The thesis for a doctor's degree

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If you will find out in cases in point and auditing situations new ways of the financial control or other methods of concealment of financial infringements, or essentially essential new vision of a considered{an examined} problem in the organization of контрольно-auditing work, inform us and we shall return cost of the got edition!


As the manuscript
ББК 65.052

Salihov Zabir Akhmetsafaevich

Methodology, technique and the organization
и«ЎФУ«ЅэЎ«-auditing work

08.00.12 - « Book keeping, statistics »

The author's abstract
Dissertations on competition of a scientific degree
Doctors of Economics


Work is executed on faculty « the Economic analysis and audit » Financial academy at the Government of the Russian Federation.

The scientific adviser: Doctor of Economics, the professor
Miller Margarita Viktorovna

Official opponents: Doctor of Economics,
Burtsev Vladimir Vladimirovich
Doctor of Economics, the professor
Rogulenko Tatyana Mihajlovna
Doctor of Economics, the professor
Ovsijchuk Maria Fedorovna
The leading organization: Research financial
Institute of the Ministry of Finance of the Russian Federation

Protection of the dissertation takes place on October, 13th, 2005 at 10 o'clock at session of dissertational advice{council} D 505.001.03 Financial academies at the Government of the Russian Federation to the address of: 125468, Moscow, the Leningrad prospectus, д. 49.
It is possible to familiarize with the dissertation in library of Financial academy at the Government of the Russian Federation to the address of: 125468, Moscow, Leningrad пр., д. 49

The author's abstract is dispatched{delivered} «_____» ________________ 2005

The scientific secretary
Dissertational advice{council},
Senior lecturer O.J.Gorodetskaja


Urgency of work. Rational use of budgetary funds, natural riches and the state-owned property is an indispensable condition of realization of social and economic programs, maintenance of economic safety of any state and support of development of priority branches of real sector of economy.
In Russia the decision of the given problem{task} becomes complicated legal неурегулированностью many questions of formation and execution{performance} of budgets of the various levels, insufficient разработанностью criteria of an estimation of rationality and efficiency of an expenditure of budgetary funds, absence of the debugged system of the financial control over observance of the operating{working} budgetary legislation.
Experts in the field of the state financial control, unanimously marking{celebrating} doubtless successes in the field of its{his} organization, emphasize absence due системности in work of existing state control bodies, inconsistency of their actions, incompleteness and an illegibility of нормативно-legal base of the state financial control, absence of uniform terminology and methodology of realization of контрольно-auditing actions.
Strengthening of statehood, creation of a uniform and rigid vertical of authority cause enhanced attention to теоретико-methodological problems, a technique and the organization, контрольно-auditing work in the country. These questions actively were discussed and solved during the realized administrative reform during which the Federal service of financial-budgetary supervision is created.
At the same time in normative documents it is noted, that re-structuring of the state bodies of the financial control cannot automatically provide increase of efficiency of their activity without an appropriate теоретико-methodological substantiation of directions and methodical maintenance of daily work of these bodies. Development of the precise conceptual device of the monitoring system is necessary for a legal and normative regulation of activity of control bodies. Change of patterns of ownership, variety of organization-legal forms of subjects of managing and an openness of market economy assumes formation of system of the контрольно-auditing bodies adequate to conditions of market economy, and development of new principles and methods of their activity on the basis of a combination of all variety of a financial quality monitoring (audit, audit, check).
Absence of the system approach to methodology, a technique and the organizations of контрольно-auditing work weakens{easies} the real control over efficiency of use of the state-owned property and an expenditure of budgetary funds, generates unproductive labour and budgetary expenses, reduces efficiency of social programs. At activization of a role of the state actual there is a toughening the control over an expenditure of budgetary funds in formation{education}, a science and other social spheres of a national facilities{economy}.
On the organization of the financial control the big influence was rendered with democratization of a society and privatization of economy. Abundantly clear, that now, considering a level of the organization of protection of private{individual} business, « sudden audit » leaves in the past. The auditor has not the right to seal any more warehouses, actually stopping activity of the checked enterprise as there is a statutory interdiction on intervention in operative activity of checked subjects of managing.
Such classical ways of assignment of means as shortage, postscripts, waste, etc., which revealing was the primary goal of audit during Soviet time, seem not significant in comparison with scales of modern infringements in budgetary sphere. At expansion of economic communications{connections} frequently to reveal a final part in a chain of the involved enterprises difficultly because of imperfection of the national legislation or in connection with use by plunderers of accounts{invoices} of the organizations in offshore zones. But such essentially new methods of infringements practically are not considered{examined} in techniques of carrying out of контрольно-auditing checks
Noted defines{determines} a urgency of a theme of the present{true} research, as has predetermined its{her} choice.
Разработанность themes of research. Questions of methodology, a technique and the organization of контрольно-auditing work are in detail enough shined{covered} in proceedings of known experts in the field of the financial control over Russia: I.A.Belobzhetskogo, N.G.Belova, N.T.white whale, V.V.Burtsev, B.I.Valueva, E.A.Voznesenskogo, J.M.Voronina and R.E.Meshalkinoj, N.G.Gadzhiev, JU.A.Danilevsky, V.A.Zhukov, J.M.Itkina, E.A.Kocherina, L.M.Kramarovskogo, JU.P.Markin, М.В. The miller, M.F.Ovsijchuk, A.N.Ovsyannikov, T.M.Rogulenko, V.M.Rodionovoj, A.D.Somenkova, S.V.Stepashin, N.S.Stoljarova, V.P.Sujtsa, P.V.Chernomorda, A.D.Sheremet, S.O.Shokhin, V.I.Shlejnikova, etc.
The methodology and technique of контрольно-auditing work has received deep study in the Soviet years under condition of the state pattern of ownership and a directive control system. Many positions of a technique and methods of the organization of контрольно-auditing work remain actual till now. However as a whole the methodology and a technique of контрольно-auditing work demands significant updating.
In the end of 90th years of the last century and in the beginning of XXI century questions of контрольно-auditing work, first of all strengthenings and developments of the state financial control began to be discussed again actively in the scientific literature.
In scientific works process of origin, becoming and development of the state financial control of Russia at various stages of social and economic development and a state system is investigated{researched}. Last years wide illumination{coverage} was received with foreign experience of the financial control, the general{common} organizational-methodical basis of the financial control - the Declaration of supervising principles of the control, accepted by the International organization of the maximum{supreme} control bodies (ИНТОСАИ) in a Lima is analysed, role Счетных of chambers in work of the international organizations of the financial control of the different countries is proved. Efficiency of the organization of the state financial control is estimated{appreciated}, the structure, problems{tasks} and functions of bodies of the financial control of various levels, system of their coordination and interrelations is in detail described.
The close attention is given legal aspects of the financial control, rules of the state financial control, organizational-functional standards of inspection activity. The comparative analysis of a technique of carrying out of a various sort of control actions is often spent, beginning{starting} from a stage of their preparation and finishing{stopping} an estimation of their productivity, the basic directions of the state financial control and methods of their carrying out. In scientific works offers on perfection of the financial control, over questions of change of the status of bodies of the state financial control, their functions and the rights, exceptions of duplication of control functions and perfection of the internal organization are formed.
Results of scientific researches have laid down in a basis of the organization, procedures, rules and standards of auditing activity of the state bodies of Russia. However it is the most detailed questions of a technique of контрольно-auditing work are shined{covered} in works of experts of the Soviet period. In works of modern writers in a greater measure questions of the state control are developed. Those works which are devoted to a technique of контрольно-auditing checks, in a greater measure are coordinated to audit and problems{tasks} of контрольно-revision committees of commercial structures. Problems of methodology, a technique and the organization of activity of bodies of the state control are discussed and actively put, however concrete recommendations on monitoring procedure are formulated extremely seldom. In the majority of proceedings specificity of the organization and methodology of контрольно-auditing work at the present stage and in different directions till now are opened insufficiently.
Separate works mention{touch} questions of definition of terms « the state financial control », "audit", "check", but steady terminology of the state financial control is absent.
There is no complex comparative analysis of various aspects of audit of the Soviet and modern periods, estimations of change of object and the subject of infringements which audit should reveal. Existing descriptions of procedures of audit in many respects are based{founded;established} on the out-of-date representations about audit, as about the allmighty and omnipotent form of the weapon of revealing of infringements that corresponded{met} to a situation at the state pattern of ownership.
Undoubtedly, an estimation of an opportunity of use of receptions and the methods of auditing work developed during Soviet time, would allow to enrich techniques of контрольно-auditing work and would promote increase of productivity of spent контрольно-auditing checks in modern conditions.
At the same time, it is obvious, that the concept of audit, its{her} organization and methods of its{her} carrying out require essential changes.
For formation of new methodological approaches and formation of modern techniques of контрольно-auditing work great value ordering and generalization of experience of the countries with traditional market economy, in particular has studying of experience of development and application of standards of контрольно-auditing work.
Development of standards of the auditing activity similar accepted in international expert{practice}, is one of priorities of perfection of the state financial control. Change of the status and powers of the auditor, democratic protection of the personal rights force to consider{examine} in new aspect application at the present stage of such traditional methods as interrogation of physical persons{faces}. Till now not enough attention is given modern requirements to a level of the organization of the internal financial control of inspected object. Practically questions of a complex estimation of an overall performance of bodies of the state financial control over a level of subjects of federation and institutions of local government were not mentioned{touched} in modern works.
Till now practically there are no operating time on standardization of methodical maintenance of activity of control bodies; there was no experience of development of special standards of carrying out of контрольно-auditing actions, there are no also standards of maintenance of quality and productivity of the control actions spent by bodies of the financial control at all levels of managing.
Absence of the system approach to questions of methodology, a technique and the organization of контрольно-auditing work generates unproductive labour and budgetary expenses, reduces efficiency of the financial control over the country.
These problems have defined{determined} the purposes and structure of the given dissertational research.
The purpose of dissertational research is formation of теоретико-methodological base, a technique and the organization of контрольно-auditing work of bodies of the state financial control over different levels and in view of specificity of checked economic objects.
Realization of this purpose demands the decision of following problems{tasks}.
Подцель 1 - to prove prime directions of development of the state financial control over the present stage on the basis of the analysis and estimations of its{his} organization. For achievement of this подцели are put and solved following problems{tasks}:
- Development of the conceptual device, specification of the basic terms of the state financial control, allocating their basic attributes and to offer the specified definitions;
- A substantiation of a sphere of activity of service of financial-budgetary supervision;
- A grouping of the basic kinds « infringements in financial-budgetary sphere » being a subject of financial-budgetary supervision;
- Classification of possible{probable} infringements in financial-budgetary sphere on deviations{rejections} from legislatively-rules of law;
- Disclosing influence on the organization and methodology of auditing work of the prereform on the basis of comparative analysis prereform and modern conditions of functioning of subjects of managing, changes of the basic attributes of infringements (object, the objective party{side}, the subject, the subjective party{side}) in financial-budgetary sphere.
Подцель 2 - to allocate the basic organizational aspects of контрольно-auditing work. For achievement of this подцели are put and solved following problems{tasks}:
- Ordering principles of the organization of audit at the present stage;
- A substantiation of a role of standardization of control actions and concrete rules of auditing activity;
- Definition of the basic requirements to documenting control action;
- Development of offers on perfection of the organization of auditing work.
Подцель 3 - to develop the basic methods of контрольно-auditing work adequate to modern conditions of managing. For achievement of this подцели are put and solved following problems{tasks}:
- To prove methods of an estimation of reliability of the organization of system of the internal control of the inspected organization;
- To develop recommendations on application of a method of selective inventory of material assets of the inspected organization;
- To give the recommendation on practical application of a method of interrogation in view of a principle of legality and protection of the personal rights as to the maximum{supreme} value of a democratic society.
Подцель 4 - to lead the comparative analysis of techniques of audit of separate clauses{articles} of the budget, as a prototype of auditing standards of check of separate directions of activity of managing subjects. For achievement of this подцели are put and solved following problems{tasks}:
- Allocation of economic operations of the raised{increased} risk in the inspected organization;
- Development of a technique of carrying out of audit of separate clauses{articles} of the budget, including the description of typical infringements and ways of their revealing;
- Formation of a complex technique of audits of separate clauses{articles} of the budget on an example of separate budgetary establishment.
Подцель 5 - to offer complex system of an estimation of productivity and efficiency of контрольно-auditing work. For achievement of this подцели are put and solved following problems{tasks}:
- Ordering existing criteria of productivity and efficiency of контрольно-auditing work;
- Development of methodical toolkit of quality check of work of контрольно-auditing services of a various level;
- A substantiation of complex system of an estimation of productivity and efficiency of контрольно-auditing work;
- Definition of ways of increase of efficiency of контрольно-auditing work.
Object of research was activity of bodies of the financial control of representative and executive branches of various levels of authority in the Russian Federation.
Object of research were the methodology, a technique and the organization of контрольно-auditing work.
Theoretical and methodological base of research were works of domestic and foreign scientists, materials of scientific conferences and seminars, dissertations, other scientific and educational literature.
By preparation of the dissertation the author leaned{based} on legislative and normative documents in the field of book keeping, audit, the financial control, legislative and normative materials of Russia. Except for that foreign experience on the organization of the financial control has been studied{investigated}.
Empirical base of dissertational work became materials of personally lead checks of various control departments of the country, including bodies executive and representative branches of authority, audits under orders of law enforcement bodies, judicial-accounting examinations on behalf of agencies in charge of preliminary investigation, certificates{acts} of auditing services and the commissions of joint-stock companies. Official annual reports accessible to the wide public and separate materials Счетной of chamber of the Russian Federation, the Main control management of the President of Russia and of some regional bodies of the control were used. The materials received by the author at participation in checks of managements on struggle against organized and economic criminality were used.
All positions and conclusions of the dissertation are given reason, have a theoretical and practical substantiation, are confirmed by results of control actions, compared to the results received by other researchers.
Reliability of substantive provisions and recommendations of dissertational work is provided with application of general scientific and special methods of research, in particular the system analysis, the theory of economic systems and models, the theory of the economic information, the theory of conditions. Besides during research receptions of generalization, ordering, comparison, supervision, inspection of objects, abstraction, formalization, groupings and classifications, expert estimations, testing and other heurisms were applied.
Research is executed within the limits of п.2.1 « Base principles of carrying out of accounting examination » and п.2.4. « Methodology of development of programs of audit and the plan of check » Passports of specialities ВАК (economic sciences) on a speciality 08.00.12" Book keeping, statistics ».
Scientific novelty of research consists in development of теоретико-methodological and methodical positions on the organization of контрольно-auditing checks at different levels and in view of specificity of checked managing subjects.
In research following results which contain elements of scientific novelty are received:
On the basis of generalization of the standard terms « the state financial control », « financial-budgetary sphere », "audit" and "check" are allocated the basic attributes of these concepts and the specification of definitions considering their essential basic characteristics is offered;
The maintenance{contents} is opened and classification of financial infringements, characteristic for the present stage of development of economy of Russia is given, the model of ranging of financial infringements on a degree of impaction of the responsibility for their fulfilment in the legislation of the Russian Federation also is offered;
Influence on the organization and methodology of auditing work of changes of the basic attributes of infringements (object, objective is certain
The parties{sides}, the subject, the subjective party{side}) in financial-budgetary sphere, characteristic for the Soviet and modern periods;
The maintenance{contents} of principles of контрольно-auditing work, including objectivity, completeness, the liability for control, availability and an openness is opened;
The method of an estimation of system of the internal control of the inspected organization on the basis of a regularity and completeness of inventories of actives of the enterprise is offered;
Unlike traditional approaches the technique of application is developed at carrying out of audit of methods of selective inventory and interrogation, positions of these methods as bases of the base project of the corresponding{meeting} standard of auditing activity are opened. Their essence consists in examination of the previous audits, development of prime control actions of the control checking on object, presence at the enterprise of the developed measures on strengthening{amplification} the control over safety commodity-material assets, considering opportunities of arrangement to workers of security service of the enterprise, the prevention{warning} of use by plunderers of nonexistent commercial structures, coordination of results of inventory with non-observance of the "know-how".
The algorithm of reception of explanations from official and is material-responsible persons{faces} is developed, specific goals and possible{probable} conclusions of results of interrogation are formulated. Necessity of a tentative estimation of system of the internal control over inspected object with the purpose of necessity перепроверки results before the lead inventories by administration of the enterprise is proved;
Private{Individual} techniques of check of separate clauses{articles} of the budget are formulated, base positions for the project of corresponding{meeting} standards of auditing activity are offered;
Features of the approach in formation of target techniques of checks of an expenditure of budgetary funds in educational, research establishments and other establishments of social protection are revealed;
The technique of check of productivity of work of контрольно-auditing bodies in which basis presence and the analysis of methodical maintenance of контрольно-auditing work are put is developed: rules and standards of auditing activity, examination of grants{manuals} and instructions on carrying out of auditing procedures, completeness of banks of data on ways of fulfilment, concealment and revealing of financial infringements. The orientation of контрольно-auditing body on revealing of the facts of "cashing in" new on the character, «отмыва» the money resources connected with them of dummy jobs and doubtful transactions is established{installed}.
The practical importance of research.
Theoretical and methodological recommendations are generalization by result of work of the author in ¬«ЎФУ«ЅэЎ«-auditing management of the Ministry of Finance of the Russian Federation and researches of a problem of becoming of the regional financial control over scientific institutes of system of the Russian academy of sciences and academy of Public service at the President of the Russian Federation. They are practically approved in work of some bodies of the financial control, focused on wide practical use and can quite be a basis for нормотворческой activity. Substantive provisions of research can be used in research and educational processes.
The presented techniques and offered projects of auditing standards can be used as base for development of national auditing standards of Russia.
Practical value in particular have:
Technique of контрольно-auditing check of an expenditure of budgetary funds in educational establishments;
Technique of контрольно-auditing check of an expenditure of budgetary funds in the research organizations;
Technique of контрольно-auditing checks of an expenditure of budgetary funds in establishments of social sphere;
Technique of an estimation of productivity of work of контрольно-auditing bodies.
Introduction and approbation of results of research.
The offered techniques have practical value and have passed{have taken place} experimental check in контрольно-счетной chamber of the Perm area, контрольно-auditing management of a finance administration of administration of Perm, Management on struggle against economic crimes of the Department of Internal Affairs of the Perm area and in a number of the enterprises of region.
Separate positions of the dissertation can be used in carrying out of employment{occupations} at rates « the Control and audit », « judicial-accounting examination », « the State financial control ». In
Particulars, they have been used in educational process in Financial academy at the Government of the Russian Federation and the All-Russia state tax academy of the Ministry of Taxes and Tax Collection of Russia, in the Ural academy of public service at the President of Russia, at the Perm classical university and other regional educational institutions of Russia.
The received theoretical and methodological results were published in scientific magazines and collections of the works included in the list, recommended ВАК for the publication of the basic results of dissertations on competition of a scientific degree of the doctor of sciences.
Publications. The basic results of research are published in scientific monographies, clauses{articles} and manuals in total amount 60 items л.
Volume and structure of work. The dissertation consists of the introduction, six chapters{heads}, the conclusion, the list of the literature, the appendix.


Substantive provisions of research are consolidated in five groups of problems.
The conceptual device of the financial control.
Characterizing value of the state financial control, the President of Russia V.V.Putin has noted: « the Organization of the reliable control over target execution{performance} of budgets and use of the state-owned property - one of the major conditions of construction of the strong and safe state, protection of interests of its{his} citizens ». It has once again confirmed, that the new system of the state financial control adequating to modern economic and political principles of management by a national facilities{economy} is necessary for a society.
In work definitions of the term « the state financial control », used in operating{working} normative{statutory} acts, projects of normative documents and in proceedings of experts in the field of the financial control are considered{examined}. The lead analysis has allowed to allocate following essential attributes of the state financial control as special form of the control:
1) the Supervising subject - public authorities; activity of the state bodies is carried out within the limits of their competence which excess is illegal; therefore the instruction{indication} in definition on activity of state bodies within the limits of the established{installed} competence is excessive. The mention of system of state bodies as demands definition of the system that concerns more likely to the mechanism of realization of the control, than over its{his} essence is inexpedient.
2) the Controllable subject - public authorities and local self-management, legal and physical persons{faces}. Now any body is not excluded from sphere of the state financial control. In particular, charges on the maintenance{contents} of deputies of the State Duma, calculation of taxes from wages of auditors Счетной of Chamber are supervised, introduction of the control over large charges of all physical persons{faces}, etc. is planned
3) Object of the control - the economic activities of controllable subjects financial and connected by it{her}. In spite of the fact that it is difficult to allocate the economic activities which have been not connected with movement of financial streams, probably, any situations create economic operation, movement of financial streams on which does not exist (for example, workers of a factory leave on субботник (free of charge) on cleaning territory of a factory). At the same time not all financial activity is supervised by the state, but only that its{her} part which is carried by the law to area of the state control. However, a mention of it{this} in definition of the financial control unduly as activity of the state bodies can be carried out only within the limits of their competence. Nevertheless, to emphasize «нетотальность» the state control, over definition it is possible to include restriction of sphere of the control « in statutory limits ».
4) the Purposes of the control - estimations of observance by controllable subjects of norms{rates} of the financial legislation of the Russian Federation. The instruction{indication} on the purpose of an estimation of efficiency and rationality of an expenditure of controllable means are duplicating. The duty of an effective and rational expenditure of budgetary funds is fixed in the financial legislation, item 160 and 163 Budgetary codes of the Russian Federation, and besides it is inapplicable to such sphere of the state control as the tax and customs control.
On the basis of the allocated essential attributes, in work following definition of object of research is offered:
The state financial control is an activity of the state bodies under the control over statutory limits behind the economic activities of public authorities financial and connected by it{her} and local self-management, legal and physical persons{faces}, with the purpose of an estimation of observance by them of norms{rates} of the financial legislation of the Russian Federation.
From offered definition it is visible, that state financial the control its{her} part which has received the name of " financial-budgetary sphere » covers not all financial activity of controllable subjects, and only. As a result of carried out research it is revealed, that the concept « financial-budgetary sphere » now in the legislation is not certain, and the term « budgetary sphere » as which understand all system of attitudes{relations} on receipt and an expenditure of means of budgets of all levels at various stages - from planning before drawing up of the reporting is more often used.
In work the parity{ratio} of concepts « budgetary sphere » and « financial sphere » is considered{examined}. At a substantiation of borders of sphere of public finances (or budgetary sphere) in cumulative{aggregate} financial sphere it is defined « final бюджетополучателя ». It is shown, that now exact definition of " the addressee of budgetary funds » in normative documents is absent, that causes significant uncertainty of a substantiation of real borders of budgetary sphere, that is that limit in a chain of movement of budgetary funds, crossing which the monetary stream leaves sphere of the state control.
For example, according to Regulations about to federal service of the financial-budgetary supervision, the approved{confirmed} Governmental order of the Russian Federation from June, 15th, 2004 N 278, with a view of realization of powers in the established{installed} field of activity the Federal service has the right:
1) to check in the organizations receiving means of the federal budget and means of the state unappropriated funds, actual presence, safety and correctness of use of means,
2) to spend in the organizations of any patterns of ownership which have received from the checked organization money resources, material assets and documents, checking of records, documents and data with corresponding{meeting} records, documents and data of the checked organization (counter check).
Let's illustrate a problem of definition of sphere of the control over an example:

Fig. 1. The conditional scheme{plan} of an expenditure of means budgetary establishment

If to look at fig. 1, carrying out of counter check at the supplier 1 - the foreign organization - трудновыполнимо. In the second case, the addressee of means from the budget is the intermediary who has transferred this money to the supplier (manufacturer). Under the formulation of the decision financial-budgetary supervision has the right to check infinitely long chain of such organizations, thus already in this chain - the supplier - can not know the second part that the acted{arrived} means - budgetary, therefore application to it{him;them} of rules of work with budgetary funds (for example, no-purpose use) will be impossible. What kinds of the responsibility the addressee of budgetary money of the second and further a part in this case can bear{carry}, by normative{statutory} acts is not established{installed}. Thus there is a question on correctness of reference of these means to budgetary.
In the third example of means are listed{transferred} the individual businessman who the organization is not, and under the text of the normative document counter check of its{his} documents is not included into the competence of financial-budgetary supervision.
With the purpose of the analysis of parities{ratio} of concepts « budgetary sphere » - « financial sphere » in work various definitions of concept « financial - budgetary sphere » as spheres of realization of the state financial control are considered{examined}:
As sets of budgetary legal relations and parts of the legal relations arising in sphere of the private{individual} finance, carried by acts{legislative acts} to sphere of the state financial control; in this value the term « the financial-budgetary sphere » is wider, than the term « budgetary sphere ».
As sets of the budgetary legal relations, being object of the state financial control. The term « financial-budgetary sphere » is equal this value on volume to the term « budgetary sphere ».
As parts of the budgetary legal relations directly connected with real, instead of planned, by movement of financial streams; in this value the term « financial-budgetary sphere » already, than the term « budgetary sphere ».
The first definition, as most full reflecting sphere of the state financial control is represented to the most comprehensible. As a problem{task} of the financial-budgetary control is prevention and revealing of infringements, the preference is given to this concept. It is shown, that in normative documents definition « infringement in financial-budgetary sphere » is not fixed.
Definition of concepts « Infringement of the budgetary legislation of the Russian Federation » is given in clause{article} 281 of the Budgetary code of the Russian Federation. The parity{ratio} of concept « infringement in budgetary sphere » with concept « infringement in financial-budgetary sphere » is debatable. Undoubtedly, the concept of the finance is wider, than concept the budget. Nevertheless, it is revealed, that at a choice of formulations legislators not quite consider parities{ratio} of the settled concepts. So, chapter{head} 15 of the Code about administrative violations of the Russian Federation refers to « Administrative violations in the field of the finance, taxes and tax collections, a securities market » from what it is possible to draw a conclusion that all three components are considered{examined} by the legislator as separate areas, that is taxes and tax collections represent the area separate of the finance for the administrative legislation.
In a general sense, infringement is a default of the established{installed} rules and positions. In the dissertation following classification of financial infringements is offered:
Ø Infringements, punishments for which fulfilment are not established{installed};
Ø Infringements for which fulfilment administrative punishment is provided only;
Ø Infringements for which fulfilment punishment under criminal law (crimes) is provided.
At the analysis of norms{rates} кодифицированных the certificates{acts} establishing{installing} the criminal and administrative responsibility for infringement of the budgetary legislation the most severe punishment under criminal law is revealed, that, established{installed} for a no-purpose expenditure of budgetary funds. Thus the maximal punishment under criminal law constitutes 5 years of imprisonment (item 285.1 and 285.2 УК the Russian Federation). For other kinds of financial infringements the direct criminal liability is not established{installed}. In work classification of infringements on a degree of impaction of the responsibility for their fulfilment in normative{statutory} acts is resulted{brought}.
One of important points in becoming the financial control is strengthening{amplification} a measure of the responsibility for the admitted{allowed} facts of irrational and inefficient use of budgetary funds.
For realization of a problem{task} of revealing of infringements all is offered to be divided{undressed} actions made by controllable object on:
1) correct actions - that is the actions accomplished according to established{installed} rules;
2) wrong actions (infringement) - that is the actions breaking established{installed} rules;
3) uncertain actions - actions which order of fulfilment precisely is not established{installed} by normative{statutory} acts.
Differentiation between the first and second group are obvious only at first sight. Practice creates set of situations when classification of actions causes uncertainty. For example, to the enterprise the limit of the rest of money resources in cash department - 500 roubles is established{installed}. The organization leads cash calculations in great volumes. Last record on cash department for a day, the rest of cashes over a limit make out delivery of money to the cashier on receipt with the formulation « on хознужды », and the first record in cash department next day accept from it{her} this money with the formulation « return of the accountable sums ». Formal infringement is not present so to give out on receipt money it is not forbidden, however in essence operation is fictitious.
Group « uncertain actions » creates the greatest complexity for the controller. For example, the current legislation does not contain requirements on a substantiation of carrying out of repair of constructions. As a result managing subject can carry out repairs a construction annually, and on such actions the legislation does not contain a formal interdiction.
Therefore the orientation of supervising system on revealing of "infringements" demands more exact definition and disclosing of essence of concept "infringement".
In work the comparative analysis of ways of fulfilment of infringements in comparison with the Soviet period is lead. Assignment of the socialist property occured{happened} mainly by direct plunder, larceny; illegal economy on raw material (недовложения); postscripts and forgeries, a fake of waybills. The modern level of fulfilment of infringements incomparably above and infringement is made:
Mainly legal by, using an ambiguity of laws, their discrepancy, or absence of the law,
With registration of all necessary documents,
At high quality of the fakes indiscernible visually,
By means of creation подставных legal persons{faces},
With use of modern means. Change of ways of fulfilment of infringements from direct plunder and postscripts on issued documentary legal schemes{plans} change of methods of audit demand. In the latter case continuous documentary check will reveal nothing, as all documents are issued correctly. The role of analytical procedures, financial investigations, the organizations of the total control over movement of large financial streams at all stages increases.
In work essential changes of organizational characteristics of fulfilment of infringements are shown. If during the Soviet period of infringement were made mainly within the limits of one legal person{face}: one person (without participation of a management{manual}); several people (without participation of a management{manual}); with participation of a management{manual}. Infringements with participation of a chain of the legal persons{faces}, made by several persons{faces} (without participation of a management{manual}), with participation of a management{manual}, with participation of officials of public authorities now prevail.
In work matters of form of control action are considered{examined}. In normative and methodical documents of a various level and in the scientific literature two basic forms of the control are mentioned: "audit" and "check".
Comparing with definitions of the given forms in various sources, it is proved, that the basic discriminating{distinctive} feature of audit in the developed practice is its{her} carrying out under administrative compulsion. It always check on vertical subordination, purpose{assignment;destination}, carrying out and acceptance of measures by results of which depends from higher on an administrative vertical in relation to the inspected subject of body. Such definition of audit can be named « audit in the broad sense of the word ».
In the dissertation audit (in the broad sense of the word) is a form of realization of the financial control which carrying out is provided with the mechanism of administrative compulsion.
The term "check" is wider, применимым to many aspects of activity (for example, check of specifications) and to equal subjects by administrative position (for example, auditor check on the basis of the prisoner гражданско-»Убу«у«ъ« the-legal contract).
Carrying out of the financial control over administratively subordinated subjects probably in case of realization of check not only the state control bodies, but also employees of a department of the internal control of holding.
For allocation of audit (in narrow sense of this word) as forms of the state financial control it is necessary to allocate special, specific features of such check:
1) audit is spent by bodies of the state financial control of the special competence;
2) activity of such bodies on carrying out of audit is financed due to means of the budget of a corresponding{meeting} level;
3) the organization and carrying out of audit is a part of the mechanism of the state (municipal) management;
4) the decision by results of audit is accepted by the authorized body of the government,
5) if necessary carrying out of audit and execution{performance} of the decisions accepted by its{her} results can be provided by measures of the state compulsion.
Proceeding from listed above characteristics, it is possible to define as audit as forms of realization of the state financial control:
In work audit (in the narrow sense of the word) is a form of realization of the state financial control which is spent by specialized bodies of the state (municipal) authority due to means of the budget of a corresponding{meeting} level; is a part of the mechanism of the state (municipal) management; the decision by results of which is accepted by the authorized body of the government, carrying out and execution{performance} of the decisions accepted by results of audit can be provided by measures of the state compulsion.
Specification of terms of the state financial control, budgetary and financial sphere, kinds and ways совершений infringements and their attributes, introduction of concept of audit in wide and narrow senses is a basis of perfection of a technique and the organization of контрольно-auditing work.
Organizational aspects of контрольно-auditing work.
By consideration of organizational aspect it is proved six new principles of контрольно-auditing work:
1. « the Responsibility of workers of the control » - should be before independent foreign body of the control and the public, instead of before a management{manual} and officials within the limits of the body. Absence of such control enables heads of bodies of the financial control of the executive authority formally to approach{suit} to execution{performance} of the basic functions.
2. "Objectivity" - the maintenance{contents} of reports (certificates{acts} and information{inquiries}) control actions should be objective, i.e. the stated facts should be shined{covered} from all points of view, in view of concrete circumstances and the conditions accompanying infringements and deviations{rejections} from the accepted legislation.
3. "Completeness" - it is necessary to exclude plurality of checks and the facts of their duplication, unequivocally to define{determine}, after what control action the object is considered checked up, whether if necessity for additional actions, whether there are good causes for the reference{link} to results of the previous check. It is necessary to solve also, whether are results of checks good cause for excitation of criminal case by agencies in charge of preliminary investigation.
4. "Liability for control" means, that any body of the financial control should be subjected to corresponding{meeting} control independent of it{him}. Any body of the state financial control cannot remain basically not accountable.
5. "Availability" assumes an opportunity of participation of corresponding{meeting} experts under the initiative in the open competition on replacement of a vacant post in bodies of the financial control. The information on date, a place and on conditions of carrying out of competition comes under to publication in official publications of corresponding{meeting} body concerning work of bodies of the financial control. However for last 15 years there is no similar case. This measure in the certain degree can warn the facts of corruption in enforcement authorities.
6. "Openness" assumes a basic opportunity of participation in control action of any citizen of Russia which initiator it{he} is also acquaintance with all materials of check, except for cases when premature{anticipatory} disclosure of materials of check can prevent to work of law enforcement bodies.
For ordering контрольно-auditing work the following list of standards and rules which can be put in a basis of formation of system of standardization of auditing activity is offered:
1. « regulation of activity and powers of контрольно-auditing body »
2. « the organization and carrying out of control actions »
3. « the organization of auditing procedures »
4. « carrying out of control actions »
The specified standards are expedient for developing in view of operating{working} international standards.
In work offers on perfection of process of documenting of control actions, registration of the deed of inspectorship, feature of the organization of audit on behalf of agencies in charge of preliminary investigation, other offers on perfection of the organization of auditing work, in particular are formulated:
Creation in structure of the Ministry of Finance or Счетной to chamber of the Russian Federation of Methodological advice{council} on perfection of the financial control over the country and the edition of the normative{statutory} acts adjusting{regulating} контрольно-auditing work;
Development of the list of professional requirements for carrying out of the All-Russia certification of controllers-auditors;
Acceptance of the program of training and the statement of the centers of preparation of auditors with delivery of the qualifying certificate;
To the specialized research organizations together with agencies in charge of preliminary investigation to generate bank, data on forms совершений and concealments of financial infringements;
Managers of credits, heads and chief accountants of the organizations to enter new duties. To give the receipt that the presented reporting does not contain distortions and the obscure moments and it is subjected to the internal control. Official and is material-responsible persons{faces} to give an explanation to auditors in oral and written forms;
To entitle auditing departments by results of control actions to bring a attention to the question on cancellation in corresponding{meeting} cases of the certificate of the professional bookkeeper at the employees of the accounts department who have admitted{allowed} financial infringements.
To enter into the criminal code clause{article} about impeachment of controllers-auditors for the dropped financial infringements, owing to default properly the official duties.
Methodology and methods of контрольно-auditing work
The important part of methodology of контрольно-auditing work is the estimation of system of the internal control of the inspected organization in view of an estimation of reliability of materials of the inventory lead by workers of the inspected organization. The qualified analysis of such materials enables objectively to estimate{appreciate} reliability of accounts, a condition of the financial control over administration of the enterprise, service of accounts department and other services of the internal control and audit.
In work typical ways of concealment недостач or available surpluses are analyzed at carrying out of inventory.
On productivity of inventory are subdivided into following kinds:
1. Inventories authentic;
2. Inventories where on separate positions the facts of regulation of final results also are commodity-material assets admitted{allowed};
3. Fictitious materials of inventory.
Fictitious materials of inventories represent a set of the documents ostensibly organized and lead operations of recalculation, weighing, survey, entering of results, comparisons to data of accounting documents, etc. can be defined{determined} such inventories to such attributes:
- Absence of productivity of inventories;
- Appearance of documents (it is poorly used, not помятый);
- The order of filling of data in inventory sheets (absence of mistakes{errors} and their corrections, one handwriting, constant color of paste and ink at all persons{faces} involved during inventory, beginning{starting} from members of the inventory commission up to the affirmative signature of the head and chairman of the inventory commission);
- Impracticable amount of works in comparison with dates started and the terminations{endings} of recalculation and weighing, because of quantity{amount} of the persons{faces} involved in inventory, volume, the nomenclature and weight of values).
Further in work the mechanism of practical application of a method of inventory is developed by the auditor.
It is recommended to define{determine} preliminary, what sums недостач and surpluses have been revealed earlier at materially responsible persons{faces}, whether not was are compensated by them of shortage for the large sums considerably{much} exceeding their annual wages at the inspected enterprise.
The controller should analyze data about the experience of work of materially responsible persons{faces}, the previous places of their labour activity, personal characteristics, a material well-being, long-term work « without holidays », etc.
It is necessary to designate in advance objects of inventory, number of control starts of raw material in manufacture, to choose values and the products which are coming under profound check and examination. It{this} is preceded, as a rule, with following work.
Checking should familiarize with the developed order of entering into account commodity-material assets, to establish{install}, whether they correspond{meet} to the normative documents adjusting{regulating} book keeping in Russia, in concrete branch; whether arrival of values in view of their qualitative characteristics (сорность, humidity, fat content, etc.) is made, whether the last prove to be true data of laboratory analyses. For this purpose it is necessary to choose a number{line} of values, and by way of the subsequent control to organize examination in other similar independent laboratory.
In work the widespread ways of frauds with material assets and ways of their detection are resulted{brought} (absence of documents on погрузо-unloading documents and delivery of values can specify fictitiousness of the presented documents; it is necessary to track{look after} "movement" of such values, to reveal a variant of their write-off on manufacture).
Productive enough is applications during audit of a method of interrogation. Reception of explanations should have conciliatory character, without any pressure and threats from the controller. Mutual relations with interrogated should is under construction on the basis of goodwill, being guided by requirements of formal procedure, as one of compulsory conditions of carrying out of control action and delivery of materials of check.
At the first stage it is necessary to achieve the main thing - the consent to argument in writing; to receive answers to the general{common} questions with their subsequent concrete definition. The conversation should pass{take place} in simple clear language, without excessive официальности; edition and style of set questions should correspond{meet} to these conditions.
The list and statement of questions should coincide with the purposes and problems{tasks} of control action, to not be beyond activity of the checked enterprise. The provisional list of questions in a direction « Acknowledgement{Confirmation} of actual participation and observance of the operating{working} order of the organization and carrying out of inventories commodity-material assets is developed and is resulted{brought}. An example of such questions can be:
- Acknowledgement{Confirmation} on participation in inventory;
- The list of the persons{faces} participated in inventory;
- Concrete duties of participants of inventory;
- Personal participation in calculation, recalculation, weighing, measurement and other similar actions;
- Whether confirms skill to use with a weight facilities{economy};
- Whether led records of the counted values how there was a calculation, whether records where they are necessary can be presented;
- Whether was the fact when members of the inventory commission led{order} records according to the materially responsible person{face};
- Whether was the facts when inventoried in boxes, bales, containers, in other container without unpacking;
- How destruction of values was made, that thus was used; where there was a destruction who else is direct in it{this} participated and present;
- If selective inventory was spent, whether the list of names of inventoried values has been in advance constituted. Who constituted it{him}, a principle of a choice; at carrying out of such inventory who offered names, whether took it{him} from the material report; whether there was initiators of it{this} a storekeeper or the bookkeeper who is keeping account given object, these conditions are sufficient for a juggling of results of inventory at presence of arrangement.
At flat refusal of workers of the enterprise of a summer residence of explanations under various pretexts: « a trade secret, an interdiction of the head, I remember nothing, refusal without an explanation of the reasons, etc. » it is necessary to inform the head of group of auditors. Depending on a situation it{he} accepts final judgement on the arisen problem: an output{exit} on the head of division, the enterprise, the higher organization.
Questions of a technique of carrying out of контрольно-auditing actions are offered to be considered{examined} from a question of segmentation of sites of the account and revealing of areas with high risk of presence of financial infringements. These data enable to concentrate an available working potential on check of the most important questions, more effectively to use available personnel resources, to achieve greater efficiency of контрольно-auditing work.
On the basis of segmentation such sites of the account where the probability of financial infringements is greatest also which are allocated demand the careful approach to the control over auditors. Depending on various circumstances the raised{increased} risk of infringements is possible{probable} in all spheres of activity of object of the control. Bases for the subsequent segmentation of sites of the account can be: change of is material-responsible persons{faces}, суммовые fluctuations of operations, a real opportunity of application of clearing settlements at calculation for cash at set of transactions and for the long period, presence of the facts of delivery in подотчет the large sums to the head, or other workers of the administrative board of the enterprise, territorial разбросанность cash operations, a track record of the materially responsible person{face}, personal circumstances of workers of establishment and many other things.
The technique of carrying out of audit of separate clauses{articles} of the budget offered in the dissertation is considered{examined} on an example of check of completeness of entering into account of proceeds from rendering paid services to the population establishments of public health services.
In particular in work it is emphasized, that the auditor should establish{install} the list of all rendered paid services at the checked enterprise, their essence, kinds and features of formation of the price (tariffs, discounts, etc.).
The auditor should study{investigate} the order of filling of the primary documentation at rendering such services, including:
At presence of the clients expecting service during the moment of studying by the auditor of the given question to receive from them explanatory directions about the order on these services, what official how final settlement on the received services is made, quantity{amount} and quality of the last.
To interrogate the workers of accounts department involved in it{this}, what order of gathering and entering into account of money from clients, whether what documents leave, registered in the book of credit orders, whether the operating procedure with a cash, what document it{he} is approved{confirmed} at the enterprise is regulated, to check up its{his} performance in practice.
The controller should analyse receipt of money for the separate periods on the sums. At presence of essential divergences in separate days to establish{install} the true reasons for it{this}.
Proceeding from a standard time of rendering of one service or procedure, it is necessary to count up the sum of real receipt of money for a working day and to compare to actual receipt. For the most careful approach it is expedient to choose days when receipts of a monetary cash are minimal.
To define{determine} real quantity{amount} of patients of the past through the given expert it is possible to define{determine} on indirect data, not accounting records or other data from other sources.
The personal auditing practice allows to draw a conclusion, that concealment of proceeds essentially probably in two forms:
Ø Partial concealment when the part of the received sum for the general{common} massage in the sum of 500 roubles is credited only, and is made out only massage of a separate site of a body, for example, 200 roubles;
Ø Full concealment when the proceeds are not reflected at all in the reporting.
The most refined variant - when concealment of proceeds will be organized together with workers of accounts department, under the preliminary arrangement. Check is under construction on comparison of data of the expert and the cashier when the expert transferred{transmitted} sums of money in the full received volume, however the cashier in the cash report can not show a part of the sum.
During audit it is recommended to provide within some days constant presence of the controller on a place of rendering of services. To compare with volumes of proceeds for these days with previous. At significant deviations{rejections} the concrete reasons which have caused such deviations{rejections} are found out.
The widespread infringements at realization of calculations on wages are:
1. Charge of wages подставным or to invented persons{faces} for actually outstanding work; probably, that work earlier is executed and paid to other persons{faces}.
2. Inclusion in payment documents of the dismissed or temporarily absent workers of the enterprise. For revealing such infringements the controller is obliged to verify data is settlement-paysheet with documents on a staff department - applications{statements} and orders on employment, work-record cards; with them compare to primary documents on charge of wages, i.e. sheets, orders, personal accounts and settlement leaves.
3. In conditions of manual processing documents are possible{probable} дописки the sums after delivery to workers of wages in the column « To delivery on hands » in paysheets. Feature inherent in these infringements is shown that they are possible{probable} only in arrangement of the cashier and the bookkeeper by calculations of wages. It осуществимо and one bookkeeper at execution{performance} of duties of the cashier by it{him}. For this purpose the bookkeeper initially at drawing up of the sheet overestimates a result under the column « To delivery for hands » and transfers{transmits} it{her} to the signature to chief accountant and the director who on the developed established{installed} trust or because of absence of time do not spend arithmetic check of the document. After delivery of the proved lawful wages when all workers have undersigned for reception of means, malefactors correct figures or elementary finish payments depending on a situation, for the subsequent withdrawal of money from cash department.
The facts of overestimate of works that leads to unreasonable{ungrounded} charge and payment to wages are supposed. The most operative and authentic way the organization of control measurements is considered. By means of them establish{install}, what works and, in what volume were postscripts who exactly in this connection unreasonable{ungrounded} payments are made. The most advanced infringers of conducting book keeping in these purposes use the "latent" works to which ground, repair and other, which checks concern to the moment by virtue of objective causes, visible traces have not left.
In similar cases the facts of default or overestimate of amounts of works can be established{installed} by check of operations accompanying it{these}:
- Whether there were in a warehouse during this period materials necessary for these works, spare parts, whether values and in what quantity{amount} stood out;
- Whether necessary tools, the equipment, special technics{technical equipment}, transport were used for the specified works;
- Whether these facts data on security service of the enterprise on departure object of the control of machines{cars} and mechanisms prove to be true;
- Whether are written out and for what time of the miss{passing} to executors;
- Whether the suspension of manufacture or rendering of services for the period of carrying out of repair, emergency and other works proves to be true documentary and actually.
Further the technique of check of a reality of performance of works or the rendered services is considered{examined}. From the auditing point of view of work and service can leave a material trace or is not present. So, repair and civil work - have the material form, their results, probably, to see to the controller without the invitation of the expert, and the fact of realization of repair and civil work, it is possible to establish{install} visually (a stage of construction, presence of works on an accomplishment, quantity{amount} of the built floors, etc.) . Other works and services can not leave similar results, that is have non-material{incorporeal} character, therefore the auditor cannot be convinced by survey of a reality of their rendering. Scientific works, various services concern to them on consultation, the analysis and other similar works. Check in these cases is essentially complicated. Other not ordinary actions from checking are required. At check of research works it is impossible to do without attraction of the expert{auditeur} having practical knowledge according to similar works. Use allocated and of some other methods and receptions of контрольно-auditing checks provides their quality and reliability of conclusions.
Complex techniques of audit.
Complex techniques of audit are presented in work on an example of several groups of the social organizations.
Complex techniques of audit интернатных social establishments. Audit of the given establishments has the features connected with a structure of the given budgetary organizations which serve the certain contingent sick and aged. The maintenance{contents} of these patients, as a rule, lifelong as the state of health does not allow them to discriminate bank notes, is rational to dispose of personal means and own things. The age in a number of cases predetermines their behaviour and an opportunity adequately to react to the developed situation, conditions and mutual relations with the personnel of a boarding school.
The account of movement of depositary means in a boarding school should be carried out according to the Instruction approved{confirmed} by the order ¹ 73 from 13.06.78.
To typical infringements of the order of an expenditure of personal money provided concern:
Delivery of pensions living to different members of the board of trustees under the account cash warrant, without the appendix under the family sheet provided which is the basis for an account part of money resources under the turnover sheet of the account of depositary means;
Delivery of personal means to relatives without the application{statement} living and statements to payment by director of a boarding school;
Delivery of personal means, wages living which diseases by virtue of features cannot discriminate bank notes, is carried out practically by all members of the board of trustees;
Delivery of money to members of the board of trustees is carried out under lists where there are no signatures of members of advice{council} received money resources for everyone living;
Absence of signatures of members of the commission at which presence money resources are given out;
Lists to delivery of money are not approved{confirmed} by administration of a boarding school;
The analytical account of personal means of the patients received by members of the board of trustees is not led;
The account of depositary means is limited to the reporting of the food stuffs got and given out on documents and material assets;
Purchase of products and material assets is carried out by members of advice{council} at presence of the commission equally for all without taking into account the received money resources from everyone living;
At absence of the appropriate account and the control over an expenditure of personal money living financing due to them a boarding school practises at purchase of medical products, spirit, etc.
Presence of such infringements in the organization of book keeping, maintenance of safety monetary means and material assets predetermines following directions of check:
How arrival of food stuffs, medical products, spirit is made out;
Validity of write-off of personal money living;
Presence of conditions of possible{probable} assignment of these means by unfair workers.
The auditor should in details will familiarize, with the developed practice of use of the specified sums, to recheck the elicited facts of deviations{rejections}, to be convinced of actual presence of these values. If necessary it is necessary to organize counter checks at legal and physical persons{faces}, to receive oral and arguments in writing of all official in it{this} official and other persons{faces} of establishment. In work also are considered{examined} also other aspects of audit of establishments of the given type, including audit of charges on maintenance with medical products and audit of a part-time farm.
Complex technique of audit of educational establishment. One of sections of a technique is devoted to check of charges on purchase of computers as at each faculty there are computerized audiences and specialized classes, the Internet-centers.
Specificity of check behind the charge of means on purchase and operation of computers consists that without attraction of the independent expert audit is impossible. The bookkeeper, engaged reflection in book keeping operations on movement of computers and accessories: purchase, statement on the account, repair, modernization, write-off - it is obliged to have precise representation about their operation and ways of their maintenance in working order.
Receipt of computers can be connected with their purchase in commercial structures, reception by way of the charitable help according to various international programs, at execution{performance} of research works due to budgetary funds when it is provided in plans of financing. The auditor is obliged to find out all sources of receipt of computers and accessories to them: the sums, quantity{amount} when, under what prices other conditions of delivery are got also.
Having analysed available data on concrete object of the control, the auditor should solve, on what of them to organize and lead counter checks, which purpose to be convinced of reliability of the made operations on purchase of computers. For this purpose it is necessary to check up:
Presence of all documents on purchase;
The prices on which computers were got;
The nomenclature;
Presence of license programs;
Whether the goods is certificated;
Under what documents the equipment, etc. was released{let off};
The list of control actions depends on the decision checking, presence of its{his} qualification and practical experience.
Thus, checking it can be convinced, whether was conditions for possible{probable} substitution of computers. Purchases of the software actually with smaller opportunities, however, quite suitable for workplaces at the moment of purchase of computers. As a rule, replacement of computers and the software and other equipment is carried out in arrangement to the supplier that enables realization of the subsequent abusings
Result of such check is revealing суммовой differences because of characteristics of the realized equipment which in a consequence is appropriated{given}, or on account of it{this} computers or other network equipment are withdrawn. With a view of revealing such facts it is necessary to involve the independent expert{auditeur} for acknowledgement{confirmation} of accessories and estimations of their qualitative conformity according to documents on arrival.
Auditors apply similar control procedures to such components of a computer as the keyboard, the printer, the scanner and others. At plunder their malefactors apply set of receptions to concealment of the facts of plunder of the computer equipment.
The special attention should be given check of portable portable computers - ноутбуков. The auditing practice shows, that frequently they receive prime attention of plunderers, in view of high cost and prestigiousness. It is necessary to track{look after} their movement, to establish{install} for what materially responsible person{face} they are fixed, and to be convinced, where they actually are, who really uses them.
Practice confirms, that in educational process, as a rule, they are not used by students, therefore quite often are in a private use of responsible{crucial} official and supervising persons{faces} of establishment, the house at relatives, i.e. any attitude{relation} to educational process and industrial activity have no.
At non-observance of a principle of suddenness of inventory in the beginning of control action all equipment, as a rule, comes back the persons{faces}, actually using them. Receipts if they were made out and were at the materially responsible person{face}, are withdrawn and destroyed. Thus, checking the opportunity of documentary registration of the fact of no-purpose use of expensive technics{technical equipment} during the long period lose. To estimate cost of hire or rent on account of repayment of the caused material damage{loss}.
In any case it is necessary, if ноутбук is in a warehouse, to obtain on demand detailed explanations from materially responsible persons{faces} as the computer who under documents had it{he} in using for what decision of problems{tasks} is used. If necessary it is necessary to recheck obtained data and to be convinced of truthfulness of the data received from the storekeeper.
The most effective and viewing volume of the information which are being a computer with restoration of educational and industrial problems{tasks}, that quite on forces to any checking using in own work a computer will be productive. At presence of the password for access to an available information or the latent files, folders for the decision of these problems it is necessary to involve the corresponding{meeting} expert.
At checks cases when the higher organizations, bodies of performing authority withdraw a part of computers and accessories to them from educational process are found out, making out a different sort of the receipt. Such facts should be reflected in the certificate{act} of check.
Essential source of illegal incomes of suppliers of computers is frank overestimate of the prices, against operating{working} in region. Checking should inquire official data about the prices for the certain date of stock exchanges, associations, Commercial and industrial chamber, etc.
One of intellectual approaches to overestimate of the prices for got technics{technical equipment} is so-called "white" assembly. The documents confirming assembly in the Europe or the USA are necessary for revealing this abusing. If necessary it is necessary to open in common with the expert by kinds сборок a computer and заактировать check properly.
Now many business concerns at purchase of separate kinds of computers offer the color printer, the scanner, a fax/modem and other gifts in a gift. It is necessary to establish{install}, whether there were similar encouragements from the supplier, in what quantity{amount}, for what sum, whether they are reflected in the account of the checked organization, whether are considered at carrying out of inventory. With this purpose counter checks at suppliers will be organized. In the dissertation complex techniques of audit of other groups of the organizations are checked up.
Estimations of efficiency and productivity of work of bodies of the state control.
The analysis of the previous researches has shown, that the uniform synthetic parameter of an overall performance of bodies of the state financial control is not present. Application of some the indirect parameters describing their activity from different positions is possible{probable}. The majority of researches, as a rule, were spent without taking into account specificity of concrete контрольно-auditing bodies. At an estimation of activity of work of control body it is necessary to consider features of its{his} functioning, a target orientation, legal powers, objects of the control and a number{line;beside} of other characteristics. So, it is unethical to estimate{appreciate} questions of an overall performance of control bodies of different branches of authority as it is primary before them on the same parameters various problems{tasks} which realization is reached{achieved} by carrying out of control actions, use of special receptions and ways of the financial control cost{stand}. It is necessary to approach{suit} to this question, at least, from two positions: estimations of productivity and efficiency.
It is expedient to understand concrete results of the lead control actions and auditing procedures of workers of the financial control as productivity. Proceeding from practice, the last are expressed in the sums of scope by the control of budgetary funds, revealing of the sums of a no-purpose expenditure of the budgetary funds opened недостач and surpluses of money resources and commodity-material assets, unreasonable{ungrounded} salary payment, postscripts executed building and repair work and other characteristics.
To parameters of productivity, on an example of work of bodies of the control over the budgetary organizations, it is possible to carry:
1. The sums and percent{interest} of scope by checks of the financed means from the state budget.
2. A total sum of the revealed financial infringements.
3. A share of financial infringements to the general{common} financed sum.
4. Percent{interest} of financial infringements to the sum of the budgetary appropriations subjected to auditing check.
5. The sum and percent{interest} of compensation of the caused material damage{loss} to the state in the form of the no-purpose and illegal charge of budgetary funds.
At an estimation of efficiency use parameters which characterize feedback of work of control department, in the form of a parity{ratio} and comparisons of charges on the maintenance{contents} of a supervisory body and productivity of checks, in particular, to the sums, compensated to the state as a result of the revealed infringements. The effect can be measured as the sum of illegal charges and недостач, revealed during audits, on one controller-auditor.
In the long term the main criterion of efficiency will be not financial infringements checked, and performance developed and approved{confirmed} ревизорских standards (rules) of carrying out of control actions on revealing the facts of plunders, assignments and abusings, preventive maintenance of economic crimes and elimination of the reasons and the conditions generating squandering of state and other property.
Technique of the organization of checks of контрольно-auditing work of institutions of local government. It{she} is based on the control over methodical maintenance of audit, presence in particular is checked:
- Rules and standards of auditing activity;
- Grants{Manuals} on the organization and carrying out of control actions;
- Instructions on carrying out of control actions and auditing procedures;
- A databank on ways of fulfilment of financial infringements and forms of their concealment;
- A databank on methods of revealing of financial infringements;
- Presence of information bases;
- The professional special literature on book keeping and the financial control;
- Other materials of a similar orientation.
It is necessary to consider{examine}, whether allows to spend an available methodical material control actions at a high professional level. Whether all stages of auditing process are registered completely and particularly. There are no cases when they have descriptive and draft character, being limited to formulations, type « To reveal, whether there are no infringements at realization of bank operations ». Thus it is not concretized, that it is meant it{this}; performance of requisitions of the order of filling of documents on these operations or disclosing of economic essence of operations. It is necessary to reveal, whether there are concrete instructions on check of these operations in essence; whether receptions and ways of the check are specified, what forms of the documentary and actual control should be used, as the technology to the check on details is painted; what operations come under to more careful control as them to choose from a lump; In what cases it is recommended, and where is charged the controller to organize counter checks, control starts of raw material in manufacture, control measurements executed building and repair work; as it is necessary to spend перепроверку results of the presented inventories and others necessary at check of the given question auditing procedures. If in control body initially there are no the methodical documents defining{determining} such concepts as "cashing in", dummy jobs, doubtful transactions, there are no detailed techniques and instructions on revealing the specified financial infringements, it is necessary to state a basic estimation of the organization of methodical and methodological maintenance of the given control body.
In practice it means, that the controller remains in private before modern methods of financial infringements and abusings. The special attention should be given to presence of internal development on ways of revealing of infringements in the budgetary organizations in separate directions of allocation of public funds. As all of them at the organization of control actions demand the branch approach as charges on the maintenance{contents} of medical establishments on the character are distinct from charges on establishments of culture, education, a social direction.
Carried out research has allowed to formulate a number{line} of recommendations on increase of efficiency of activity of bodies of the financial control.
On a theme of the dissertation following basic works are published:
I. Publications in the editions recommended by the Maximum{Supreme} certifying commission, for publications of materials on research of theses for a doctor's degree:
1. « questions of an estimation of контрольно-auditing work of administration of cities and areas ». The collection of proceedings « Mathematical and tool methods of the economic analysis: quality management ». Tambov, release ¹ 10, 2004г. (0,5 п.л.).
2. « a technique of audits интернатных establishments of committee of social protection ». Magazine « News of high schools: the North-Caucasian region », social studies. Rostov on Don, 2005г. (0,5 п.л.).
3. A technique of carrying out of audits of charges on payment of the executed works and services ». News of the Tula state university. A series: Economy. Management. The finance. Release 1 2005г. Tula, 2005г. (0,3 п.л.).
4. « a technique of audits of budgetary and educational establishments ». The bulletin of the Samara state economic academy - 2005. ¹ 1/16 (0,7 п.л.).
5. « audit of charges of budgetary establishment on payment of research works ». The Scientific edition the scientific collection « System of tax management, the account, the analysis and audit in modern economic space ». An eagle, ГТУ, 2005г.
(0,6 п.л.).
6. of " a problem of unification of terminology of the state financial control ». Magazine « Audit and the financial analysis », Moscow, ¹ 2 - 2005г. (1,05 п.л.).
7. « some approaches to an estimation of efficiency and productivity of works of bodies of the state financial control ». Magazine « Audit and the financial analysis », Moscow, ¹ 2 2005г. (1,03 п.л.).
II. Publications on a theme of the dissertation:
1. Separate receptions of the documentary and actual control over an auditing practice. Deposited clause{article} in the collection. The Perm university. - Perm, 1999. (0,8 п.л.).
2. Features of the financial control over activity of educational establishments. Z.Sovetnik of the bookkeeper in sphere of formation{education} and a science. - 2004. (0.3 п.л.).
3. A version of organizational forms of assignments of money resources, material assets and other property. Z.Sovetnik of the bookkeeper of social sphere. M: 2004. (0,3 п.л.).
4. A financial system-credit and a tax policy in market economy. The methodical grant{manual}. Perm: РАПК Россоюзместпром, 1991. (2,9 п.л.).
5. The organization and carrying out of audits of safety of money resources and material assets in the organizations and the enterprises. The ТюСнЎ«-methodical grant{manual}. Perm, РИПК Россоюзместпром, 1991. (1,1 п.л.).
6. Methodology, a technique and the organization of контрольно-auditing work. The monography. Ekaterinburg, the Ural state university, 2005. (17,3 п.л.).

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The working costs constitute
100$. The volume of work constitutes 326 sheets. The maintenance{contents} of work is resulted{brought} below:

Introduction 3
Chapter{Head} 1. A modern condition of the state financial control 17
1.1. Concept of the state financial control 17
1.2. Concept of financial-budgetary sphere as region of the state financial control 25
1.3. Classification of financial infringements 34
1.4. The characteristic of system of the state financial control 42
1.5. Ways of perfection of system of the state financial control 49
Chapter{Head} 2. Organizational aspects of контрольно-auditing work 58
2.1. Principles of контрольно-auditing work 58
2.2. Standardization of auditing process 64
2.3. Documenting of process of the control 71
2.4. Content requirements of the deed of inspectorship 84
2.5. Realization of results of audit 94
2.6. Features of the organization of audit on behalf of agencies in charge of preliminary investigation 98
2.7. Offers on perfection of auditing work 118
Chapter{Head} 3. Methodological aspects of контрольно-auditing work 121
3.1. Audit as the form of realization of the financial control 121
3.2. A method of check of reliability of results of inventory for their fictitiousness 137
3.3. A method of inventory 147
3.4. A method of interrogation 155
3.5. Receptions of the documentary control 162
Chapter{Head} 4. Techniques of check of separate clauses{articles} of the budget 171
4.1. Planning of control action 171
4.2. Segmentation of sites of the account and revealing of areas with high risk of presence of infringements 177
4.3. Check of completeness of entering into account of proceeds from rendering paid services 182
4.4. Check of correctness of calculations on wages 186
4.5. Check of a reality of the executed works and the rendered services 192
4.6. Check of charges on research works 201
Chapter{Head} 5. A technique of audits of budgetary establishments of social purpose{assignment;destination} 216
5.1. A technique of audit интернатных establishments of committee of social protection 216
5.2. A technique of audit of budgetary educational establishments 228
Chapter{Head} 6. A technique of check of productivity and efficiency of контрольно-auditing work 247
6.1 Concept of efficiency and productivity of work of bodies of the financial control 247
6.2 Technique of check of productivity and an overall performance of контрольно-auditing services of public authorities 259
6.3. A technique of the organization of checks of контрольно-auditing work of institutions of local government 267
6.4. Ways of increase of efficiency of activity of bodies of the financial control 276
The conclusion 285
The list of the literature 291