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Finance and Credit
 

About the main methods of financial control

Vol. 17, Iss. 36, SEPTEMBER 2011

Available online: 5 October 2011

Subject Heading: Financial control

JEL Classification: 

Kolesnikov S.I. Associate professor of economic sciences, associate professor, head of the chair of accounting and audit, Ural state forestry engineering university
audit@usfeu.ru

The article gives an overview of methods of financial control, which were different scientists-economists in different years. Almost all scientists-economists point out the main methods of financial control: verification and revision. The author gives the classification of verifications and revisions and gives his own interpretation of these concepts. The author offers a list of rights and responsibilities of the inspection, which must be specified in the normative documents.

Keywords: financial control, verification, revision, rights and duties of inspection

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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