Accounting reporting of institutions as a source of evidence in the process of departmental control of financial and economic activities

Abstract

Subject. This article discusses the issues related to the development of requirements for the accounting statements of institutions as a source of evidence in the process of departmental control of financial and economic activities. Objectives. The article aims to develop requirements for the accounting statements of institutions used as evidence of the results of departmental control of financial and economic activities. Methods. For the study, I used the methods of grouping, comparison, and generalization. Results. Based on the analysis, the article substantiates the original position on the need to comply with the identity of the requirements for accounting (financial) reporting and other evidence of the conclusions and results of departmental control of financial and economic activities, internal State financial control and external government auditing, which can be used to develop the methodological provisions of the type of control under study. Conclusions. Analysis of research works of domestic and foreign authors and a number of regulations helped determine the basic requirements for evidence used in the process of departmental control of financial and economic activities and identify groups of such evidence depending on the purpose of implementation of the control measures carried out. This may contribute to the development of the concept of the type of control under study.