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ИД «Финансы и кредит»






International Accounting

Development of the methodology of departmental control of financial and economic activities

Vol. 25, Iss. 7, JULY 2022

Received: 5 May 2022

Received in revised form: 16 June 2022

Accepted: 30 June 2022

Available online: 14 July 2022

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, Н83, M40

Pages: 806–818


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


Subject. This article discusses the issues of development of the methodology for the implementation of departmental control of business and financial activities of government (municipal) institutions.
Objectives. The article aims to define a set of principles, forms and methods of departmental control of business and financial activities on the basis of their comparison with the principles and methods of State financial control, State control (supervision) and other types of control carried out in relation to the activities of government (municipal) institutions.
Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.
Results. The article identifies the basic principles for departmental control of business and financial activities and formulates five specialized principles for this type of control based on the analysis of the principles of State financial control, State control (supervision) and other types of control. The article also offers a model of departmental control of business and financial activities through a combination of control measures, actions and methods based on a critical assessment of classifications of forms and methods of financial control approved by regulatory enactments and developed by domestic scientists.

Keywords: departmental control, financial and operating activities, principles, forms and methods of financial control, government (municipal) institutions, control measures


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

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Vol. 25, Iss. 7
July 2022