Types of form methods of financial control. Forms, methods of financial control. Financial control methods

Condition monitoring economy, the development of socio-economic processes in society is an important area of ​​management. Financial control is one of the links in the control system. Its value lies in facilitating the successful implementation financial policy state, ensuring the processes of formation and effective use financial resources in all spheres and links of the national economy. The role of financial control in the transition to the market increases many times over.

Financial control is a form of implementation of the control function of finance. It defines the purpose and content of financial control. At the same time, the content of control and its direction change depending on the level of development of the productive forces and production relations of society. So, the expansion of the economic rights of the enterprise, their independence in the implementation of financial activities, the emergence of various organizational and legal forms of entrepreneurship significantly enriches the content of financial control.

Financial control is a set of actions and operations to check financial and related issues of activities of business entities and management using specific forms and methods of its organization.

Financial control has the following tasks:

- promoting a balance between the need for financial resources and the size of monetary income and funds of the national economy;

- ensuring the timeliness and completeness of the fulfillment of financial obligations to the state budget;

- identification of intra-production reserves for the growth of financial resources, including for reducing costs and increasing profitability;

- promoting the rational use of material assets and monetary resources at enterprises, organizations and budgetary institutions, as well as the correct conduct of accounting and reporting;

- ensuring compliance with applicable laws and regulations, and others.

TYPES OF FINANCIAL CONTROL

Depending on the entities exercising financial control, they distinguish: control of representative bodies of power and local government, control of executive authorities, control of financial and credit bodies, departmental, internal, audit.

By types, financial control is subdivided into state, intra-economic, public and independent (audit) financial control.

State financial control is implemented through national and departmental control. National financial control is carried out by state authorities and administration. It is aimed at objects subject to control, regardless of their departmental subordination. Departmental financial control is carried out by control and audit departments of ministries, concerns, executive committees local authorities power, etc. Its object is production and financial activities subordinate enterprises, institutions.

On-farm financial control is carried out by the economic services of enterprises, organizations and institutions (accounting departments, financial departments, etc.). The object here is the production and financial activities of the enterprise itself, as well as its structural divisions (workshops, sections, departments, branches).

Public financial control is carried out by groups, individual individuals(specialists) on the basis of voluntariness and gratuitousness. The object of control depends on the specific task assigned to the inspectors.

Independent financial control is carried out by specialized audit firms and services.

FORMS OF FINANCIAL CONTROL

According to the forms of carrying out financial control, depending on the time of its implementation, it is subdivided into:

- preliminary;

- current;

- subsequent.

Preliminary financial control is carried out at the stage of drawing up, considering and approving financial plans of enterprises, estimates of income and expenses of institutions and organizations, draft budgets, texts of contractual agreements, constituent documents, etc.

Current financial control carried out in the course of execution financial plans, in the course of carrying out economic and financial transactions, when the observance of the norms and standards for the expenditure of inventories is checked and Money..

Subsequent financial control carried out by analyzing and revising the accounting financial statements at the end of the reporting period.

FINANCIAL CONTROL METHODS

By methods of financial control, i.e. methods and methods of its implementation are distinguished: checks, surveys, supervision, analysis of financial activities, audits, observations (monitoring).

The audit is carried out on certain issues of financial and economic activities on the basis of reporting, balance sheet and expense documents. Violations of financial discipline are identified and measures are planned to eliminate their negative consequences.

The survey covers individual aspects of the activities of enterprises, organizations, institutions, but in contrast to inspections - on a wider range of indicators, and determines the financial position of economic agencies, the prospects for their development, the need for reorganization or reorientation of production.

Analysis as a method of financial control should be systematic and factor-based. It is carried out on a periodic or annual basis. The level of implementation of the plan, compliance with the norms for spending funds, financial discipline, etc.

Auditing is one of the most important methods of financial control and is an audit of financial and economic activity enterprises, organizations for the reporting period. Depending on the object, a distinction is made between full, partial, thematic and complex revisions. However, they can be planned and unscheduled.

Supervision is carried out by regulatory authorities over economic entities that have received a license for one or another type of financial activity, and presupposes their compliance with the established rules and regulations.

Supervision - constant control by credit institutions over the use of the issued loan and the financial condition of the enterprise-client; ineffective use of the loan received and a decrease in solvency can lead to a tightening of credit conditions, the requirement for an early repayment of the loan.

Concept and meaning, types of financial control

Topic 4. Financial control. Financial and legal responsibility

Financial control is the activity of state, municipal, public and other economic entities regulated by the norms of law to check the timeliness and accuracy financial planning, the validity and completeness of the receipt of income in the corresponding funds of funds, the correctness and efficiency of their use.

According to the subject composition of regulatory bodies, financial control can be state, intra-economic, financial and credit bodies (bank control), public and independent (audit).

The importance of financial control

Financial control is essential tool ensuring the rule of law in financial and economic activities. It is designed to prevent mismanagement and wastefulness, to reveal the facts of abuse and theft of inventory and money.

The effectiveness of financial control carried out by various entities (government bodies, local governments, audit firms) largely depends on interaction, including with law enforcement agencies.

Under the forms of financial control understand the ways of concrete expression and organization of control actions.

Depending on the time of the control, there are three main forms of financial control - preliminary, current and subsequent.

Preliminary financial control produced before any financial event(for example, checking the correctness and legality of documents that serve as the basis for receiving or spending money). Preliminary control is carried out by higher economic management bodies and institutions of the financial and credit system when considering financial (credit, cash) plans, estimates and other regulatory calculations, opening loans and transferring budget funds.

Current (operational) control carried out directly in the process of operations for spending and receipt of funds. Based on data from operational and accounting records, inventories and visual monitoring, current control helps to prevent the commission of a financial offense, as well as to regulate financial risks... The object of current control is the documentation directly related to the payment or receipt of funds. In fact, costs are regularly compared with current spending norms in order to quickly identify deviations.

Follow-up control carried out after the completion of monetary transactions in order to further check their legality and validity. This form of control is carried out by analyzing reports and balances, as well as by the method of checks and audits directly on the spot - at enterprises, institutions and organizations.

Control methods are understood as techniques and methods of its implementation. Among the main methods of financial control are distinguished:

Observation;

Checking;

Survey;

Revision.

Observation assumes a general acquaintance with the state of the financial activity of the object of control.

Examination deals with the main issues of financial activities and is carried out on the spot using balance sheet, reporting and expense documents to identify violations of financial discipline and eliminate their consequences.

Survey produced in relation to individual parties to financial activities and is based on a wider range of indicators, which distinguishes it from verification. The survey uses techniques such as polling and questioning. The results of the survey are used to assess the financial position of the object of control, the need to reorganize production, etc.

Analysis aims to identify violations of financial discipline. It is carried out on the basis of current or annual reporting and is distinguished by a systematic and factor-based approach, as well as the use of analytical techniques such as averages and relative values, groupings, index method, etc.

Financial control cannot be reduced only in analytical activities. We can only talk about limited use specific methods financial and economic analysis.

The main method of financial control is revision, which is carried out in order to establish the legality of financial discipline at a specific facility.

The legislation establishes the mandatory and regular nature of the audit. It is carried out on site and is based on the verification of primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds.

As a rule, audits are carried out on the basis of a predetermined work program of auditors, who are vested with broad powers:

Check at audited enterprises source documents, accounting statements, plans, estimates, actual availability of money, securities, inventory and fixed assets;

Conduct private or continuous inventories; seal warehouses, cash desks, storerooms;

Engage specialists and experts for the audit;

Receive from officials and financially responsible persons written explanations on issues arising during the audit, etc.

Revisions are divided into several types.

By implementation time revisions are divided into planned and unscheduled... Basically, audits are carried out in accordance with the plan, which is drawn up in higher bodies, ministries or departments. Scheduled audits in the production area are carried out at least once a year, and in the non-production area - at least once a year.

By the surveyed period of activity revisions are divided into frontal and selective. Frontal (full) revision all financial activities of the entity are checked for certain period. Selective (private) revision is an audit of financial performance only for a short period of time.

By the volume of audited activities revisions are subdivided into complex, in which the financial activities of this entity are checked in different areas(auditors of several bodies take part in them at the same time), and thematic, which boil down to a survey of any area of ​​financial activity.

Experts identify different grounds on which forms of financial control can be classified. For example, by time it can be preliminary, current or subsequent. Regarding the first: it is most often a discussion of certain projects, laws and regulations, which can later become the basis for the implementation of certain stages of the budget process. Regarding the second, it is a check of the current adherence to an already adopted strategy. The third type of financial control - the next one - is used to analyze the results of the practical implementation of the approved concepts.

Another basis on which state and municipal financial control can be classified is the specificity of its subject. So, for example, it can be an executive department, the President of the Russian Federation, a society in the form of certain associations, in some cases - private audit firms.

Also, the basis for the classification of state and municipal control may be the level of its subject. So, in particular, it can be on-farm, when the verification of documents and relevant aspects of the firm's activities is carried out by the internal structures of a government body or organization. But state and municipal control can be departmental, when the inspection is carried out by competent structures that are located above the inspected organization along the vertical of power.

Financial control- control of economic entities of society over the process of formation and use of funds.

Financial control is classified according to the following criteria:

1), depending on the time of the event, they are distinguished: preliminary, current and final.

Preliminary control is carried out at the stage of forecasting and planning cash flows before real movement financial resources... It allows you to prevent in advance the irrational spending of funds, to identify reserves, possible violations of financial discipline.

Current(operational) control is carried out in the process of making money transactions, financial transactions. It boils down to monitoring the process of activity and the results of labor. The purpose of the control is to prevent possible abuse in the receipt and expenditure of funds, to maintain financial discipline.

Final control is carried out after the implementation of the income and expenses of the funds on the basis of accounting and reporting documentation. Its purpose is to check the correctness and expediency of expenditures, completeness and timeliness of receipt of income.

2) Depending on the economic entities, there are:

Individual private (civil) control exercised by every citizen of society. The goal is to implement the personal financial policy of citizens, to ensure their interests in the receipt of income and expenses;

State control held by authorities (president, parliament, governments, ministries, etc.). The main goal is to ensure the interests of the state and within the framework of the functioning of state property (budget, state economic sector, infrastructure, etc.), first of all, when revenues are received and public funds are spent;

Departmental control carried out by control and audit departments, other structures of ministries and departments in relation to the activities of enterprises, institutions and organizations accountable to them;

On-farm control is carried out by economic and financial services organizations. The object of control is economic and financial activities;

Public control is carried out by non-governmental organizations. The object of control depends on the tasks they face;

Independent control is carried out by special bodies, audit firms and other services;

International control is carried out by international actors.

3) Depending on the sphere of financial activity, budget, investment, tax, credit, currency, insurance and other types of control are distinguished.

Financial control methods are: inspections, surveys, supervision, economic analysis, supervision, audits.

Examination is carried out on certain issues of financial and economic activities on the basis of reporting, balance sheet and expense documents. During the audit, violations of financial discipline are revealed and measures are planned to eliminate them.

Survey covers certain aspects of the activities of enterprises, institutions. During the survey, control measurements of the work performed, the consumption of materials, fuel, energy can be carried out. The survey can also be carried out through interrogation, observation, inspection, etc.

Supervision for economic entities is carried out by citizens, regulatory authorities that have received special powers (license, etc.) for a certain type of financial activity: insurance, investment, banking, etc. It involves monitoring compliance with established rules and regulations, violation of which entails revocation of the license ...

Economic analysis as a type of financial control, it aims at a detailed study of periodic or annual financial and accounting statements in order to overall assessment results of economic activities, financial condition and substantiation of the possibilities of their effective use.

Observation(monitoring) - constant control of the financial condition as a whole or one of the parties.

Revision an interconnected set of inspections of the financial and economic activities of an economic entity, carried out using certain techniques of actual and documentary control. The audit is carried out to establish the feasibility, validity, economic efficiency performed monetary transactions, checking compliance with financial discipline, the reliability of accounting and reporting data - to identify breakdowns and shortcomings in the activities of the audited object.

Based on the audit carried out, an act is drawn up, according to which measures are taken to eliminate violations, compensate material damage and bringing those responsible to justice.

The variety of forms of ownership increases the role of types of financial control, which are carried out without the direct participation of state bodies, but in accordance with applicable laws and regulations... This type of financial control includes audit control .

A complete and comprehensive assessment of the organization's activities and its solvency, the reliability of the balance sheet and financial statements should be based on the principles of sufficiency and credibility of audit evidence. Audit can be internal and external.

Interior the audit is carried out in order to improve the management of the organization and is determined by the head of the enterprise. It is subdivided into management audit and business audit.

External an audit confirms the accuracy of the accounting statements and the legality of the transactions. The result of the auditor's work is the auditor's report and the final conclusion.

Financial statements are audited in order to issue an opinion on the compliance of the statements with the established accounting criteria and rules.

Special audit is a check of specific issues of economic activity. The goal is to confirm the legality, conscientiousness and efficiency of the administration, the correctness of tax reporting, etc.

An audit can be mandatory and optional (voluntary). The first is carried out in accordance with the legislation to confirm the reliability of the annual financial statements. The second one is initiated by the governing bodies of the organization.

The result of the audit is drawn up in the form of an auditor's report, which has several options, including:

Conclusion without comments;

Conclusion with comments;

Negative conclusion.

The conclusion may not be drawn up.

The financial control of society should be understood in a broad and narrow (purely state) sense. In the first, it covers the control activities of all subjects of society over the functioning of public monetary fund and is called public national) budgetary control. In a narrow sense, it reduces exclusively to the control activities of state authorities and represents state financial control.

State financial control includes direct control of the financial condition of all structures of the public financial system and indirect control of the condition of other parts of the financial system of society. It is carried out in the process of developing, considering, approving and executing budgets and extra-budgetary funds, as well as through monitoring the financial activities of citizens and non-governmental organizations. Indirect financial control of the non-state sector of the economy affects the entire range of financial activities of entities: the fulfillment of monetary obligations to the state, including taxes and other mandatory payments, compliance with the rule of law when spending budget subsidies and loans allocated to them, as well as compliance with the established rules for organizing cash settlements, accounting and reporting, etc. In this regard, the organization of state control structures and the definition of their powers are of great practical importance.

The form of financial control is a way of expressing and organizing control actions.

Depending on the time of its implementation, financial control is carried out in the following forms: preliminary, current and subsequent.

Preliminary financial control is carried out prior to the commission of operations for the creation, distribution and use of certain funds of funds. It is carried out when considering and approving budgets, other financial and planning acts, when accepting applications, etc. Preliminary financial control is designed to prevent waste of material, labor and financial resources.

Current financial control is carried out in the process of fulfilling financial plans, in the course of the economic and financial operations themselves. Its task is to timely control the correctness, legality and expediency of the expenses incurred, the income received, the completeness and timeliness of settlements with the budget.

Subsequent financial control is carried out after the completion of an economic or financial transaction for the use of financial resources from the corresponding funds of funds. Subsequent control is organized in the form of checks and audits of the correctness, legality and expediency of the financial transactions performed. Its task is to identify shortcomings and omissions in the use of material, labor and financial resources; compensation for damage caused; involvement in administrative and material responsibility guilty persons; taking measures to prevent further cases of violation of financial discipline.

Depending on the bodies exercising financial control, it is divided into types: state (national and departmental); and non-state (intra-economic, public and independent).

State control is carried out federal authorities legislative power, federal executive bodies, including specially created executive bodies, as well as bodies of representative power and executive power of the constituent entities of the Russian Federation.

The Decree of the President is of great importance for the development of state financial control Russian Federation dated July 25, 1996 No. 1095 “On measures to ensure state financial control in the Russian Federation”.

This Decree established that in the Russian Federation state financial control includes control over the execution of the federal budget and the budget of federal extra-budgetary funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, providing financial and tax incentives and benefits.

Non-state financial control is carried out without the direct participation of the state, but in accordance with state laws and regulations. TO non-state types financial control includes internal, public and independent (audit) control.

The main task of non-state control is to increase the efficiency of the use of financial resources of economic entities, to ensure the reliability of financial statements.

On-farm control is carried out by the enterprise itself, by economic services - by the accounting department, the financial department, and the financial management service.

Public financial control is exercised by individuals on a voluntary basis.

Audit control is carried out in two forms: mandatory and proactive. Initiative verification is carried out by the decision of the economic entity itself. Mandatory audit is carried out in accordance with the established procedure stipulated by the relevant government decree. The initiator of the audit can be state bodies: the prosecutor's office, the treasury, tax office and others. An audit can be performed by both individuals who have passed state certification and audit firms (including foreign ones), which may have the organizational and legal form provided for Russian legislation... After obtaining a license for the right to carry out audit activities, they are included in the State Register of Auditors and Auditing Firms.

Financial control can be carried out different methods... The method of financial control is a way of concrete expression and organization of control actions aimed at performing the functions of financial control. The following main methods of financial control can be distinguished: audit, observation, examination, verification, analysis.

Observation is aimed at familiarizing with the state of the financial activity of the audited entity. It is possible to conduct a survey of individual parties to financial activities using techniques such as questionnaires and surveys.

The check consists in a single control action or a study of the state of affairs in a certain area of ​​activity of the audited organization. Verification can also mean an event that involves the collection and assessment of information related to the items of control.

The analysis also aims to identify violations of financial discipline using various analytical techniques. It involves the study of economic processes, objects of control in interrelation, interdependence and interdependence, socio-economic efficiency and final financial results activities of these subjects, formed under the influence of objective and subjective factors, which are reflected through the system of economic information.

And finally, the most common method of financial control is an audit, which is carried out in order to establish the legality of financial discipline at a particular facility. The legislation establishes the mandatory and regular nature of the audit. It is carried out on the spot and is based on the verification of primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds.

The specificity of the audit in comparison with other methods of financial control is manifested in the content; the order of its appointment as authorized government bodies(for example, on the basis of a reasoned decision of a law enforcement agency issued in accordance with criminal procedure legislation, at the request of a prosecutor); that it can only be carried out by bodies and entities vested with these powers (for example, auditors); the audit is carried out only on a commission basis; upon completion, an audit act is drawn up, which has legal significance.

As a rule, audits are carried out on the basis of a pre-drawn up work program of auditors who are endowed with broad rights: to check primary documents, accounting records, plans, estimates, actual availability of money, securities, inventory and fixed assets at the audited enterprises; carry out partial or complete inventories, seal warehouses, cash desks, storerooms; attract specialists and experts to carry out the audit; receive written explanations from officials and financially responsible persons on issues arising during the audit, etc. Audits are divided into several types.

By the time of implementation, audits are divided into planned and unscheduled.

According to the surveyed period of activity, audits are divided into frontal and selective. With a frontal (full) audit, the financial activity of the entity is checked for a certain period. Selective (partial) audit is an audit of financial performance only for a short period of time.

According to the volume of audited activities, audits are divided into complex audits, in which the financial activity of a given entity is checked in various areas (auditors of several bodies take part in them at the same time) and thematic, which are reduced to examining any one area of ​​financial activity.

At the end of the audit, the members of the commission draw up an audit act - a document of important legal significance. It is signed by the persons who performed the audit, as well as by the head and chief accountant of the audited legal entity... The audit report specifies the objectives of the audit, the main results of the audit, the revealed facts of violations of financial discipline, the reasons that led to these violations, as well as the persons guilty of these violations, are indicated, and measures are proposed to eliminate these violations and measures of responsibility for the perpetrators.