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RISKS ESTIMATION IN THE SYSTEM OF INTERNAL FINANCIAL CONTROL

Автор: Редактор on .

UDC 005.334.351.72
 
MYKYTIUK I.,
Candidate of Sciences (Economics), Senior Lecturer at the Finance Department of Kyiv National University of Trade and Economics
 
RISKS ESTIMATION IN THE SYSTEM OF INTERNAL FINANCIAL CONTROL
 
The article considers theoretical and methodological foundations of risks management and analysis as a functional mechanism of efficiency and quality of financial control increase in the activity of controlling bodies. The circumstances and reasons of risks emergence in the process of formation and use of the budget funds are analyzed. The main tasks of controlling bodies and basic principles of risks management in the sphere of the state finance are determined.
 
 RISKS ESTIMATION IN THE SYSTEM OF INTERNAL FINANCIAL CONTROL