Subject. This article examines the theoretical and practical issues related to the understanding of the object of financial control, such as Economic Entity, Business Entity, Enterprise, Firm, Organization, etc. Objectives. The article aims to carry out a terminological analysis in relation to the categories similar to the concept of Economic Entity within the framework of financial control; make proposals for the unification of the categories of Economic Entity, Business Entity, Enterprise, Firm, Organization in the formation of the results of financial and control activities for the purposes of civil, criminal, arbitration, and administrative proceedings. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. Based on the categorical and terminological analyses, the article makes proposals for the elimination of contradictions in terms of the formation of a unified approach to the definition of the object of financial control. Conclusions and Relevance. The proposals made to eliminate contradictions in regulatory documents and reference literature in order to form a unified approach to determining the object of financial control will help reduce risks when conducting control, audit, verification and expert activities on the most important problematic issues of interaction with civil, criminal, arbitration, and administrative processes. The results of the work carried out can be used in the activities of control and audit offices, forensic units, audit organizations and tax authorities during examination, control and audit, when the conclusions obtained can be the subject of civil, criminal, arbitration, and administrative proceedings.
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