Internal control system improvement And audit of the Federal Treasury

A. Nikitina

doi:10.12737/12805

INTERNAL CONTROL SYSTEM IMPROVEMENT AND AUDIT OF THE FEDERAL TREASURY Internal control system improvement And audit of the Federal Treasury

АА Аа

Published in Auditor · Issue 21 · Pages 44–51 · Rubric: INTERNAL AUDIT. INTERNAL CONTROL

DOI: https://doi.org/10.12737/12805

Received: 25.09.2014 Accepted: 25.09.2014 Published: 25.09.2014 Language of publication: RUS

Authors

A. Nikitina

ABSTRACT

The article analyzes the current scheme of internal control and audit in the Federal Treasury, which can be taken as the basis for the formation of such structures in other executive bodies. On this basis, draw conclusions and suggests new directions for further improvement of internal controls and audit in the Federal Treasury.

KEYWORDS

internal control and audit, the Federal Treasury, external evaluation of assessment activities, internal evaluation of assessment activities, self-government civil servants

1. «Byudzhetnyy kodeks Rossiyskoy Federatsii» ot 31 iyulya 1998 goda № 145-FZ.

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3. Federal´nyy zakon ot 7 maya 2013 goda № 104-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii i otdel´nye zakonodatel´nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem byudzhetnogo protsessa».

4. Federal´nyy zakon ot 23 iyulya 2013 goda № 252-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii i otdel´nye zakonodatel´nye akty Rossiyskoy Federatsii».

5. Prikaz Federal´nogo kaznacheystva ot 25 yanvarya 2011 goda № 19 «Ob utverzhdenii Polozheniya o vnutrennem kontrole i vnutrennem audite v Federal´nom kaznacheystve».

6. Prikaz Federal´nogo kaznacheystva ot 29 iyunya 2011 goda № 253 «Ob utverzhdenii Standartov vnutrennego kontrolya i vnutrennego audita Federal´nogo kaznacheystva, primenyaemykh kontrol´no-auditorskimi podrazdeleniyami pri osushchestvlenii kontrol´noy deyatel´nosti».

7. Prikaz Federal´nogo kaznacheystva ot 10 oktyabrya 2013 goda № 228 «Ob organizatsionno-shtatnoy strukture Upravleniy Federal´nogo kaznacheystva po sub´´ektam Rossiyskoy Federatsii».

8. Prikaz Federal´nogo kaznacheystva ot 18 noyabrya 2011 goda № 548 «Ob utverzhdenii Poryadka polucheniya i obrabotki informatsii o vneshney otsenke deyatel´nosti tsentral´nogo apparata Federal´nogo kaznacheystva i territorial´nykh organov Federal´nogo kaznacheystva».

9. Prikaz Federal´nogo kaznacheystva ot 12 dekabrya 2011 goda № 596 «Ob utverzhdenii pokazateley otsenki rezul´tativnosti deyatel´nosti upravleniy Federal´nogo kaznacheystva po sub´´ektam Rossiyskoy Federatsii».

10. Prikaz Federal´nogo kaznacheystva ot 17 maya 2010 goda № 114 «Ob utverzhdenii Poryadka opredeleniya i otsenki rezul´tativnosti deyatel´nosti otdelov upravleniy tsentral´nogo apparata Federal´nogo kaznacheystva».

11. Prikaz Federal´nogo kaznacheystva ot 23 marta 2010 goda № 63 «Ob utverzhdenii Poryadka opredeleniya i otsenki rezul´tativnosti deyatel´nosti federal´nykh gosudarstvennykh grazhdanskikh sluzhashchikh, zameshchayushchikh dolzhnosti federal´noy gosudarstvennoy grazhdanskoy sluzhby v tsentral´nom apparate Federal´nogo kaznacheystva».

12. Prikaz Federal´nogo kaznacheystva ot 21 oktyabrya 2011 goda № 472 «Ob utverzhdenii Pravil professional´noy etiki federal´nykh gosudarstvennykh grazhdanskikh sluzhashchikh Federal´nogo kaznacheystva, osushchestvlyayushchikh kontrol´nye i auditorskie meropriyatiya».

13. Pis´mo Federal´nogo kaznacheystva ot 1 iyulya 2014 goda № 42-7.4-05/6.5-401 «O vnedrenii Poryadka opredeleniya i otsenki rezul´tativnosti professional´noy sluzhebnoy deyatel´nosti rukovoditeley TOFK.

GOST

Nikitina A. Internal control system improvement And audit of the Federal Treasury // Auditor. 2015. no. 21. pp. 44-51. DOI: https://doi.org/10.12737/12805. (Date of access 30.10.2026).

MLA

A. Nikitina. "Internal control system improvement And audit of the Federal Treasury." Auditor.21 (2015): 44-51. DOI: https://doi.org/10.12737/12805.

APA

Nikitina A. (2015). Internal control system improvement And audit of the Federal Treasury. Auditor(21), 44-51. https://doi.org/10.12737/12805

Chicago

A. Nikitina. "Internal control system improvement And audit of the Federal Treasury." Auditor, no. 21 (2015): 44-51. https://doi.org/10.12737/12805.

WIKI

{{cite journal | author = Nikitina A. | title = Internal control system improvement And audit of the Federal Treasury | journal = Auditor | year = 2015 | issue = 21 | pages = 44-51 | doi = 10.12737/12805 }}

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INTERNAL CONTROL SYSTEM IMPROVEMENT AND AUDIT OF THE FEDERAL TREASURY Internal control system improvement And audit of the Federal Treasury

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