EXTERNAL FINANCIAL CONTROL IN THE CONTEXT OF RISK-BASED APPROACH
( Pp. 131-135)

More about authors
Sergienko Artem S. aspirant
the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
Abstract:
The main purpose of this article is to investigate the possibility of applying a risk-based approach (PMA) in the planning of financial control measures. The study shows that the current system of state control is not effective enough and needs further improvement. Tasks that have to solve regulatory authorities, requires new approaches to the organization of financial and budgetary control one of which is a risk-based approach planning control measures. The article presents a method of determining the risks in the selection of monitoring sites, as well as identify further ways of improving the control and supervision within the framework of a risk-oriented approach.
How to Cite:
Sergienko A.S., (2016), EXTERNAL FINANCIAL CONTROL IN THE CONTEXT OF RISK-BASED APPROACH. Business in Law, 1 => 131-135.
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Keywords:
state control, system of financial control, control and Supervisory activities, the performance of reference checks, the risk-based approach.


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