The Concept of International Financial Control as Guarantees of Security and Its Peculiarities

Анотація

International financial control is a peculiar kind of financial control, which has certain features. Its proper and effective implementation affects the financial security. International financial control begins its formation with the emergence and development of international finances. It can be assumed that it also arises together with the formation of the relevant international organizations or agencies that carried out certain functions reflecting the purpose of their existence. Thus, the International Organization of Supreme Audit Institutions - INTOSAI was founded in 1953, which has its own budget and other financial resources that require their accounting and control over their formation and use. On the one hand, this organization was created with the specific purpose – promoting the exchange of views and experience between the Supreme Audit Institutions of Public Finances and, on the other hand, it has the appropriate financial resources belonging to the international, which also have to be controlled. In this case, both international finances and international financial control arise simultaneously.

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