Forms, types and methods of financial control. Types, methods and forms of financial control Financial control and its forms

Depending on the entities exercising financial control, there are:

state financial control;
on-farm financial control;
public financial control;
independent (audit) financial control.

State financial control implemented through the state and departmental. National financial control is carried out by state authorities and administration. It is aimed at objects regardless of their departmental subordination. Departmental financial control control and audit departments of ministries, concerns, local government bodies. The object of departmental control is the production and financial activities of departmental enterprises and institutions.

On-farm financial control carried out by the financial services of enterprises, institutions and organizations. The object of control is the production and financial activities of the enterprise itself as a whole, as well as its structural units separately.

Public financial control widely used in Soviet times. At present, public control has acquired new forms (control by commercial banks over the financial condition of client enterprises).

Independent (audit) financial control carried out by specialized audit firms or services. An independent audit provides users of financial statements with additional confirmation of the reliability of data on the company's activities. The condition for conducting audits is the independence of the auditor from the management of the audited enterprise and from the results of its financial and economic activities.

Forms of financial control depend on the time (terms) of its holding: preliminary, current, subsequent.

It is carried out at the stage of drawing up, reviewing and approving draft budgets; estimates of income, financial plans of institutions, organizations; draft laws.

Current (operational) financial control is carried out at the time of financial transactions in order to prevent abuse when receiving and spending funds.

Subsequent financial control carried out by analyzing accounting and financial statements. Its purpose is to assess the results of financial and economic activities of economic entities.

The methods of carrying out financial control are distinguished: checks, surveys, analysis, audits.

Checks carried out on the basis of reporting documents, balance sheets and expense documents. In the process of inspections, certain issues of financial activity are considered and measures are outlined to eliminate negative consequences.

Surveys cover a wider range of financial and economic indicators of an entity in order to determine its financial condition and development prospects.

Analysis of financial activities involves a detailed study of periodic or annual financial statements for the purpose of an overall assessment of the results of financial activities.

Revision is an audit of the financial and economic activities of the enterprise for the reporting period.

Control methods:checks; surveys; supervision; financial analysis; observation (monitoring); revisions. Check- This is a method of financial control, which provides for the study of certain issues of the financial activities of certain entities on the basis of documents, obtaining explanations from obligated persons, as well as inspecting premises and other objects.

Forms, types and main methods of financial control

Checks are thematic and documentary.

Thematic inspections are the study of individual aspects of the financial and economic activities of the controlled object. A type of thematic audit is a tax audit, which is in-house and on-site.

Documentary checks are the study of the financial and economic activities of the controlled object only on the basis of documents: balances, accounts, reports, etc.

Surveyis performed in relation to individual parties to financial activities and is based on a wider range of indicators than checks, using techniques such as surveys and questionnaires.

Supervisionis carried out by the regulatory authorities for economic entities that carry out this or that type of financial activity with the help of a license, and assumes that they comply with the established rules and regulations.

Financial analysismeans a detailed study of periodic or annual financial statements for the purpose of an overall assessment of the results of financial activities and liquidity, the provision of equity capital and the efficiency of its use.

Observation (monitoring)- constant control, which is carried out by credit institutions over the use of the issued loan and the financial condition of the client organization; ineffective use of the received loan and a decrease in liquidity can lead to tightening of credit conditions, the requirement of early repayment of the loan.

Revision- the deepest and most comprehensive method of financial control, which involves a complete examination of the financial and economic activities of an economic entity in order to verify its legality, correctness, expediency and effectiveness.

Revisions can be:

complete and partial;

2. complex and thematic;

3. scheduled and unscheduled.

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Financial control – This is the activity of state, municipal, public and other economic entities regulated by the norms of law to check the timeliness and accuracy of financial planning, the validity and completeness of the receipt of income in the relevant funds, the correctness and efficiency of their use.

Financial control is one of the most important means of ensuring the rule of law in financial activities.

19.Financial control, its essence, types, forms and methods

It is designed to ensure compliance with applicable laws in the field of taxation, foreign exchange transactions, insurance, etc. The effectiveness of financial control carried out by state authorities, local governments, auditors, audit firms and other entities largely depends on their interaction, including with law enforcement agencies.

State financial control is a way of implementing the financial policy of the state, it helps to create conditions for financial stabilization. In the Decree of the President of the Russian Federation
"On measures to ensure state financial control in the Russian Federation" dated July 23, 1996, No. 1095, it is said that state financial control in the Russian Federation includes control over the execution of the federal budget and the budgets of federal extra-budgetary funds, the organization of monetary circulation, the use of credit resources , the state of the state internal and external debt, state reserves, the provision of financial and tax incentives and advantages.

State control is exercised by federal legislative bodies, federal executive bodies, as well as specially created executive bodies.

It is legally recognized as necessary to carry out this control at least once a year by the relevant control and financial bodies of comprehensive audits and thematic reconciliations of the receipt and expenditure of budgetary funds in federal executive bodies, as well as at enterprises and organizations using federal budget funds.

State control, within the limits of their competence, is also exercised by the bodies of representative (legislative) and executive power of the constituent entities of the Russian Federation. The following bodies are the subjects of state financial control in accordance with the division of functions and powers established by the legislation of the Russian Federation:

- the Accounts Chamber of the Russian Federation;

- Central Bank of the Russian Federation;

- Ministry of Finance of the Russian Federation (Main Directorate of the Federal Treasury, Department of Insurance Supervision, Department of State Financial Control and Audit, Control and Auditing Department);

- Ministry of the Russian Federation for Taxes and Duties;

- 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.

Among the law enforcement agencies exercising financial control are the Prosecutor's Office of the Russian Federation, the Ministry of Internal Affairs of Russia (in particular, the Office for Combating Economic Crimes), the State Customs Committee of the Russian Federation.

Non-state types of financial control include internal and audit control.

Financial control, in addition, can be classified according to the time of conducting, by subjects of control, by areas of financial activity, by the form of conducting and methods of conducting.

By the time of the financial control can be divided into:

a) preliminary,which is applied during the discussion and approval of draft laws on the budget and other draft laws on budgetary and financial issues.

It precedes the implementation of business operations and is designed to prevent the waste of material, labor and financial resources and thereby prevent direct or indirect damage to the financial activities of an enterprise or institution;

b) current,which is carried out in the process of implementing financial plans, in the course of economic and financial transactions themselves, as well as when considering certain issues of budget execution at meetings of committees, commissions and working groups of legislative bodies of local self-government, parliamentary hearings and in connection with parliamentary inquiries. Its task is to timely control the correctness, legality and expediency of expenses incurred, income received, completeness of calculations with the budget. It is carried out on a day-to-day basis by the financial services, while being responsive and flexible;

in) subsequent,which is organized in the form of checks and audits of the correctness, legality and appropriateness of the financial transactions performed, in the process of considering and approving reports on the execution of budgets. Its tasks are: identification of shortcomings and omissions, compensation for damage caused, bringing to administrative responsibility the perpetrators.

As per subjects of control, financial control is classified into:

a) presidential;

b) control of representative bodies of power and local self-government;

c) control of the executive authorities;

d) control of financial and credit authorities;

e) departmental;

f) on-farm;

g) audit.

Forms of financial control are ways of concrete expression and organization of control actions. According to the form of financial control, there are: mandatory (external) and proactive (internal).

Forms and methods of financial control

Moreover, it is carried out within a specific department or ministry.

At the departmental level, control functions are performed by specially created control and audit groups. For example, the interregional department of departmental financial control and audit under the Ministry of Defense of the Russian Federation.

The main tasks of the intradepartmental financial control are detailed. In addition to complying with current legislation and assessing the correctness of accounting and drawing up reports, the tasks include:

identification of the facts of theft, shortages and misuse of funds;
taking measures to compensate for the damage caused by the responsible persons;
supervision over the timeliness of the implementation of professional standards, their implementation;
development and improvement of existing methods, standards and rules, taking into account the specifics of the specifics of the activities of the department, institution;
development of proposals aimed at reducing the number of violations, eliminating the factors that led to these violations.

Frequency of inspections

The frequency of internal inspections is approved in the Decree of the President of the Russian Federation of July 25, 1996 (as amended by Decrees of July 25, 2000 No. 1358, of July 18, 2001 No. 872). Thus, for recipients of federal budget funds, departmental state financial control is carried out once a year, and for administrators of federal budget funds - once every two years. Moreover, unscheduled inspections are not included in these conditions. Unplanned control activities can be carried out when changing management, materially responsible persons or the chief accountant.

Features of the organization of internal financial control

Financial control should be organized not only at the level of ministries, departments and government agencies, but also at the level of each state (municipal) organization.

In the institution for the organization of the FC, a special commission is created, the members of which are obliged to carry out control measures. In order to regulate the activities of the commission in a state institution, a regulation on financial control should be developed and approved.

Responsibility for the organization of the FC rests with the head of the organization.

The results of inspections should be formalized in a separate act, which reflects not only the violations and deviations from the established standards, but also recommendations for improving the quality of accounting, reducing the number of violations and correcting identified deficiencies. Moreover, all the shortcomings will have to be eliminated in due time.

Non-departmental financial control

One of the types of state financial supervision is non-departmental or external control. The peculiarity of this subtype of state supervision is the organization of control and audit activities by special financial and credit organizations that are not related to their departmental affiliation.

An example of external national control can be in-house audits of the Tax Inspectorate for the timely payment of tax obligations and reporting.

External state control has a systematic, daily and regular nature, that is, it is carried out constantly, regardless of departmental affiliation, volumes and methods of accounting, organizational and legal form, status and other factors.

Forms, methods of financial control

Financial control: concept, types, forms and methods

Financial control— this is the activity of state, municipal, public and other economic entities regulated by the norms of law to check 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.

Types of financial control

By controlling entities financial control can be state, intraeconomic, financial and credit bodies, public and independent (audit).

According to the directions (objects) of financial control, it is subdivided into: budgetary, tax, insurance, banking, investment, customs, currency, etc.

Financial control is essential tool ensuring the rule of law in financial and economic activities. It is designed to prevent mismanagement and wastefulness, to reveal the facts of abuse and theft of inventory and money, to determine the purposefulness and efficiency of the use of funds of financial resources.

The effectiveness of financial control carried out by various entities (state authorities, local governments, auditors, audit firms) largely depends on the degree of organization of the control and audit work.

Under form of financial control understand the ways of concrete expression and organization of control actions. Depending on the timeexecution of control distinguish three main forms of financial control - preliminary, current and subsequent, which are carried out in the appropriate forms.

Preliminary financial controlis carried out before financial and business operations are performed in the form of: checking financial and planning documents, checking income and expense documents when they are signed by the head and the chief accountant (registration of 1 and 2 signatures), registration and approval of staffing tables, checking and signing contracts, checking advance reports and others. In addition, preliminary control is carried out by higher economic management bodies and institutions of the financial and credit system when considering financial (credit, cash) plans, estimates and other regulatory calculations, opening budget allocation limits and transferring budget funds, payment of expense documents through territorial bodies federal treasury.

Follow-up controlis carried out after the financial and economic operations are completed in order to further check their legality and validity, expediency and economic efficiency. This form of control is carried out in the form of: audit, various checks (thematic, operational, in-depth, cluster, etc.), analysis of reports and balances , as well as using other forms directly on site - at enterprises, institutions and organizations.

is carried out directly in the process of operations for spending and receiving funds, is a type of management financial control carried out at all stages of management decisions related to the formation, distribution and use of funds of financial resources and is carried out in the form of monitoring (observation). Based on data from operational and accounting records, inventories and visual observation, current control helps prevent the commission of financial offenses, as well as regulate financial risks, and ensures the achievement of management goals. The object of current control is documentation directly related to the payment or receipt of funds, the execution of budgets and estimates. Actual costs are regularly compared with current spending norms in order to quickly identify deviations.

Under control methods understand the techniques and methods of its implementation. The main methods of financial control are grouped into 4 groups:

Document control methods, which are based on the verification of documents confirming the performance of financial and business transactions (verification of the essence of the operation, its counting verification, etc.).

Actual control methods are based on checking the actual availability of monetary, material and other funds (assets), establishing their compliance with accounting data (inventory, test purchase, test measurement or opening, etc.).

Calculation and analytical methods, which are based on causal relationships between events and phenomena, as well as planned, accounting and reporting data (logical assessment of information, analysis of financial statements, sampling and grouping of data, etc.)

Informative methods - obtaining additional information confirming the type and size of the financial violation, the reasons and the perpetrators, the circumstances and other facts of its commission (written explanations, certificates, etc.).

Legislation establishes the mandatory and regular nature of audits. They are carried out on the spot and based on the verification of primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds. Generally, audits are carried out on the basis of a pre-defined work program auditors, which are endowed with broad rights:

ü check primary documents, financial statements, plans, estimates, actual availability of money, securities, inventory and fixed assets at the audited enterprises;

ü to carry out partial or continuous inventories, to seal warehouses, cash desks, storerooms;

ü to attract specialists and experts for the audit;

ü receive written explanations from officials and financially responsible persons on issues arising during the audit, etc.

Audits are carried out according to plan which is drawn up in higher bodies: ministries, federal services and agencies. Scheduled audits of organizations performing cash transactions are carried out at least once a year, and those that do not perform cash transactions - at least twice a year.

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4.3. Forms and methods of financial control

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

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

Preliminary control carried out before the commission of any financial transactions (for example, checking the correctness and legality of documents serving as the basis for receiving or spending money). It is of a preventive nature, helps to prevent inappropriate, ineffective spending of financial resources, to identify reserves for the growth of income and profits.

Current (operational) control carried out directly in the process of operations for spending and receipt of funds. Current financial control is based on the primary documents of operational accounting and reporting, assumes a systematic factor analysis of the activities of enterprises and organizations in order to identify reserves of profitability and profit, reduce the cost of products (work, services), overdue receivables and payables, completeness and timeliness of settlements with the budget and extrabudgetary funds.

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

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

Mandatorycontrol is carried out by virtue of the requirements of the legislation in a timely manner. This includes, in particular, the mandatory audit of the annual financial statements of individual organizations and companies.

Initiativecontrol is independently determined by the relevant authorities of economic entities and acts as an integral part of its financial management.

Depending on the field of financial activity financial control is subdivided into budgetary, tax, currency, insurance, banking, and control over monetary circulation.

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

Revision Is a method of control that provides for the deepest and most complete study of the financial and economic activities of a business entity, in the process of which the legality and reliability of business and financial transactions are established, as well as accounting in several or all areas of business entities.

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

By venue control actions check (audit) is subdivided into cameral and field.

Cameralinspection (audit) is carried out by the controlling body at its location on the basis of data from various documents submitted by business entities or their representatives, as well as on the basis of documents and information available to the controlling body.

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

By the frequency of checks (audits) are divided into planned and unscheduled.

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

Unscheduled thematic operational review carried out in order to promptly identify and suppress violations of the law at the time of their commission in a limited area or in relation to retail facilities, vehicles, other places of business. The term of its holding in relation to one inspected entity or its separate subdivision should not exceed three working days. Such inspections are not included in the work plans (i.e., they are unscheduled), they are appointed by the head of the controlling body or his authorized deputy immediately before the start of the conduct. The reason for the appointment of such inspections may be the need for control (for example, over compliance with the procedure for conducting foreign exchange transactions, foreign exchange transactions with the participation of individuals, carrying out activities in the field of gambling, accepting cash when selling goods (works, services) for cash , use of cash registers, special computer systems, ticket printing machines and taximeters).

There are also countercheck, which is understood to mean the establishment of the actual reflection by the business entity in the accounting of financial and business transactions carried out with other business entities, in respect of which scheduled or unscheduled checks are carried out.

By coveragefinancial and business transactionsin the process of checking (revisions) distinguish solidchecks (audits), consisting in the study of all operations, all primary documentation in a certain area of \u200b\u200bactivity for the entire audited period, and selective (revisions), the essence of which is to check part of the primary documents for a certain period of time.

By the completeness of the coverage of the materials being checked checks (revisions) are divided into complex, in which the financial activities of a business entity are checked in various fields (they are simultaneously attended by supervising employees of several bodies), and thematic, reduced to a survey of any one area of \u200b\u200bfinancial activity.

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

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

Control check carried out to establish the facts of elimination by business entities of violations identified during the previous inspection. Its duration should not exceed five working days. At the same time, if in the course of the control check there is a need for product testing or production inspection, then by the decision of the head of the state body, the control check period can be extended, but not more than 15 working days.
additional verification is appointed to confirm the validity of the arguments set out in the objections to the act (certificate) of the inspection or in the complaint against the decision of the controlling body (official) or on the demand (order) to eliminate violations.

Types and forms of financial control

Its reasons are the need to study additional questions on cases (materials) received by the criminal prosecution authorities, courts; facts of non-compliance by the inspector (the head of the inspection) with the established procedure for the appointment and conduct of inspections. The term for additional verification cannot exceed 10 working days. This rule does not apply to additional inspections initiated by the criminal prosecution authorities in an initiated criminal case or carried out on instructions from the heads of the criminal prosecution authorities and courts in respect of cases (materials) in their proceedings.

There are also other methods of financial control.

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

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

Under forms of financial control understand the ways of concrete expression of the organization of control actions. Depending on the time of the control, there are three main forms of financial control - preliminary, current and subsequent.

Preliminary financial control is done prior to any financial activity. Preliminary control is carried out by higher economic management bodies and institutions of the financial and credit system when considering financial (credit, cash) plans, estimates and other regulatory calculations, opening loans and transferring budget funds.

Current (operational) control carried out directly in the process of operations for spending and receipt of funds. Based on the data of operational and accounting records, inventories and visual observation, current control helps prevent the commission of financial offenses, as well as regulate financial risks.

Subsequent financial control carried out after the performance of monetary transactions in order to further check their legality and validity. This form of control is carried out by analyzing reports and balances, as well as by the method of checks and audits directly on the spot, at enterprises, institutions and organizations.

Under financial control methods understand the techniques and methods of its implementation. The main methods of financial control are distinguished:

1) observation (assumes general acquaintance with the state of the financial activity of the object of control);
2) verification (concerns the main issues of financial activities and is carried out on the spot using balance sheet, reporting and expense documents to identify violations of financial discipline and eliminate their consequences);
3) a survey (carried out in relation to individual parties of the financial activity and is based on a wider range of indicators, which distinguishes it from verification),
4) analysis (carried out on the basis of current or annual reports and is aimed at identifying violations of financial discipline);
5) the main method of financial control is audit (carried out in order to establish the legality of financial discipline at a particular facility.
Highlight the mandatory and regular nature of the audit. This control method is implemented on the spot by checking primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds).

Financial control - this is the activity of state, municipal, public and other economic entities regulated by the norms of law to check 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.

Types of financial control

By controlling entities financial control may be state, intraeconomic, financial and credit bodies, public and independent (audit).

According to the directions (objects) of financial control, it is subdivided into: budgetary, tax, insurance, banking, investment, customs, currency, etc.

Financial control is essential tool ensuring the rule of law in financial and economic activities. It is designed to prevent mismanagement and wastefulness, to reveal the facts of abuse and theft of inventory and money, to determine the purposefulness and efficiency of the use of funds of financial resources.

Efficacy financial control carried out by various entities (state authorities, local governments, auditors, audit firms) largely depends on the degree of organization of control and audit work .

Under form of financial control understand the ways of concrete expression and organization of control actions. Depending on the timeexecution of control distinguish three main forms of financial control - preliminary, current and subsequent, which are carried out in the appropriate forms.

Preliminary financial control performed before financial and business transactions are performed in the form of: checking financial and planning documents, checking receipts and expenditures when they are signed by the head and chief accountant (registration of 1 and 2 signatures), registration and approval of staffing tables, checking and signing contracts, checking advance reports and others. In addition, preliminary control is carried out by higher economic management bodies and institutions of the financial and credit system when considering financial (credit, cash) plans, estimates and other regulatory calculations, opening budget allocation limits and transferring budget funds, payment of expense documents through territorial bodies federal treasury.

Follow-up control is carried out after the financial and economic operations are completed in order to further check their legality and validity, expediency and economic efficiency. This form of control is carried out in the form of: revision, various checks (thematic, operational, in-depth, cluster, etc.), analysis of reports and balances , as well as using other forms directly on site - at enterprises, institutions and organizations.

Current (operational) control is carried out directly in the process of operations for spending and receiving funds, is a type of management financial control carried out at all stages of management decisions related to the formation, distribution and use of funds of financial resources and is carried out in the form of monitoring (observation). Based on data from operational and accounting records, inventories and visual observation, current control helps prevent the commission of financial offenses, as well as regulate financial risks, ensures the achievement of management objectives. Object current control is documentation directly related to the payment or receipt of funds, the execution of budgets and estimates. Actual costs are regularly compared with current spending norms in order to quickly identify deviations.

Under control methods understand the techniques and methods of its implementation. The main methods of financial control are grouped into 4 groups:

Document control methods, which are based on the verification of documents confirming the performance of financial and economic transactions (verification of the essence of the operation, its counting verification, etc.).

Informative methods - obtaining additional information confirming the type and size of the financial violation, the reasons and the guilty persons, the circumstances and other facts of its commission (written explanations, certificates, etc.).

The main method of financial control is audit,which is carried out in order to establish the legality, expediency and economic efficiency of each financial transaction and the activities of officials in their implementation, assessing the state of financial discipline at a specific facility. Legislation establishes the mandatory and regular nature of audits. They are carried out on the spot and are based on the verification of primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds. Generally, audits are carried out on the basis of a pre-defined work program auditors, which are endowed with broad rights:

check primary documents, financial statements, plans, estimates, actual availability of money, securities, inventory and fixed assets at the audited enterprises;

to carry out partial or complete inventories, to seal warehouses, cash desks, storerooms;

attract specialists and experts to conduct the audit;

receive written explanations from officials and financially responsible persons on issues arising during the audit, etc.

Audits are carried out according to plan which is drawn up in higher bodies: ministries, federal services and agencies. Scheduled audits of organizations performing cash transactions are carried out at least once a year, and those that do not perform cash transactions - at least twice a year.

Forms of financial control are understood as ways of concrete expression of the organization of control actions. Depending on the time of the control, there are three main forms of financial control - preliminary, current and subsequent (Figure 1).

Figure 1- Forms of financial control

Preliminary control precedes the actual spending and receipt of funds. The main purpose of preliminary control is to identify the possibility of increasing income and ways of the most efficient use of financial resources.

Preliminary control is carried out at the stage of drawing up, considering and approving budgets of different levels, cost estimates of budgetary institutions, financial plans and programs, balances of financial resources of territories and other financial and economic documents and draft laws. Preliminary control allows you to choose the most economical solutions when planning the directions of budget allocations, funds of enterprises, organizations for current and capital expenditures.

Current control is carried out in the process of financing planned activities and mobilizing revenues. It consists in the analysis of operational data, current reporting by controlled organizations. In the course of it, shortcomings in the work of individual organizations are also revealed. Ongoing monitoring helps prevent waste of money and improve revenue mobilization.

It relies on the primary documents of operational accounting, assumes a systematic factor analysis of the activities of enterprises and organizations in order to identify reserves for the growth of profitability and profits, reduce the cost of production, overdue receivables and payables, completeness and timeliness of settlements with the budget and extra-budgetary funds.

Subsequent financial control takes place at the end of the financial year or reporting period. In the course of it, the quantitative and qualitative fulfillment of the targets for each type of income and expenses, tax and non-tax receipts to budgets of different levels and the expenditure of budgetary funds, the execution of off-budget funds and financial plans of enterprises, organizations, estimates of budgetary institutions are checked.

Subsequent control is carried out by financial authorities in three forms: documentary audit, verification and analysis of reports.

A documentary audit establishes the security of safety, legality, expediency of the use of material assets and funds.

The audit is carried out by economists of financial agencies at the area of \u200b\u200bwork assigned to them (for the budget, taxes).

The third form of follow-up control is the analysis by financial authorities of reports of departments, departments, departments of executive authorities, organizations and institutions.

Table 1.

Classification attribute
Control time	Preliminary, current, subsequent
The direction of the subject's influence on the controlled object	External, internal
Place of control	Cameral, visiting
Completeness of coverage of the material (information) being checked	Solid, selective
Nature of sources of control	Documentary, factual
Frequency of control	Systematic, periodic, one-time
Completeness of Coverage of Testable Questions	Complex, thematic, counter
Repeatability of the study of sources of control	Primary, repeated, additional

To determine the types of financial control, one proceeds from the most essential classification features such as the subject and object of control. Traditionally, the following types of financial control are distinguished (See Table 2).

Table 2.

The main types of financial control

State financial control is carried out through the state and departmental. State control is carried out by state authorities (the President and the Government of the Russian Federation, the Ministry of Finance of the Russian Federation, the Ministry of the Russian Federation for Taxes and Duties, the Federal Tax Police Service of the Russian Federation, the Accounts Chamber of the Russian Federation, the State Customs Committee of the Russian Federation, the Central Bank of the Russian Federation, etc.).

Non-state financial control includes:

audit control, on-farm financial control and public control.

Independent (audit) financial control is carried out by specialized audit firms or services. An independent audit provides users of financial statements with additional confirmation of the reliability of data on the company's activities. audit financial control of accounts receivable

The official final document, which reflects the results of the audit, is the auditor's report. In accordance with the nature and objectives of the conduct, such forms of audit are distinguished as: mandatory and initiative audit. The purpose of a statutory audit is to obtain information about the financial position of an organization, the users of which are: the executive body of the organization, its participants (owners), as well as government bodies. Initiative audit is carried out in order to obtain information that is necessary for the executive body or members of the organization to make managerial decisions. [5, p. 152]

On-farm financial control is carried out by the financial services of enterprises, institutions and organizations. The object of control is the production and financial activities of the enterprise itself as a whole, as well as its structural divisions separately. The goals and objectives of this control are formulated by the management bodies of economic entities.

Public financial control was widely used during the Soviet era. This form of control is carried out by non-governmental public organizations or individual individuals (experts) on a voluntary basis.

Professor Romanovsky M.V., depending on the subject, also distinguishes legal and civil control. Legal control is carried out by law enforcement agencies in the form of audits, forensic accounting expertise, etc. Civil control is exercised by individuals during taxation, their income and property, their receipt of income in the form of wages, bonuses, benefits, dividends, interest, etc.

Budget control is one of the most important types of financial control. Its task at the stages of drawing up, considering and approving budgets is to check the completeness of using available reserves in the revenue side of the budget.

Tax control is part of financial control. Its main goal is to mobilize tax revenues of budgets of all levels of the budgetary system of the Russian Federation established by tax legislation.

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

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

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

Therefore, financial control is classified depending on:

1. time, it can be preliminary, current and subsequent;

2. the entities carrying out it, it can be state and non-state (intra-economic, departmental, auditor);

3. Objects - budgetary, tax, customs, currency, insurance, monetary, etc.

Financial control methods are understood as techniques, or methods, means of its implementation. The application of a particular method depends on a number of factors: the legal status and characteristics of the forms of activity of the bodies exercising control, on the object and purpose of control, the basis for the emergence of control legal relations, etc. The methods of financial control are distinguished:

1) checks;

2) surveys;

3) supervision;

4) analysis of financial activities;

5) revisions;

6) observation (monitoring) (see Fig. 2).

Figure:

The audit is carried out on certain issues of financial and economic activities on the basis of reporting, balance sheet and expense documents. Violations of financial discipline are identified and measures are planned to eliminate their negative consequences.

The survey covers individual aspects of the activities of enterprises, organizations, institutions, but in contrast to inspections - on a wider range of indicators, and determines the financial position of economic agencies, the prospects for their development, the need for reorganization or reorientation of production.

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

Supervision (monitoring) is a constant control over the use of financial resources of the subject of control and its financial condition. Supervision can be established by the creditor with the consent of the subject, and can also be introduced by the arbitration court when establishing signs of financial insolvency (failure to fulfill the financial obligations assumed) of the enterprise.

Analysis as a method of financial control should be systematic and factorial. It is conducted on a periodic or annual basis. The level of implementation of the plan, compliance with the norms of spending, financial discipline, etc.

An audit is a system of mandatory control actions for documentary and factual verification of the legality, expediency and effectiveness of financial and economic transactions performed in the audited period, as well as the legality and correctness of the actions of officials.

An audit, in contrast to an audit, provides the most complete and reliable information about the state of affairs in the audited organization, since it assumes a complete coverage of the documents being audited. In addition, the audit results contain specific documented

determination of the established shortages and losses of monetary and material resources.

According to the completeness of the coverage of control of the financial and economic activities of the entity, they are distinguished:

1. A full audit provides for the verification of all aspects of the financial and economic activities of economic entities.

2. A partial audit is carried out to control certain aspects of the financial and economic activities of an economic entity.

3. Thematic audit involves monitoring the financial and economic activities of a number of similar economic entities in order to identify typical shortcomings, offenses on certain issues of financial and economic activities.

4. Comprehensive audit includes checking all aspects of the financial and economic activities of an economic entity.

Thus, the following methods of financial control are applied: audits, inspections, surveys, supervision, observation, analysis of financial plans, applications, reports on financial and economic activities, etc. Their implementation is usually planned. However, they can be carried out outside the plan, in connection with the arisen need.

Concept and meaning, types of financial control

Topic 4. Financial control. Financial and legal responsibility

Financial control is the activity of state, municipal, public and other business entities regulated by the norms of law to check 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.

According to the subject composition of regulatory bodies, financial control can be state, intra-economic, financial and credit bodies (bank control), public and independent (audit).

The importance of financial control

Financial control is the most important means of ensuring the rule of law in financial and economic activities. It is designed to prevent mismanagement and wastefulness, to reveal the facts of abuse and theft of inventory and money.

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

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

Depending on the time of the control, there are three main forms of financial control - preliminary, current and subsequent.

Preliminary financial control carried out before the implementation of any financial measure (for example, checking the correctness and legality of the documents that serve as the basis for the receipt or expenditure of funds). Preliminary control is carried out by higher economic management bodies and institutions of the financial and credit system when considering financial (credit, cash) plans, estimates and other regulatory calculations, opening loans and transferring budget funds.

Current (operational) control carried out directly in the process of operations for spending and receipt of funds. Based on the data of operational and accounting records, inventories and visual observation, current control helps to prevent the commission of a financial offense, as well as to regulate financial risks. The object of current control is the documentation directly related to the payment or receipt of funds. In fact, costs are regularly compared with current spending norms in order to quickly identify deviations.

Follow-up control carried out after the completion of monetary transactions in order to further verify their legality and validity. This form of control is carried out by analyzing reports and balances, as well as by the method of checks and audits directly on the spot - at enterprises, institutions and organizations.

Control methods are understood as techniques and methods of its implementation. The main methods of financial control are distinguished:

Observation;

Checking;

Survey;

Revision.

Observationassumes a general acquaintance with the state of the financial activity of the object of control.

Checkdeals with the main issues of financial activities and is carried out on the spot using balance sheet, reporting and expense documents to identify violations of financial discipline and eliminate their consequences.

Surveyproduced in relation to individual parties to financial activities and is based on a wider range of indicators, which distinguishes it from verification. The survey uses techniques such as polling and questioning. The results of the survey are used to assess the financial position of the object of control, the need to reorganize production, etc.

Analysis aims to identify violations of financial discipline. It is carried out on the basis of current or annual reporting and is distinguished by a systematic and factor-based approach, as well as the use of analytical techniques such as averages and relative values, groupings, an index method, etc.

Financial control cannot be reduced only in analytical activities. We can only talk about the limited use of specific methods of financial and economic analysis.

The main method of financial control is revision, which is carried out in order to establish the legality of financial discipline at a particular facility.

The legislation establishes the mandatory and regular nature of the audit. It is carried out on the spot and is based on checking primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds.

As a rule, audits are carried out on the basis of a pre-defined work program of auditors, who are vested with broad powers:

Check primary documents, financial statements, plans, estimates, actual availability of money, securities, inventory and fixed assets at the audited enterprises;

Conduct private or continuous inventories; seal warehouses, cash desks, storerooms;

Engage specialists and experts for the audit;

Receive written explanations from officials and financially responsible persons on issues arising during the audit, etc.

Revisions are divided into several types.

By implementation timerevisions are divided into planned and unplanned... Basically, audits are carried out in accordance with a plan that is drawn up in higher authorities, ministries or departments. Scheduled audits in the production area are carried out at least once a year, and in the non-production area - at least once a year.

By the surveyed period of activity revisions are divided into frontal and selective. Frontal (full) revision all financial activities of the entity for a certain period are checked. Selective (private) revision is an audit of financial performance only for a short period of time.

By the volume of audited activitiesaudits are subdivided into complex, in which the financial activities of a given entity are checked in various areas (auditors of several bodies take part in them simultaneously), and thematic, which boil down to a survey of any area of \u200b\u200bfinancial activity.