LECTURE No. 1. The concept and essence of control

1. The history of the formation and development of control and audit

Ever since the publication of the Supreme Manifesto on January 28, 1811, control (namely state control) appeared in Russia as a separate, independent establishment within the state administration. However, in fact, institutions with state control functions in the country appeared much earlier.

In the XV century. state yards appeared, which became the beginning of a system of centralized government. At that time, the so-called orders were in charge of the monetary treasury - services that controlled state revenues and played the role of an intermediary between the supreme power of the king and local government. This system continued until the end of the XNUMXth century.

In 1654, the Counting Order appeared, which acted to check and distribute regimental pay during the war. At this time, the income and expense books for 1653-1663 are delivered to him. And also the Counting Order is entrusted with the obligation to audit the "Big Treasury" for 50 years. Such orders were established not only in the capital, but also in different territories. It is important to note that the Accounting Order received from all over the state sums from those allocated for various departments and arrears of previous years. However, this system turned out to be very confusing and complex.

Then the so-called Near Chancellery appeared, which to a certain extent can be recognized as a control institution. It was established in 1699 by Peter I. It was supposed to be delivered to it “from all orders for all weeks, a statement of what, where, what in the parish, in expenditure and who should keep what for what, so that he, the Great Sovereign, those matters have always been known" [1].

Instead of the previous orders, Peter I created 12 collegiums, of which half were of a financial and economic nature. The most important of them were three: the Chamber Collegium, which was in charge of state revenues and property; the Collegium of Staff, which was in charge of public expenditures; and the Revision Board, which oversaw the execution of income and expenditure estimates. And the Senate became the supreme body of control and revision at that time. In addition to this, the state was divided into 45 provinces, and governors were placed at the head of each. The incoming fees were accepted by the treasurer, who kept them in a special zemstvo treasury and issued them according to appropriations.

The creation of the Senate was primarily of a control nature. And in order to carry out these duties, he demanded from the provinces genuine income and expenditure reports. But for the first time it was not possible to verify this reporting, since the audit case seemed very difficult because of its novelty and the disorder of the reporting itself.

As a result, on February 12, 1712, by decree, this case was transferred to the Ober-Commissar of the Senate Chancellery, Prince Vadbolsky. The case was handed over with precise instructions on the production of revisions. And also it was necessary for him to observe whether "unwritten articles" come across in the credit and expense books. However, the "Wadball activity" lasted only about a year and was not successful.

In 1718, the Revision Board was established to "account all state revenues and expenditures." But later the position of the abnormality of this audit institution became clear, since the reporting had to be delivered, as before, both to the Senate and to the Audit Collegium.

Therefore, on January 12, 1722, it was decided by decree to subordinate the Revision Board to the Senate, which was then renamed the Revision Office of the Senate and in this form received instructions for its actions, which represented the first experience of a systematic presentation of the duties of state control and revision.

The instruction sets the principle of legality, i.e., the legal basis for operations for their production, as the main audit requirement for all operations of managers of treasury funds. But the audit work did not advance, since the main causes of stagnation were not removed - the imperfection of local accounting and reporting and the insufficient number of personnel of audit institutions.

It is possible to single out the era of the reign of Empress Elizabeth Petrovna. Despite considerable attention to the external favorable state of public finances, expenditures and revenues did not lend themselves to even approximate accounting.

A new attempt to improve the audit case is being established. In 1775, the "Institution for the Administration of the Provinces of the All-Russian Empire" was published, which established state chambers, their duty included the function of auditing the accounts of provincial institutions.

In fact, the state chambers performed the functions of local representations of financial authorities. There is an establishment of the states of the corresponding officials. The provinces are subdivided into counties.

Each county has its own county treasurer - a financial official of the lowest degree. The term of appointment for this position is 3 years. Both accounting and reporting were streamlined at the same time, which contributed to the preparation of a more realistic budget.

On December 31, 1779, the Accounts Revision Expedition was created - the central institution of control. Its function is to compare money and accounts. With the creation of the Expedition, the need for the Auditing Board disappeared. In 1781 the Collegium was abolished.

By the end of the XIX century. thanks to the reformist efforts of domestic patriotic statesmen, a very extensive system of provincial control chambers was formed in Russia (61 chambers with about 4500 members). In total, about 8500 people were involved in state control of that period.

And what is characteristic: the control institutions were not subordinate to the administration of the provinces and other local authorities, and in the event of detection of theft, embezzlement or other criminal acts, the state control authorities initiated the issue of bringing the perpetrators to trial and themselves determined the amount of losses for which the administrative department was obliged bring a claim against the accused in criminal court [2].

The history of the development and formation of control bodies can be visualized in the table.

Table 1.

Development of control bodies

Control - this is a system of monitoring and checking the compliance of the process of functioning of a managed object with the adopted management decisions, determining the results of management actions on a managed object and deviations made during the implementation of these decisions.

There are more than 260 federal laws, decrees, and resolutions in the country that regulate control and supervisory activities. The transition to a market economy requires new approaches to management. Enterprises and firms are granted the right to act independently in accordance with the accepted accounting policy and international accounting and reporting standards.

Control at the enterprise (controlling) includes the current collection and processing of information, checking the deviations of the actual performance of the company from the normative or planned ones, and, more importantly, preparing recommendations for decision making.

Control reveals the weaknesses of entrepreneurial activity, allows you to optimally use resources, put reserves into operation, and also avoid bankruptcy and crisis situations. Control at the enterprise is included in the management process, setting goals, developing business plans, budgets, monitoring, operational work, deviations from the intended goals at all stages of the product's life: from its creation to implementation. In modern conditions, when creating new products, organizing work, research and development (R & D), obtaining achievements in science and technology, the role of control will increase.

The concept of "control in management" should be considered in three main aspects:

1) control as a systematic and constructive activity of managers, management bodies, one of their main managerial functions, i.e. control as an activity;

2) control as the final stage of the management process, the basis of which is the feedback mechanism;

3) control as an integral part of the process of making and implementing managerial decisions, continuously participating in this process from its beginning to completion. Along with internal control, intra-company settlement, the creation of measures to limit the risk and security of the company's economic activity, revision is of great importance in the financial and tax sphere in the current situation - as a control tool. Non-payments, delays in wages, tax burden, inflation and economic instability in the country require radical measures on the part of the state that comply with international standards: audits of financial results, document management rules and control of accounting policies. These functions of control and revision in the country reveal firms hiding from tax payments, violations in the use of budgetary allocations. The fullness of the budget and extra-budgetary funds will make it possible to timely issue wages, pensions and scholarships, benefits, improve social assistance, adequately finance health care, education, law enforcement agencies and finance in due measure.

The state controls enterprises of all forms of ownership with the help of effective forms of financial control.

The object of financial control is both the budgetary and tax sphere and the budgetary process, as well as the entire process of financial and economic activity of subjects of market relations. This determines the great role and importance of financial control as the main element of state control and management.

The subjects of state financial control are state bodies and structures of enterprises with state participation, organizations fully or partially financed from the budget, organizations and entrepreneurs in terms of paying taxes to the budget.

3. Types of control

Depending on the subject of control, the following types are distinguished.

State financial control is an integral part of the state structure, one of the most important functions of governing the country, a prerequisite for the normal functioning of the financial and credit system. Its purpose is to control the execution of the state budget and extra-budgetary funds, the organization of money circulation, the use of credit resources, the state of the state internal debt, state reserves, the implementation of financial and tax benefits; as well as control over the timely and complete receipt of all types of state revenues, the use of loans and borrowed funds to cover the state budget deficit, timely financing of social costs, including wages, pensions, scholarships and other social benefits.

Non-state financial control is necessary for the state as information on the performance of all enterprises for decision-making in the field of economy, budget policy and taxation. For this purpose, a new type of control - audit - has been created. The audit is built on the principle of full cost accounting, carried out on the basis of an agreement between an economic entity and an auditor.

The purpose of the audit is to express an opinion on the reliability of financial statements and the compliance of the accounting procedure with the legislation of the Russian Federation.

Depending on who conducts the audit, the audit is divided into internal and external.

Internal audit is carried out by the internal audit service and is aimed at improving the efficiency of management decisions on the economical and rational use of enterprise resources in order to maximize profits and profitability.

External audit carried out by specialized audit firms. The main objective of this type of audit is to establish the reliability and give an opinion on the financial report of the audited enterprise, as well as develop recommendations for eliminating existing shortcomings.

К non-state control includes control by commercial banks, which, in accordance with applicable law, are required to monitor compliance by customers with the state-established procedure for conducting settlement and cash transactions and currency legislation.

In the case of a loan, control the solvency and liquidity of the client for a greater likelihood of repaying the loan with interest due on time. Such control by banks is an important element of credit risk management.

Public financial control is carried out by non-governmental organizations and individuals on the basis of voluntariness and gratuitousness. Public financial control can be attributed to control by trade unions. Trade union organizations exercise control only indirectly, monitoring compliance with labor legislation, working conditions and wages at enterprises of various forms of ownership.

on-farm control is carried out by the financial and economic services of enterprises (accounting, financial departments, etc.). In the course of this type of control, issues related to the payment of taxes to the budget and tax planning can be checked using the allocated budget funds.

Legal control is carried out by law enforcement agencies in the form of audits, forensic accounting expertise.

civilian control is carried out by individuals when they are taxed by tax authorities, when compiling and submitting tax returns, as well as when receiving funds from the budget (wages, pensions, benefits, etc.).

4. Subject area of ​​inspections

The safety of budget money, their rational and targeted use is the main task facing state regulatory bodies. Therefore, budgetary control is the main part of financial and economic control and represents the activities carried out by state bodies to verify the legality, expediency and efficiency of the use of monetary resources of the Russian Federation.

The tasks of budgetary control include:

1) ensuring the correctness of the preparation and execution of the budget;

2) compliance with tax and budget legislation;

3) control over the correctness of accounting and reporting;

4) verification of the effectiveness and targeted use of budgetary funds and extrabudgetary funds;

5) improvement of budgetary and tax discipline;

6) identification of reserves for the growth of the revenue base of budgets of different levels;

7) control over the implementation of the mechanism of interbudgetary relations, the formation and distribution of target budget funds for financial support of the regions;

8) checking the circulation of budget funds and extra-budgetary funds in banks and other credit institutions;

9) suppression of illegal decisions on the provision of tax benefits, state subsidies, subventions, transfers and other assistance to certain categories of payers or regions;

10) detection of waste and financial abuse;

11) the adoption of adequate penalties for the perpetrators, the conduct of preventive, information and explanatory work in order to improve budgetary and financial discipline.

Based on these tasks, the system of control bodies of the Russian Federation is being formed and operates in the context of deepening economic reform. Financial control on the part of representative power is carried out by various parliamentary bodies, the control functions of which are discussed below.

In recent years, a large number of various enterprises and organizations of non-state property have emerged. Basically, entrepreneurs do not have the necessary professional knowledge, sufficient organizational experience, moral qualities that allow them to evaluate decisions made not only from the standpoint of profit, but also from the standpoint of compliance with the law. The state cannot be indifferent to how things are done at enterprises and organizations of non-state form of ownership. First, this sector has a huge national wealth, which, to a large extent, has been transferred to it free of charge or at a preferential price from state ownership. Secondly, a significant part of non-state enterprises during the transition period has not yet accumulated its own capital, and the existing financial base was created through operations in the financial and credit sphere and the mobilization of public financial resources in various ways, including illegal ones. Thirdly, in the existing financial and banking structure, at large enterprises, financial and industrial groups, the state and citizens own a significant part of the shares. Thus, it is necessary to increase the effectiveness of state financial control and strengthen the bodies that exercise it. Moreover, not only poorly functioning organizations, but also those with normal performance results are subject to control in order to prevent their bankruptcy and insolvency, which can lead to a wave of ruin of partners, suppliers, shareholders and customers.

One of the categories of entrepreneurs subject to financial control is entrepreneurs without a legal entity, the so-called PBOYUL. Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services.

5. The role and functions of control in economic management

The state influences the sphere of financial relations through tax policy, regulation of credit relations, regulation of the financial market.

The sphere of direct state financial management also includes control functions.

Formally, financial indicators are the object of financial control, but since they regulate the process of formation, distribution, redistribution and use of financial resources, in fact, the entire process of production and economic activity becomes the object of financial control. This determines the large role of control in the management system. Establishment of effective, systematically organized control at all levels is an important factor in the successful socio-economic development of the country.

There are more funds in the use and administration of the state than are mobilized in the budget. Therefore, it must have a legal framework and an appropriate mechanism to ensure the targeted and effective use of all means belonging to it and control over how this is done. At the same time, the state cannot be indifferent to how things are done at enterprises and organizations of non-state ownership. Thus, the state should have such forms of financial control that would effectively control enterprises of all forms of ownership.

As experience shows, the weakness of state control has a negative impact on the entire management system, which is one of the factors in the current difficult situation in the Russian economy.

Thus, control is the most important function of public administration. In a transitional economy, the role of control increases many times over. This is due to the fundamental feature of a market economy in comparison with the command-directive increase in the role of financial relations, the priority of controlling financial flows. At the present stage of development of the Russian economy, the importance of control is growing from year to year, since financial control has been weakened due to the perestroika policy of the country. There are three main means of government influence on private economic activity:

1) taxes that reduce private income and, consequently, private spending;

2) costs that encourage firms to produce certain goods and services;

3) regulation or control that encourages people to either continue or stop certain activities.

In addition to the rapid growth in costs and taxes, the number of laws and regulations governing economic activity is also increasing.

An effective control system in the context of the transition to a market economy is one of the main prerequisites for a qualitative transformation of the economic management process as a whole. One of the most important parts of the control system is financial control. Its functional purpose is to successfully implement the financial policy of the state, ensure the efficient use of resources in all areas of the economy and create conditions for effective state regulation of the market economy.

The law "On the federal budget for 2005" establishes that one of the main goals of economic policy is to stop the recession of the economy and ensure economic growth. Intensive factors of economic growth, in particular, include an increase in the efficiency of economic activity based on the efficient use of resources and the use of a new (market) economic mechanism. In an unstable economic environment, the most realistic way for Russian enterprises is the path of internal reform.

6. Characteristics of effective control

The first and main condition for the effectiveness of financial control is to provide access to any necessary information about the real state or operation of the controlled object. To do this, the offices must be provided with:

1) the right of access to the necessary information, regardless of the stage of its formation and passage;

2) the right of unhindered access to any premises;

3) the right to withdraw documents if necessary;

4) sealing objects in accordance with the procedure established by law. In turn, the officials of the audited entities are obliged to create all conditions for the normal work of controllers.

The following requirement for the organization of financial control:

1) the requirement of constancy;

2) the requirement of complexity.

The constant adequate functioning of the financial control bodies allows timely warning of the possibility of deviations, as well as their timely identification. In order to ensure consistency in financial control, it is necessary to establish the frequency of audits and reviews for various budget recipients.

The experience of Swiss colleagues is indicative. Thus, the Swiss Financial Control Authority is granted by law the right to access information of a top secret nature. At the same time, it is specifically stipulated that in any case the secrecy of postal and telegraph correspondence is guaranteed, and that departmental regulations cannot serve as a basis for state bodies to refuse to provide such information to controllers.

The system of financial control should be built in such a way that it can be flexibly adjusted to solve new problems arising from changes in the internal and external conditions of the functioning of the state, to ensure the possibility of its expansion and modernization.

Of great importance in the organization of financial control is the priority requirement, according to which the most important objects are checked first. There is no need for the control body to strive to control the entire financial and economic sphere of the state, but it is necessary to control those objects where it can manifest itself with the greatest efficiency and contribute to the maximum savings of state funds.

The effectiveness of control is directly related to the extent to which control activities are subject to regulations. Without regulation and application of standard solutions in one or another typical situation, the control organization will not be able to work smoothly in all its links. As far as the activity is subject to clear regulations, so much success can be expected from it. From all of the above, it follows that control must be carried out on the basis of a clear interaction of all its bodies and a clear coordination of their efforts to solve problems.

The plans of the financial control authorities should not be prematurely known to the controlled or made public in order to avoid falsification of facts or other negative actions on their part. But in the process of control itself, in order to establish close contact with the employees of the audited enterprise and to reveal violations with their help, it is advisable to inform about the ongoing activities.

The costs of the functioning of the financial control system should not exceed the expected losses as a result of the absence of control measures.

This requirement also implies the need to optimize the organizational structure of financial control, i.e. identify and eliminate unnecessary links, the optimal combination of centralization and decentralization of management in the structure of authorities.

The combination of the above principles and requirements is the basis for the functioning of the modern system of financial control in developed countries.

7. Legal regulation of control at the present stage

At the present stage, special attention is paid to the issues of improving the control system, and especially financial.

The subjects of control are special bodies and organizations that are endowed with control functions. Legislative authorities, tax and credit institutions, state committees, insurance organizations, departments of local Councils of People's Deputies, ministries and departments, financial services of enterprises, organizations, institutions, audit commissions in cooperative and public associations are engaged in the implementation of nationwide control and audit.

The legislative bodies of the country exercise control over the approval and consideration of the state forecast for the social and economic development of the national economy of the state budget for the links of the budget system, reports on its implementation. The expediency of spending, as well as the legality and efficiency of the use of public funds, are controlled. Financial control is carried out by legislative bodies through committees and commissions, mainly through planning and budgetary and financial commissions.

Chambers of Control are also formed under the legislature.

It is possible to single out budgetary control, which contributes to the development of an optimal budget policy that ensures the maximum growth in state budget revenues and economic development.

As part of the apparatus of the ministries of finance, there are control and audit departments, and in the territorial financial bodies - the apparatus of the chief controller-auditor. Offices of controllers-auditors and control and revision departments carry out all types of audits of the production and financial activities of enterprises, organizations and institutions.

Credit institutions exercise control over the verification, issuance, security and collection of loans. State committees, state commissions, ministries and departments, departments of local Soviets of People's Deputies carry out control by a special audit apparatus. Internal financial control is carried out by structural divisions of enterprises and organizations. Basically, in organizations, at enterprises, financial control is carried out by chief (senior) accountants, employees of financial departments.

Not to mention the tax authorities. They are bodies of operational financial control. The system of tax authorities is headed by the State Tax Service. In the field, tax inspectorates are subordinate only to their higher authority. The tasks of the tax authorities are:

1) ensuring the completeness and timeliness of making tax payments to the budget;

2) control over compliance with tax legislation. Tax inspectorates simultaneously check the financial condition of enterprises and organizations, regardless of departmental subordination and their organizational and legal form.

Currently, the control and auditing bodies of the Ministry of Finance of the Russian Federation and the Prosecutor General's Office of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation, in order to increase the efficiency of organizing work to combat offenses in the economic sphere, interact on an ongoing basis on issues of organizing, conducting and the implementation of audit (inspection) materials, as well as the exchange of information to strengthen the rule of law in the field of financial, budgetary and monetary policy of the Russian Federation, the development of joint methodological recommendations, instructions for the implementation of control functions, the adoption of joint measures for the uniform application of financial, budgetary and currency legislation of the Russian Federation Federation (Regulations on the procedure for interaction between the control and audit bodies of the Ministry of Finance of the Russian Federation with the Prosecutor General's Office of the Russian Federation, the Ministry of Internal Affairs of Russia Russian Federation, the Federal Security Service of the Russian Federation when appointing and conducting audits (inspections)).

In accordance with the Regulations, the control and audit bodies of the Ministry of Finance of the Russian Federation are understood as: Department of State Financial Control and Audit; control and audit departments of the Ministry of Finance of the Russian Federation in the constituent entities of the Russian Federation.

The Main Department of the Federal Treasury of the Ministry of Finance of the Russian Federation and the Department of the Federal Treasury of the Ministry of Finance of the Russian Federation for the subjects of the Russian Federation interact with law enforcement agencies within their competence.

The priority direction in the activities of control and audit bodies in cooperation with law enforcement agencies is control over the targeted and rational use and safety of federal budget funds, state off-budget funds and other federal funds.

When organizing and conducting audits, employees of control and audit bodies are guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated 6 March 1998 No. 273, orders, instructions, regulatory legal acts of other federal executive bodies. Sometimes there is a need to obtain new information that was not investigated during the audit, then the law enforcement agency may, in the prescribed manner, apply to the control and audit agency for an additional audit (inspection).

In this case, the issue of sending specific inspectors is decided by agreement of the parties.

If the law enforcement agency fails to provide the conditions, the management of the control and auditing agency has the right to take a decision brought to the attention of the law enforcement agency to suspend the audit (inspection) both in general and its individual issues, until the obstacles are removed. In order to strengthen control over the implementation of materials and the conduct of audits (inspections), law enforcement and control bodies, as part of the work of the interdepartmental group, quarterly conduct mutual reconciliations and clarify the results of joint activities.

Materials with the results of these reconciliations are sent to higher authorities as part of statistical (departmental) reporting. When considering this issue, it is also necessary to highlight the fact that at present the Government of the Russian Federation expects to empower the Federal Service for Financial Markets with the powers of legal regulation, control and supervision in all sectors of the financial market, including in the insurance and banking sectors. This is precisely what is stated in the Strategy for the Development of the Financial Market of the Russian Federation for 2006-2008. This document was approved by government decree on June 1, 2007.

Author: Ivanova E.L.

>> Forward: External and internal control (The relationship and differences between external and internal control. The relationship between internal management control and audit. The main tasks and directions of external financial control. Preparation and planning of external control. The procedure for carrying out control activities. Organization during control activities. The procedure for recording the results of control activities. Methods and sources of obtaining knowledge about the activities of an economic entity. Stages of internal control. Principles of the internal control system. Components of the internal control system. Classification of the internal control system. Goals and organization of internal control. Procedure for checking estimates (budgets), cost centers, responsibility and budgeting. Internal financial control and internal accounting of commercial organizations (enterprises))

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