+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






International Accounting

Theoretical and organizational aspects of departmental control of financial and economic activities

Vol. 25, Iss. 6, JUNE 2022

Received: 28 April 2022

Received in revised form: 29 May 2022

Accepted: 1 June 2022

Available online: 15 June 2022

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, Н83, M40

Pages: 646–662


Sergei V. GOLOVIN Voronezh State University (VSU), Voronezh, Russian Federation


Subject. This article deals with the theoretical aspects of departmental control of business and financial activities carried out by the executive authorities in relation to subordinate institutions.
Objectives. The article aims to define the basic conceptual questions of the system of departmental control of business and financial activities, its subject, goals, objectives and functions.
Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.
Results. Based on the analysis of research works of domestic authors and a number of regulatory acts, the article defines the basis of the research vocabulary of departmental control of business and financial activities, and it forms some organizational aspects. In particular, it defines the subject, goals, objectives and functions of departmental control of business and financial activities that require regulatory consolidation, which can become the basis for the concept of this type of control.
Conclusions. The author-developed definition of departmental control of business and financial activities and its main elements can serve as a basis for further improvement and development of this type of control.

Keywords: departmental control, financial and operating activities, financial control, executive authorities, government (municipal) institutions, control measures


  1. Barikaev E.N., Orlova E.A. [The essence and objectives of departmental control of the Ministry of Internal Affairs as an element of the concept of financial control of Russia]. Vestnik SamGUPS, 2014, no. 4, pp. 13–18. (In Russ.)
  2. Danilenko N.I. [Departmental (internal) financial control and audit: An effective management tool]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2015, no. 18, pp. 17–21. URL: Link (In Russ.)
  3. Zhuklinets I.I. [Control of activities and departmental control of the founder in State budgetary educational organizations]. Akademicheskii vestnik. Vestnik Sankt-Peterburgskoi akademii postdiplomnogo pedagogicheskogo obrazovaniya, 2017, no. 4, pp. 23–28. (In Russ.)
  4. Mamontov A.A. [Modern approaches to the definition of internal control]. Vestnik ekonomicheskoi bezopasnosti = Vestnik of Economic Security, 2017, no. 2, pp. 68–70. URL: Link (In Russ.)
  5. Sarkisov A.K. [Departmental financial control in the Russian Federation: The issues of improvement]. Voprosy ekonomiki i prava = Economic and Law Issues, 2012, no. 2, pp. 193–198. URL: Link (In Russ.)
  6. Satretdinov D.R. [Departmental financial control in the system of State control over the activities of internal affairs bodies]. Vestnik obshchestvennoi nauchno-issledovatel'skoi laboratorii – Vzaimodeistvie ugolovno-ispolnitel'noi sistemy s institutami grazhdanskogo obshchestva: istoriko-pravovye i teoretiko-metodologicheskie aspekty, 2017, no. 9, pp. 155–163. (In Russ.)
  7. Golovin S.V. [Institutional control of the financial and business operations of State institutions: practical data in the area of public healthcare and trends in its development]. Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie = Proceedings of Voronezh State University. Series: Economics and Management, 2021, no. 4, pp. 47–62. (In Russ.) URL: Link
  8. Kussyi M.Yu., Korolev O.L. [Introduction to the concept of mutual influence of the actual institutional system and inter-subject relations in the economy within the paradigm of the three-level system hierarchy (macro/meso/micro)]. Drukerovskij vestnik, 2020, no. 1, pp. 44–59. (In Russ.) URL: Link
  9. Golovin S.V. [Assessment of the state of statutory regulation of departmental control]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 12, pp. 1386–1401. (In Russ.) URL: Link

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 25, Iss. 6
June 2022