unified financial, credit and monetary policy, exercises control over currency relations.

In order to increase the efficiency of financial control, the Government of the Russian Federation has the right to form specialized commissions.

The Government of the Russian Federation exercises control over the financial sector through lawmaking, adopting normative and individual acts. For example, decrees of the Government of the Russian Federation determined the procedure and established the amounts of amounts paid to participants in tax control, approved the regulations on the Ministry of Finance of the Russian Federation, etc.

Of great importance in financial control activities are specially formed executive authorities and local government bodies. Ministry of Finance of the Russian Federation, Federal Treasury, federal services for financial markets, insurance supervision, financial and budgetary supervision, financial monitoring. Federal Tax Service, financial authorities of the constituent entities of the Russian Federation and municipalities, etc.

Ministry of Finance of the Russian Federation exercises internal control over the use of budgetary funds by the main managers and recipients of budgetary funds, and also organizes financial control, inspections and audits of legal entities receiving guarantees from the Government of the Russian Federation, budgetary loans, budgetary loans and budgetary investments. In certain cases, the Ministry of Finance of the Russian Federation has the right to exercise financial control over the execution of the budgets of the constituent entities of the Russian Federation and local budgets.

Exercises financial control over the conduct of transactions with budgetary funds of the main managers, managers and recipients of budgetary funds, credit institutions and other participants in financial legal relations. In the process of conducting financial control, the Federal Treasury interacts with other federal executive authorities and coordinates their work.

The number of executive authorities with special competence exercising financial control includes Federal Service for Financial Markets, Federal Service for Financial Monitoring.

Federal Service for Financial Monitoring was formed by Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies” on the basis of the Russian Federation Committee on Financial Monitoring.

Financial intelligence is vested with certain powers to take measures to combat the legalization (laundering) of proceeds from crime. The main task of the structure under consideration is to analyze incoming financial information, identify and study specific structures and methods of their work involved in illegal monetary transactions, financing criminal and terrorist groups. To achieve this goal, the Federal Financial Monitoring Service collects, processes and analyzes information on transactions with funds or other property subject to control in accordance with Russian legislation; creates a unified information system and maintains a federal database in the field of combating the legalization (laundering) of proceeds from crime.

If there is sufficient information indicating the connection of any transaction with the legalization (laundering) of illegally obtained funds, the Federal Financial Monitoring Service forwards the information received to the competent law enforcement agencies.

In the process of implementing control functions, this Federal Service interacts and carries out information exchange with foreign financial intelligence services, such as Fincen (USA), Trakfin (France), the international organization FATF, etc.

Main managers and managers of budgetary funds exercise financial control over the targeted use of budget funds, their timely return, as well as the provision of reporting and payment of fees for the use of budget funds. These controlling entities conduct inspections of subordinate state and municipal enterprises, as well as budgetary institutions.

Financial control over the movement of financial resources at the level of constituent entities of the Russian Federation and municipalities is carried out by territorial institutions of federal executive authorities, as well as financial control bodies formed within the structure of state authorities of constituent entities of the Russian Federation or local governments. For example, in the structure of the administration of the Rostov region, a department of financial resources and tax policy was formed, in the Ryazan region - the financial and treasury department of the Ryazan region, in the administration of the Smolensk region - the Department of Finance, Budget and State Order of the Smolensk region.

Interior financial control is carried out within the competence of a separate ministry or department (intradepartmental) or within a separate enterprise, organization, institution (intra-economic).

Departmental financial control is carried out by control and audit departments, other structures of ministries, departments and government bodies over the activities of accountable enterprises, institutions and organizations, which at least once a year conduct comprehensive audits and thematic audits of receipts and expenditures of budget funds in federal executive authorities, as well as at enterprises, institutions and organizations using federal budget funds. Funds spent in violation of financial legislation, as well as income received from their use, are subject to return to the federal budget within one month after the detection of these violations by the regulatory authority.

On-farm financial control is carried out within a separate business entity on its initiative or the body that manages it, the existing economic, financial and legal services.

Internal control is carried out in the interests of the owner, therefore its main purpose is to assist management or management body in effectively conducting financial activities.

This type of control, among others, performs informing and preparatory functions. Based on the results of the audit, the services conducting internal control compile and present to management (management body) financial analysis data, assessment of accounting and statistical reporting, financial resolutions on concluded or completed civil and labor contracts, etc. Based on the information received the owner of the inspected object takes measures to improve the efficiency of financial and economic activities, eliminate or prevent violations of financial discipline, and attract (if necessary) other controlling entities. Internal control is especially necessary before a mandatory financial audit, since it allows, on its own and at the expense of its own funds, to timely identify and eliminate financial violations, as well as prepare the necessary documentation for state (municipal) control bodies.

Audit financial control is one of the types of independent non-departmental (external) control carried out as a business activity to verify the accounting and financial (accounting) statements of organizations and individual entrepreneurs (audited entities).

An audit does not replace state financial control, therefore the legislator defined the purpose of the audit as an expression of opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

Considering the importance of audit control as an independent, highly qualified method of verifying financial and economic activities, the state carries out legal regulation of relations developing in this area. In particular, the Federal Law “On Auditing Activities” establishes the requirements for auditors, the procedure for licensing audit organizations, the rights and obligations of auditors and audited entities, lists the subjects subject to mandatory audit, introduces quality control of auditors’ work, etc. Importance in The financial and legal regulation of auditing activities is governed by Resolution of the Constitutional Court of the Russian Federation dated April 1, 2003 No. 4-P. At the federal level, the Government of the Russian Federation approves rules (standards) for auditing activities, which can be mandatory or advisory.

In a market economy, the state often has a need to obtain objective information about the financial condition of its enterprises or business entities. For example, at the initiative of the state, an audit of the use of budget funds and the implementation of state target programs is carried out. Audit is essential in the process of privatization of state property: based on the proposals of auditors, the method of privatization of each object of state property is selected and pre-sale preparation of state enterprises is carried out.

However, not all relationships that develop in the process of auditing are included in the subject of financial law. Since auditing is a business activity regulated by civil law, the determining criteria for classifying relations arising in the process of auditing as financial and legal are the nature (basis) of these relations, methods of regulation and subject composition. The basis of the audit relationship (property nature) is the same in relation to all audited persons, therefore the main signs of classifying any audit relationship as a subject of financial law will be the mandatory (imperative) purpose of the audit and the subject composition under control.

The scope of financial and legal influence includes the activities of the authorized federal body for state regulation of auditing activities and activities in the field of mandatory audit.

The rules of financial law regulate relations under mandatory audit, the purpose of which is to verify the accounting and financial (accounting) statements of an organization or individual entrepreneur. According to the current legislation, the following are subject to mandatory auditing: state extra-budgetary funds, the income sources of which are mandatory contributions from individuals and legal entities; state unitary enterprises based on the right of economic management, if the volume of their revenue from the sale of products (performance of work, provision of services) for one year exceeds 500 thousand times the minimum wage or the amount of balance sheet assets exceeds 200 thousand at the end of the reporting year. times the minimum wage. For municipal unitary enterprises, financial indicators may be lowered on the basis of the relevant law of the constituent entity of the Russian Federation.

The need for a mandatory audit is due to the specific organizational and legal form of the audited entities, the nature of their functions, or a large volume of revenue from sales of products or a significant amount of balance sheet assets at the end of the reporting year, i.e., such circumstances that require the establishment of increased guarantees of the reliability of financial (accounting) statements persons being checked. Ultimately, the mandatory audit is carried out in order to protect the rights and legitimate interests of all subjects of financial law, as well as to ensure the economic security of the state.

The relations that arise in connection with the appointment and conduct of a mandatory audit are of a property and public law nature. The organization carrying out such an audit acts on the basis of the Federal Law “On Auditing Activities” and acts as an independent control and audit authority authorized by the state to carry out a mandatory audit. A mandatory audit is appointed at the initiative of the state, expressed in legislative form, therefore for the audited entity it is an obligation, a burden of a public legal nature.

Statutory audit represents the final stage in the official accounting system and is an independent official control over the reliability of financial (accounting) statements. Legal regulation of mandatory audit combines civil and financial legal forms. The choice of an audit organization and payment for the services it provides are carried out on a commercial basis within the framework of a civil law contract, i.e. mediated by a private law form. At the same time, according to its goals, purpose and functions, a statutory audit is carried out in the interests of an indefinite circle of persons and the state as a whole, i.e. it expresses public interest.

Statutory audits are carried out only by audit organizations. The Federal Law “On Auditing Activities” establishes the requirement for an open competitive selection of an audit organization that has the right to audit organizations with a state (subject of the Russian Federation) share in the authorized (share) capital of at least 25%. The procedure for holding such competitions is approved by the Government of the Russian Federation.

The audit is carried out on the basis of a paid and fixed-term agreement concluded between the controlled and controlling entities. When conducting a statutory audit, the audit organization is obliged to insure the risk of liability for violation of the contract.

Based on the results of the audit, a conclusion is drawn up, which is an official document and expresses in the prescribed form the opinion of the audit organization (auditor) on the reliability of the financial (accounting) statements of the controlled entity and the compliance of the procedure for maintaining its accounting records with the current legislation. The auditor's report is included as a mandatory element in the official financial statements for the year; its absence is grounds for rejecting the financial statements, and the tax authorities have no right to consider them reliable.

Public financial control is determined by the right of citizens to create public associations, enshrined in Art. 30 of the Constitution of the Russian Federation. Based on Art. 3 of the Federal Law of May 19, 1995 No. 82-FZ “On Public Associations”, public associations are created to protect common interests and achieve common goals, contribute to the realization of the rights and legitimate interests of citizens. In the sphere of financial relations of the state, the objects of public financial control may be reports on the execution of budgets, published without fail; in the absence of legislative restrictions - audit reports and opinions; activities of various funds using or distributing state (municipal) funds; holding state (municipal) lotteries, etc. This type of financial control is aimed at forming public opinion regarding state financial policy, and also makes public financial activities more transparent.

Among public associations, there are those for which activity in the financial control sphere is not the main one (bar, human rights organizations, etc.) and which are formed specifically for the implementation of financial control. Thus, Decree of the President of the Russian Federation of November 18, 1995 No. 1157 “On some measures to protect the rights of investors and shareholders” determined the possibility of attracting public associations of organizations of investors and shareholders to monitor activities in the financial and stock markets of Russia.

The specific nature of legal relations that develops in the process of financial control activities of the state presupposes that the inspecting entities have relevant economic and legal knowledge and real opportunities to influence financial activities. Therefore, in order to increase the efficiency of public control, public-state associations are created. In accordance with this Decree of the President of the Russian Federation, the Federal Public-State Fund for the Protection of the Rights of Investors and Shareholders was formed. The Fund is a non-profit organization, the founders of which are federal executive authorities, public associations created to protect the rights of depositors and shareholders, including committees for the protection of defrauded depositors and shareholders. For the most effective activities, the Foundation has the right to create regional branches, as well as open branches and representative offices both in Russia and abroad.

Taking into account the features (goals, methods of implementation, measures of influence on offenders, etc.), it would be more correct to call it monitoring.

By degree of imperativenessallocaterequiredAndinitiativefinancial control.

Required financial control is possible: due to legal requirements (audit of extra-budgetary funds; control of the Central Bank of the Russian Federation over the activities of commercial banks, etc.); by decision of state authorities, local government bodies or law enforcement agencies (control of territorial currency control bodies over compliance with the currency legislation of the Russian Federation; documented inspections and audits of the financial and economic activities of organizations of all forms of ownership, carried out by territorial control and audit bodies of the Ministry of Finance of the Russian Federation according to reasoned decisions of the bodies prosecutor's office, etc.).

Initiative financial control is carried out at the discretion of the business entity on its own (the head of the enterprise, accounting, financial department, legal service, etc.) or with the involvement of external specialists (independent experts, audit).

 

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