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ИД «Финансы и кредит»






International Accounting

Determining the stages of external and internal financial control

Vol. 27, Iss. 1, JANUARY 2024

Received: 2 November 2023

Received in revised form: 21 November 2023

Accepted: 18 December 2023

Available online: 15 January 2024

Subject Heading: CONTROL AND AUDIT

JEL Classification: Н83, M42

Pages: 69–84


Dmitrii A. ENDOVITSKII Voronezh State University (VSU), Voronezh, Russian Federation


Vera N. SERDYUK Donetsk State University (DonSU), Donetsk, Donetsk People's Republic, Russian Federation


Tat'yana A. POZHIDAEVA Voronezh State University (VSU), Voronezh, Russian Federation


Natal'ya E. SPIRIDONOVA Voronezh State University (VSU), Voronezh, Russian Federation


Subject. This article deals with the issues related to the determination of the stages of external and internal financial control over the activities of economic entities, including budgetary institutions.
Objectives. The article aims to substantiate the composition, content and sequence of stages of external and internal financial control, the implementation of which ensures an improvement of the efficiency of control over the functioning of economic entities, the quality of organization and the implementation of control activities.
Methods. For the study, we used the methods of detailing, generalization, observation, comparison, and grouping.
Results. The article summarizes the approaches known in regulatory legal acts and specialized literature to the allocation of stages of organization and conduct of financial control, substantiates the expediency of distinguishing the stages of control activities and the stages of implementation of control measures, and offers the author-developed version of the allocation of stages of internal financial control based on a risk-oriented approach.
Conclusions. When developing organizational and methodological support for certain types of financial control, it is necessary to distinguish between the stages of control activities and the stages of control measures. When distinguishing the stages of external and internal financial control, it is necessary to take into account the specifics of the implementation of each of them. The results obtained can contribute to the development of organizational and methodological provisions of financial control.

Keywords: stages, control activity, control measures, financial control, internal and external financial control, organizational and methodological support


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