Business in Law Issue №1 — 2016

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

Sergienko Artem S.

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.

Reference list:

CHechyetkiy V.D. Gosudarstvennyy audit v sisteme regional nogo strategicheskogo upravleniya: teoriya i praktika: Vladimir, Izd-vo So-bor , 2009.
Penchuk A. V. Gosudarstvennyy finansovyy kontrol v Rossiyskoy Federatsii i napravleniya ego sovershenstvovaniya// Kontsept, 2014. - No 07 (iyul )
Ivanov M.YU., Kokaev Z.A. Osobennosti osushchestvleniya vnutrennego finansovogo kontrolya i audita. - Gosudarstvennyy finansovyy kontrol . № 10, 2015. - S. 19-22
Goreglyad V. Sostoyanie gosudarstvennogo kontrolya v Rossii. Gosudarstvennyy finansovyy kontrol . - № 8, 2015. S. 11-15
Federal nyy zakon ot 23 iyulya 2013 g. № 252-FZ O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii i otdel nye zakonodatel nye akty Rossiyskoy Federatsii . - Sobranie zakonodatel stva Rossiyskoy Federatsii ot 5 avgusta 2013 g. № 31 st. 4191
Federal nyy zakon ot 5 aprelya 2013 g. № 41-FZ O Schetnoy palate Rossiyskoy Federatsii . - Sobranie zakonodatel stva Rossiyskoy Federatsii ot 8 aprelya 2013 g. № 14 st. 1649
Toichko N.YU. Gosudarstvennyy finansovyy kontrol v usloviyakh realizatsii byudzhetnoy reformy. II Mezhdunarodnaya studencheskaya elektronnaya nauchnaya konferentsiya Studencheskiy nauchnyy forum 2015 - Elektronnyy resurs Rezhim dostupa http://www.scienceforum.ru /2015/828/7200, svobodnyy
Federal naya sluzhba finansovo-byudzhetnogo nadzora RF. Informatsionnye materialy, kharakterizuyushchie dinamiku raboty Sluzhby po osnovnym napravleniem deyatel nosti za period 2013-2015 godov. Ofitsial nyy sayt Rosfinnadzora RF. Elektronnyy resurs Rezhim dostupa http://www.rosfinnadzor.ru/upload/iblock/f08/f08d1c91e11fdfe4984dc72e9bc36977.pdf, svobodnyy
Kontrol i nadzor nanosyat na kartu. Ofitsial nyy portal Otkrytogo pravitel stva http://open.gov.ru/pressa-o-nas/5514764/ sphrase id 128576
Sergeev S.N. Finansovyy kontrol : metodologiya i avtomatizatsiya. - Byudzhet, iyul 2014. - s. 2-4.
Kontrol no-nadzornaya deyatel nost v Rossiyskoy Federatsii: analiticheskiy doklad -2014. M.: MAKS Press, 2015. - 120 s.
PROPOSALS FOR DEVELOPING A COMMON APPROACH TO RISK ASSESSMENT Elektronnyy resurs Rezhim dostupa https://www.gov.uk/government/uploads/system/uploads/attachment data/file/263921/risk-assessment-paper.pdf, svobodnyy
PREKOP-RF Sovmestnyy proekt Evropeyskogo Coyuza i Soveta Evropy Zashchita prav predprinimateley v Rossiyskoy Federatsii ot korruptsionnykh praktik . Podgotovlen: Florentin Blank i Dzhuzeppa Ottimofiore. Elektronnyy resurs Rezhim dostupa https://www.coe.int /t/dghl/cooperation/economiccrime/corruption/Projects/PRECOP/Technical 20Papers/TP 202015/ECCU-2312-PRECOP-TP6-2015RU.pdf, svobodnyy
Kurbanov R.A., Ozozhenko S.I. i dr. Pravo sotsial nogo obespecheniya: uchebnik dlya studentov vuzov, obuchayushchikhsya po spetsial nosti YUrisprudentsiya ; po nauchnoy spetsial nosti Trudovoe pravo; pravo sotsial nogo obespecheniya / Pod redaktsiey R.A. Kurbanova, K.K. Gasanova, S.I. Ozozhenko. Moskva, 2014. Ser. YUrisprudentsiya. REU imeni G.V. Plekhanova
Abakumova E. B Problemy instituta zashchity prav predprinimateley pri osushchestvlenii gosudarstvennogo kontrolya (nadzora), munitsipal nogo kontrolya // Biznes v zakone. 2015. №4.
Bogatyrev S. I. Korruptsiya kak sistemnoe yavlenie i ugroza finansovomu suverenitetu Rossii // Biznes v zakone. 2015. №5.
Ryzhik A.V. YUridicheskaya priroda institutsional nykh interesov prava sobstvennosti // Probely v rossiyskom zakonodatel stve. 2014. №5

Keywords:

state control, system of financial control, control and Supervisory activities, the performance of reference checks, the risk-based approach.

ПУБЛИЧНО-ПРАВОВЫЕ (ГОСУДАРСТВЕННО-ПРАВОВЫЕ) НАУКИ (СПЕЦИАЛЬНОСТЬ 5.1.2.) Pages: 79-84 Issue №24320

Major Reforms of the Land Supervision

Zinnatullin Artur Zufarovich

land supervision land control environmental supervision Rosreestr Rosprirodnadzor

public law (state law) Pages: 70-76 Issue №46030

Research Perspectives on Legal Frameworks for State Control in Russia's Construction Sector

Bilyk Vladimir Ivanovich

Poslavsky Dmitry Mikhailovich

construction state control construction control construction oversight issues of legal regulation.

3. PRIVATE LAW (CIVIL) Pages: 98-104 Issue №20591

Trends in State Control Over Economic Concentration Transactions with the Participation of Foreign Investors

Saydasheva Maria Vladimirovna

state control economic concentration foreign investor foreign investment restrictive exemptions

II INTERNATIONAL SCIENTIFIC CONFERENCE “TAMBOV LEGAL READINGS NAMED AFTER F.N. PLEVAKO "(24-27 MAY 2018) Pages: 62-64 Issue №12435

Automation of control and supervisory activities: theory and practice

Lipuntsova Anna Vladimirovna

state control automation of legal activity information technology public administration regulation

3. CIVIL LAW, HOUSING LAW, FAMILY LAW, ENTREPRENEURIAL LAW, INTERNATIONAL PRIVATE LAW, CIVIL PROCEDURE, ARBITRATION PROCESS Pages: 85-89 Issue №3132

State control of economic activity in terms of Russia's membership in the WTO, the Eurasian Economic Community and the Customs Union

Spektor Asiya Akhmetovna

WTO EurAsEC The customs Union state control international treaties

УГОЛОВНО-ПРАВОВЫЕ НАУКИ (СПЕЦИАЛЬНОСТЬ 5.1.4.) Pages: 149-157 Issue №24320

The Control Over Paroled Convicts as a Type of State Control: Concept, Signs

Golovastova Julia Aleksandrovna

Pashkova Ekaterina Nikolaevna

State control supervision inmate control of parolees features of control.

7. Human and civil rights and freedoms, guarantees of their provision Pages: 88-91 Issue №10553

REORGANIZATION, LIQUIDATION AND BANKRUPTCY OF PRIVATE PENSION FUNDS

Yudina Ekaterina V.

reorganization elimination bankruptcy information transparency state control

5. CIVIL LAW; ENTREPRENEURIAL LAW; FAMILY LAW; INTERNATIONAL PRIVATE LAW; Civil procedure arbitration procedure Pages: 96-99 Issue №9149

SOME FEATURES OF THE IMPLEMENTATION OF STATE CONTROL (SUPERVISION) IN THE FIELD OF QUALITY ASSURANCE AND FOOD SAFETY

Imamov Almas A.

Kostina Kseniya V.

state control check food products offense

4. CRIMINAL LAW (5.1.4.) Pages: 191-199 Issue №22137

On the Issue of the Interaction of the Advocacy with the State in the Context of Maintaining Its Independence and Influence on Strengthening the Rule of Law

Sukhova Olga A.

advocacy state state control interaction independence of the advocacy

9. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 184-189 DOI: 10.33693/2541-8025-2020-16-4-184-189 Issue №17214

About some legislative innovations in the field of tax control

Davydova Mariam Alexandrovna

Sadovskaya Tatyana D.

state control control and supervisory activities tax control tax monitoring unified federal information register