RATING AS AN ASSESSMENT TOOL OF FINANCIAL CONTROL IN THE SYSTEM OF THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA

• Main Authors: ALEXANDER Litvinenko, ALEKSANDER Grachev
• Format: Article
• Language: Russian
• Published: Government of Russian Federation, Financial University 2019-01-01
• Series: Учёт. Анализ. Аудит
• Subjects: финансовый контроль; рейтинговая оценка; органы внутренних дел; финансовая дисциплина; контрольно-ревизионные органы; financial control; the evaluation rating; the internal affairs bodies; financial discipline; control and auditing bodies
• Online Access: https://accounting.fa.ru/jour/article/view/90

The article provides the tool for the analysis of the condition of financial and economic discipline in the departments and subdivisions of internal Affairs. It is based on the assessment rating of these units basing on the results of inspections and audits conducted by the control and auditing bodies of the MIA of Russia. The article presents the goal, the sequence of analytical procedures and mathematical tools for rating evaluation, which is based on the calculation of a composite indicator of the condition of the financial and economic discipline. The assessment of the condition of financial and economic discipline is supposed to be conducted on the basis of the swipe cards taking into account the results of the auditing. The proposed method allows to conduct the comparison of divisions between each other in terms of their compliance with the financial discipline, as well as to compare the controlled objects. The authors propose to use the presented methodology in the implementation of financial control in the Ministry of internal Affairs of Russia together with the analysis of the results of verification activities of the bodies and subdivisions of internal Affairs.