THE SYSTEM OF FINANCIAL CONTROL AND FINANCIAL DISCIPLINE

DOI №______

Abstract

The article examines the main problems and negative factors of the reform of financial control in Ukraine and identifies the directions for its improvement in the context of the development of the public finance management system. A synthesis of theoretical and practical developments regarding the development of internal control and internal audit in public sector bodies was carried out with the inclusion of European standards.

Key words: state financial, public financial management system, audit, internal control, audit service.

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