Світовий досвід становлення та розвитку державного внутрішнього фінансового контролю

Abstract

В статті проаналізовано світовий досвід становлення державного внутрішнього фінансового контролю та виділено основні етапи його розвитку. Окреслено характерні риси сучасного етапу розвитку державного внутрішнього фінансового контролю в економічно розвинених країнах світу.

The main stages of formation and development of public internal financial control were discussed in the article. In the first phase (prior to 1941) - the basic functions of internal control and internal audit was a clerical function, checking errors in reporting, fraud detection and preservation of assets. In the second phase (1941-1985) - the basic functions of internal control and internal audit is to prevent violations in riskier areas of public finance, mandatory internal audit in government. In the third phase (from 1985 to the present time) - the basic functions of internal control and internal audit was to provide management of for-profit companies (including publicly traded and privately held companies), not-forprofit entities, government bodies and other organizations of providing guidance on the design and evaluation of internal control, also supports organizations as they adapt to the increasing complexity and pace of a changing business environment, manage risks to acceptable levels and improve the reliability of information for decision-making.