Elements of the modern system of domestic financial control

Abstract

Subject. This article deals with the theoretical and practical issues related to the construction of a domestic financial control system and the formation of its elements (components). Objectives. The article aims to determine the main features of the functioning and development of the domestic financial control system, identify the elements (components) of the proposed system with the justification for classifying them as types of control, develop a scheme of the financial control system pointing out input and output values, the target function, as well as determine the goals, objectives and principles of building a domestic financial control system. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. On the basis of the categorical analysis, the article clarifies the main elements (components) of the modern system of domestic financial control, its goals, objectives and principles of construction. It also formulates the need to build a modern system of domestic financial control, determines the main features of its functioning and development, identifies the elements (components) of the proposed system with the justification for classifying them as types of control, offers an author-developed scheme of the financial control system pointing out input and output values, and the target function. Relevance. The results obtained can be used in the activities of control and audit offices, forensic units, audit organizations and tax authorities during examination, control and audit.