Abstract

Interaction and integration between control systems that are based on different legal and non-legal elements is the main problem of globalization. The establishment of a unified control system with established uniform rules and norms is a complex and lengthy process that requires interaction between all countries, as well as proper interaction and integration between control systems. Control systems are studied and presented from different aspects in different publications and forums and a significant part of them examine these systems in terms of internal control and internal audit. Viewed through the prism of state control, control systems look different and have another scope and purpose. The main objective of this study is to examine the established control systems by revealing their distinctive aspects and features and to present the problems relating to their interaction and integration. To achieve the main objective of the study, we need to perform the following tasks: 1. To present the specifics and characteristics of the main control systems; 2. To show individual control subsystems, including financial control subsystems; 3. To characterize modern changes of control systems, their interaction and integration. Based on the established objective and tasks, it is determined that the object of study is state control systems and their subsystems. The subject of this study is limited to the determination of the practical scope and problems of control systems in their interaction and integration. The topicality of the subject is determined by the modern drive for globalization of control systems and the establishment of a unified European control system of all EU member states. The entire globalization process has advantages and disadvantages in the development of control, including in the development of financial control, as set forth below.

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