Departmental control of financial and economic activities: On the need to develop an occupational standard for a financial control officer

Vollständiger Abstract

Worum geht es in dieser Arbeit?

Subject. This article discusses the issues of enhancing the accountability of public sector organizations for the effectiveness and quality of the services (works) they provide, strengthening the importance of departmental control over financial and economic activities based on their performance, as well as the development of the profession of Financial Control Officer. Objectives. The article aims to look into the occupational standards that define the practical work of financial control specialists. Methods. For the study, we used generalization, systematization, and grouping. Results. Based on a critical analysis of the occupational standards Auditor, Internal Auditor, and Compliance Officer (Internal Controller), the article outlines systemic problems regarding the formation of standards for qualification requirements, education profile, and practical experience, the ability of educational institutions to fully prepare graduates with the expected competencies, as well as the alignment of occupational standards with nationwide classifiers. Conclusions. The study confirms the need to develop an occupational standard Compliance Officer (Internal Controller) for professionals carrying out State financial control, including departmental control of financial and economic activities.