CORRELATION OF CONCEPTS «SWINDLE» AND «UNETHICAL PRACTICES» DURING REALIZATION OF INTERNAL FINANCIAL CONTROL

Abstract

In the article questions of concept, classification and organization of internal financial control aimed at providing a mode of legality, expediency and efficiency of formation, use and distribution of financial funds, and also types and ways of distortion of the financial account and data of financial statements are considered. Conclusions are drawn on need of application of integrated,
intersectoral approach to suppression and elimination of consequences of economic and financial offenses, on need of differentiation of criminal and legal, administrative, financial and civil regulation of actions connected with distortions of financial statements, revealed by means of financial control, introduction of concept of financial offense, adoption of the Federal Law «About bases of financial control in the Russian Federation» is offered.

About the authors

A. N. Zevaikina

Samara State University

Author for correspondence.
Email: morenov.sv@ssau.ru
ORCID iD: 0000-0002-1825-0097
Russian Federation

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