id sid tid token lemma pos issue-627 1 1 baltic baltic PROPN issue-627 1 2 journal journal PROPN issue-627 1 3 of of ADP issue-627 1 4 economic economic ADJ issue-627 1 5 studies study NOUN issue-627 1 6 245 245 NUM issue-627 1 7 vol vol NOUN issue-627 1 8 . . PUNCT issue-627 2 1 5 5 NUM issue-627 2 2 , , PUNCT issue-627 2 3 no no INTJ issue-627 2 4 . . NOUN issue-627 2 5 1 1 NUM issue-627 2 6 , , PUNCT issue-627 2 7 2019 2019 NUM issue-627 2 8 doi doi NOUN issue-627 2 9 : : PUNCT issue-627 2 10 https://doi.org/10.30525/2256-0742/2019-5-1-245-249 https://doi.org/10.30525/2256-0742/2019-5-1-245-249 NOUN issue-627 2 11 methods method NOUN issue-627 2 12 of of ADP issue-627 2 13 financial financial ADJ issue-627 2 14 control control NOUN issue-627 2 15 of of ADP issue-627 2 16 the the DET issue-627 2 17 state state NOUN issue-627 2 18 financial financial ADJ issue-627 2 19 inspection inspection NOUN issue-627 2 20 of of ADP issue-627 2 21 ukraine ukraine ADJ issue-627 2 22 anatolii anatolii PROPN issue-627 2 23 shulha1 shulha1 PROPN issue-627 2 24 , , PUNCT issue-627 2 25 iryna iryna NOUN issue-627 2 26 zharovska2 zharovska2 PROPN issue-627 2 27 abstract abstract PROPN issue-627 2 28 . . PUNCT issue-627 3 1 the the DET issue-627 3 2 aim aim NOUN issue-627 3 3 of of ADP issue-627 3 4 the the DET issue-627 3 5 article article NOUN issue-627 3 6 is be AUX issue-627 3 7 to to PART issue-627 3 8 determine determine VERB issue-627 3 9 the the DET issue-627 3 10 methods method NOUN issue-627 3 11 of of ADP issue-627 3 12 financial financial ADJ issue-627 3 13 control control NOUN issue-627 3 14 of of ADP issue-627 3 15 the the DET issue-627 3 16 state state NOUN issue-627 3 17 financial financial ADJ issue-627 3 18 inspection inspection NOUN issue-627 3 19 of of ADP issue-627 3 20 ukraine ukraine NOUN issue-627 3 21 . . PUNCT issue-627 4 1 the the DET issue-627 4 2 subject subject NOUN issue-627 4 3 of of ADP issue-627 4 4 the the DET issue-627 4 5 study study NOUN issue-627 4 6 is be AUX issue-627 4 7 the the DET issue-627 4 8 methods method NOUN issue-627 4 9 of of ADP issue-627 4 10 financial financial ADJ issue-627 4 11 control control NOUN issue-627 4 12 of of ADP issue-627 4 13 the the DET issue-627 4 14 state state NOUN issue-627 4 15 financial financial ADJ issue-627 4 16 inspection inspection NOUN issue-627 4 17 of of ADP issue-627 4 18 ukraine ukraine NOUN issue-627 4 19 . . PUNCT issue-627 5 1 methodology methodology NOUN issue-627 5 2 . . PUNCT issue-627 6 1 the the DET issue-627 6 2 study study NOUN issue-627 6 3 is be AUX issue-627 6 4 based base VERB issue-627 6 5 on on ADP issue-627 6 6 the the DET issue-627 6 7 use use NOUN issue-627 6 8 of of ADP issue-627 6 9 general general ADJ issue-627 6 10 scientific scientific ADJ issue-627 6 11 and and CCONJ issue-627 6 12 special special ADJ issue-627 6 13 - - PUNCT issue-627 6 14 scientific scientific ADJ issue-627 6 15 methods method NOUN issue-627 6 16 and and CCONJ issue-627 6 17 techniques technique NOUN issue-627 6 18 of of ADP issue-627 6 19 scientific scientific ADJ issue-627 6 20 knowledge knowledge NOUN issue-627 6 21 . . PUNCT issue-627 7 1 the the DET issue-627 7 2 logic logic NOUN issue-627 7 3 - - PUNCT issue-627 7 4 semantic semantic ADJ issue-627 7 5 method method NOUN issue-627 7 6 was be AUX issue-627 7 7 used use VERB issue-627 7 8 to to PART issue-627 7 9 determine determine VERB issue-627 7 10 the the DET issue-627 7 11 content content NOUN issue-627 7 12 of of ADP issue-627 7 13 the the DET issue-627 7 14 notions notion NOUN issue-627 7 15 of of ADP issue-627 7 16 “ " PUNCT issue-627 7 17 method method NOUN issue-627 7 18 ” " PUNCT issue-627 7 19 , , PUNCT issue-627 7 20 “ " PUNCT issue-627 7 21 form form NOUN issue-627 7 22 ” " PUNCT issue-627 7 23 , , PUNCT issue-627 7 24 and and CCONJ issue-627 7 25 “ " PUNCT issue-627 7 26 concept concept NOUN issue-627 7 27 ” " PUNCT issue-627 7 28 . . PUNCT issue-627 8 1 the the DET issue-627 8 2 comparative comparative ADJ issue-627 8 3 legal legal ADJ issue-627 8 4 method method NOUN issue-627 8 5 enabled enable VERB issue-627 8 6 to to PART issue-627 8 7 compare compare VERB issue-627 8 8 doctrinal doctrinal ADJ issue-627 8 9 approaches approach NOUN issue-627 8 10 to to ADP issue-627 8 11 this this DET issue-627 8 12 issue issue NOUN issue-627 8 13 . . PUNCT issue-627 9 1 the the DET issue-627 9 2 normative normative ADJ issue-627 9 3 - - ADJ issue-627 9 4 dogmatic dogmatic ADJ issue-627 9 5 method method NOUN issue-627 9 6 enabled enable VERB issue-627 9 7 to to PART issue-627 9 8 interpret interpret VERB issue-627 9 9 the the DET issue-627 9 10 content content NOUN issue-627 9 11 of of ADP issue-627 9 12 legal legal ADJ issue-627 9 13 regulations regulation NOUN issue-627 9 14 of of ADP issue-627 9 15 the the DET issue-627 9 16 domestic domestic ADJ issue-627 9 17 legislation legislation NOUN issue-627 9 18 on on ADP issue-627 9 19 the the DET issue-627 9 20 issue issue NOUN issue-627 9 21 of of ADP issue-627 9 22 determination determination NOUN issue-627 9 23 of of ADP issue-627 9 24 financial financial ADJ issue-627 9 25 control control NOUN issue-627 9 26 methods method NOUN issue-627 9 27 of of ADP issue-627 9 28 the the DET issue-627 9 29 state state NOUN issue-627 9 30 financial financial ADJ issue-627 9 31 inspection inspection NOUN issue-627 9 32 of of ADP issue-627 9 33 ukraine ukraine NOUN issue-627 9 34 . . PUNCT issue-627 10 1 the the DET issue-627 10 2 systemstructural systemstructural ADJ issue-627 10 3 method method NOUN issue-627 10 4 enabled enable VERB issue-627 10 5 to to PART issue-627 10 6 analyse analyse VERB issue-627 10 7 the the DET issue-627 10 8 most most ADV issue-627 10 9 common common ADJ issue-627 10 10 methods method NOUN issue-627 10 11 of of ADP issue-627 10 12 financial financial ADJ issue-627 10 13 control control NOUN issue-627 10 14 . . PUNCT issue-627 11 1 methods method NOUN issue-627 11 2 of of ADP issue-627 11 3 analysis analysis NOUN issue-627 11 4 and and CCONJ issue-627 11 5 synthesis synthesis NOUN issue-627 11 6 helped helped AUX issue-627 11 7 study study VERB issue-627 11 8 certain certain ADJ issue-627 11 9 methods method NOUN issue-627 11 10 of of ADP issue-627 11 11 financial financial ADJ issue-627 11 12 control control NOUN issue-627 11 13 to to PART issue-627 11 14 formulate formulate VERB issue-627 11 15 further further ADJ issue-627 11 16 conclusions conclusion NOUN issue-627 11 17 regarding regard VERB issue-627 11 18 the the DET issue-627 11 19 most most ADV issue-627 11 20 optimal optimal ADJ issue-627 11 21 functioning functioning NOUN issue-627 11 22 of of ADP issue-627 11 23 the the DET issue-627 11 24 state state NOUN issue-627 11 25 financial financial ADJ issue-627 11 26 inspection inspection NOUN issue-627 11 27 of of ADP issue-627 11 28 ukraine ukraine NOUN issue-627 11 29 . . PUNCT issue-627 12 1 practical practical ADJ issue-627 12 2 implications implication NOUN issue-627 12 3 . . PUNCT issue-627 13 1 the the DET issue-627 13 2 determination determination NOUN issue-627 13 3 of of ADP issue-627 13 4 the the DET issue-627 13 5 methods method NOUN issue-627 13 6 of of ADP issue-627 13 7 financial financial ADJ issue-627 13 8 control control NOUN issue-627 13 9 of of ADP issue-627 13 10 the the DET issue-627 13 11 state state NOUN issue-627 13 12 financial financial ADJ issue-627 13 13 inspection inspection NOUN issue-627 13 14 of of ADP issue-627 13 15 ukraine ukraine PROPN issue-627 13 16 enabled enable VERB issue-627 13 17 to to PART issue-627 13 18 make make VERB issue-627 13 19 recommendations recommendation NOUN issue-627 13 20 for for ADP issue-627 13 21 improving improve VERB issue-627 13 22 the the DET issue-627 13 23 procedure procedure NOUN issue-627 13 24 of of ADP issue-627 13 25 financial financial ADJ issue-627 13 26 control control NOUN issue-627 13 27 of of ADP issue-627 13 28 the the DET issue-627 13 29 state state NOUN issue-627 13 30 financial financial ADJ issue-627 13 31 inspection inspection NOUN issue-627 13 32 of of ADP issue-627 13 33 ukraine ukraine NOUN issue-627 13 34 , , PUNCT issue-627 13 35 as as ADV issue-627 13 36 well well ADV issue-627 13 37 as as ADP issue-627 13 38 identify identify VERB issue-627 13 39 problematic problematic ADJ issue-627 13 40 issues issue NOUN issue-627 13 41 that that PRON issue-627 13 42 require require VERB issue-627 13 43 further further ADJ issue-627 13 44 consideration consideration NOUN issue-627 13 45 and and CCONJ issue-627 13 46 research research NOUN issue-627 13 47 . . PUNCT issue-627 14 1 relevance relevance NOUN issue-627 14 2 / / SYM issue-627 14 3 originality originality NOUN issue-627 14 4 . . PUNCT issue-627 15 1 the the DET issue-627 15 2 methods method NOUN issue-627 15 3 of of ADP issue-627 15 4 financial financial ADJ issue-627 15 5 control control NOUN issue-627 15 6 are be AUX issue-627 15 7 defined define VERB issue-627 15 8 and and CCONJ issue-627 15 9 classified classified ADJ issue-627 15 10 . . PUNCT issue-627 16 1 the the DET issue-627 16 2 absence absence NOUN issue-627 16 3 of of ADP issue-627 16 4 a a DET issue-627 16 5 check check NOUN issue-627 16 6 without without ADP issue-627 16 7 linkage linkage NOUN issue-627 16 8 to to ADP issue-627 16 9 the the DET issue-627 16 10 subject subject NOUN issue-627 16 11 ( ( PUNCT issue-627 16 12 public public ADJ issue-627 16 13 procurements procurement NOUN issue-627 16 14 ) ) PUNCT issue-627 16 15 among among ADP issue-627 16 16 the the DET issue-627 16 17 forms form NOUN issue-627 16 18 of of ADP issue-627 16 19 control control NOUN issue-627 16 20 of of ADP issue-627 16 21 the the DET issue-627 16 22 sfi sfi NOUN issue-627 16 23 of of ADP issue-627 16 24 ukraine ukraine NOUN issue-627 16 25 is be AUX issue-627 16 26 revealed reveal VERB issue-627 16 27 so so SCONJ issue-627 16 28 that that SCONJ issue-627 16 29 independent independent ADJ issue-627 16 30 coexistence coexistence NOUN issue-627 16 31 of of ADP issue-627 16 32 such such DET issue-627 16 33 a a DET issue-627 16 34 form form NOUN issue-627 16 35 of of ADP issue-627 16 36 control control NOUN issue-627 16 37 as as ADP issue-627 16 38 “ " PUNCT issue-627 16 39 public public ADJ issue-627 16 40 procurement procurement NOUN issue-627 16 41 check check NOUN issue-627 16 42 , , PUNCT issue-627 16 43 ” " PUNCT issue-627 16 44 which which DET issue-627 16 45 methods method NOUN issue-627 16 46 are be AUX issue-627 16 47 documentary documentary NOUN issue-627 16 48 and/or and/or CCONJ issue-627 16 49 factual factual ADJ issue-627 16 50 examination examination NOUN issue-627 16 51 , , PUNCT issue-627 16 52 can can AUX issue-627 16 53 be be AUX issue-627 16 54 asserted assert VERB issue-627 16 55 . . PUNCT issue-627 17 1 key key ADJ issue-627 17 2 words word NOUN issue-627 17 3 : : PUNCT issue-627 17 4 control control NOUN issue-627 17 5 , , PUNCT issue-627 17 6 method method NOUN issue-627 17 7 , , PUNCT issue-627 17 8 financial financial ADJ issue-627 17 9 control control NOUN issue-627 17 10 , , PUNCT issue-627 17 11 state state NOUN issue-627 17 12 financial financial ADJ issue-627 17 13 inspection inspection NOUN issue-627 17 14 , , PUNCT issue-627 17 15 check check NOUN issue-627 17 16 , , PUNCT issue-627 17 17 scanning scanning NOUN issue-627 17 18 . . PUNCT issue-627 18 1 jel jel PROPN issue-627 18 2 classification classification PROPN issue-627 18 3 : : PUNCT issue-627 18 4 p43 p43 PROPN issue-627 18 5 , , PUNCT issue-627 18 6 m42 m42 PROPN issue-627 18 7 corresponding corresponding ADJ issue-627 18 8 author author NOUN issue-627 18 9 : : PUNCT issue-627 18 10 1 1 NUM issue-627 18 11 kharkiv kharkiv PROPN issue-627 18 12 national national PROPN issue-627 18 13 university university PROPN issue-627 18 14 of of ADP issue-627 18 15 internal internal PROPN issue-627 18 16 affairs affairs PROPN issue-627 18 17 , , PUNCT issue-627 18 18 ukraine ukraine NOUN issue-627 18 19 . . PUNCT issue-627 18 20 2 2 NUM issue-627 18 21 lviv lviv PROPN issue-627 18 22 polytechnic polytechnic ADJ issue-627 18 23 national national ADJ issue-627 18 24 university university PROPN issue-627 18 25 , , PUNCT issue-627 18 26 ukraine ukraine NOUN issue-627 18 27 . . PUNCT issue-627 19 1 1 1 X issue-627 19 2 . . X issue-627 19 3 introduction introduction NOUN issue-627 19 4 control control NOUN issue-627 19 5 is be AUX issue-627 19 6 an an DET issue-627 19 7 eclectic eclectic ADJ issue-627 19 8 phenomenon phenomenon NOUN issue-627 19 9 , , PUNCT issue-627 19 10 widely widely ADV issue-627 19 11 used use VERB issue-627 19 12 , , PUNCT issue-627 19 13 therefore therefore ADV issue-627 19 14 , , PUNCT issue-627 19 15 it it PRON issue-627 19 16 may may AUX issue-627 19 17 be be AUX issue-627 19 18 characterized characterize VERB issue-627 19 19 differently differently ADV issue-627 19 20 , , PUNCT issue-627 19 21 for for ADP issue-627 19 22 example example NOUN issue-627 19 23 , , PUNCT issue-627 19 24 considering consider VERB issue-627 19 25 it it PRON issue-627 19 26 as as ADP issue-627 19 27 one one NUM issue-627 19 28 of of ADP issue-627 19 29 the the DET issue-627 19 30 main main ADJ issue-627 19 31 principles principle NOUN issue-627 19 32 of of ADP issue-627 19 33 management management NOUN issue-627 19 34 , , PUNCT issue-627 19 35 as as ADP issue-627 19 36 a a DET issue-627 19 37 stage stage NOUN issue-627 19 38 of of ADP issue-627 19 39 management management NOUN issue-627 19 40 process process NOUN issue-627 19 41 ( ( PUNCT issue-627 19 42 cycle cycle NOUN issue-627 19 43 ) ) PUNCT issue-627 19 44 , , PUNCT issue-627 19 45 the the DET issue-627 19 46 method method NOUN issue-627 19 47 of of ADP issue-627 19 48 management management NOUN issue-627 19 49 as as ADP issue-627 19 50 a a DET issue-627 19 51 mode mode NOUN issue-627 19 52 of of ADP issue-627 19 53 activity activity NOUN issue-627 19 54 and and CCONJ issue-627 19 55 the the DET issue-627 19 56 possibility possibility NOUN issue-627 19 57 of of ADP issue-627 19 58 influencing influence VERB issue-627 19 59 on on ADP issue-627 19 60 the the DET issue-627 19 61 behaviour behaviour NOUN issue-627 19 62 of of ADP issue-627 19 63 the the DET issue-627 19 64 relevant relevant ADJ issue-627 19 65 object object NOUN issue-627 19 66 , , PUNCT issue-627 19 67 a a DET issue-627 19 68 function function NOUN issue-627 19 69 of of ADP issue-627 19 70 public public ADJ issue-627 19 71 administration administration NOUN issue-627 19 72 , , PUNCT issue-627 19 73 an an DET issue-627 19 74 integral integral ADJ issue-627 19 75 part part NOUN issue-627 19 76 of of ADP issue-627 19 77 adoption adoption NOUN issue-627 19 78 and and CCONJ issue-627 19 79 implementation implementation NOUN issue-627 19 80 of of ADP issue-627 19 81 managerial managerial ADJ issue-627 19 82 decisions decision NOUN issue-627 19 83 , , PUNCT issue-627 19 84 which which PRON issue-627 19 85 is be AUX issue-627 19 86 continuously continuously ADV issue-627 19 87 involved involve VERB issue-627 19 88 in in ADP issue-627 19 89 this this DET issue-627 19 90 process process NOUN issue-627 19 91 from from ADP issue-627 19 92 its its PRON issue-627 19 93 beginning beginning NOUN issue-627 19 94 to to ADP issue-627 19 95 its its PRON issue-627 19 96 completion completion NOUN issue-627 19 97 ( ( PUNCT issue-627 19 98 kocherin kocherin ADJ issue-627 19 99 , , PUNCT issue-627 19 100 1982 1982 NUM issue-627 19 101 ) ) PUNCT issue-627 19 102 . . PUNCT issue-627 20 1 for for ADP issue-627 20 2 today today NOUN issue-627 20 3 , , PUNCT issue-627 20 4 the the DET issue-627 20 5 system system NOUN issue-627 20 6 of of ADP issue-627 20 7 state state NOUN issue-627 20 8 financial financial ADJ issue-627 20 9 control control NOUN issue-627 20 10 in in ADP issue-627 20 11 ukraine ukraine PROPN issue-627 20 12 is be AUX issue-627 20 13 at at ADP issue-627 20 14 the the DET issue-627 20 15 stage stage NOUN issue-627 20 16 of of ADP issue-627 20 17 formation formation NOUN issue-627 20 18 and and CCONJ issue-627 20 19 development development NOUN issue-627 20 20 . . PUNCT issue-627 21 1 from from ADP issue-627 21 2 the the DET issue-627 21 3 aim aim NOUN issue-627 21 4 of of ADP issue-627 21 5 state state NOUN issue-627 21 6 financial financial ADJ issue-627 21 7 control control NOUN issue-627 21 8 up up ADP issue-627 21 9 to to ADP issue-627 21 10 certain certain ADJ issue-627 21 11 powers power NOUN issue-627 21 12 of of ADP issue-627 21 13 officials official NOUN issue-627 21 14 implementing implement VERB issue-627 21 15 the the DET issue-627 21 16 control control NOUN issue-627 21 17 bodies body NOUN issue-627 21 18 ’ ' PUNCT issue-627 21 19 competence competence NOUN issue-627 21 20 , , PUNCT issue-627 21 21 all all DET issue-627 21 22 components component NOUN issue-627 21 23 of of ADP issue-627 21 24 the the DET issue-627 21 25 system system NOUN issue-627 21 26 are be AUX issue-627 21 27 reformed reform VERB issue-627 21 28 on on ADP issue-627 21 29 the the DET issue-627 21 30 basis basis NOUN issue-627 21 31 of of ADP issue-627 21 32 changes change NOUN issue-627 21 33 in in ADP issue-627 21 34 the the DET issue-627 21 35 legal legal ADJ issue-627 21 36 regulation regulation NOUN issue-627 21 37 of of ADP issue-627 21 38 individual individual ADJ issue-627 21 39 control control NOUN issue-627 21 40 issues issue NOUN issue-627 21 41 . . PUNCT issue-627 22 1 at at ADP issue-627 22 2 the the DET issue-627 22 3 same same ADJ issue-627 22 4 time time NOUN issue-627 22 5 , , PUNCT issue-627 22 6 one one NUM issue-627 22 7 of of ADP issue-627 22 8 the the DET issue-627 22 9 problematic problematic ADJ issue-627 22 10 issues issue NOUN issue-627 22 11 is be AUX issue-627 22 12 the the DET issue-627 22 13 definition definition NOUN issue-627 22 14 of of ADP issue-627 22 15 methods method NOUN issue-627 22 16 of of ADP issue-627 22 17 financial financial ADJ issue-627 22 18 control control NOUN issue-627 22 19 , , PUNCT issue-627 22 20 in in ADP issue-627 22 21 particular particular ADJ issue-627 22 22 , , PUNCT issue-627 22 23 used use VERB issue-627 22 24 by by ADP issue-627 22 25 the the DET issue-627 22 26 state state NOUN issue-627 22 27 financial financial ADJ issue-627 22 28 inspection inspection NOUN issue-627 22 29 of of ADP issue-627 22 30 ukraine ukraine NOUN issue-627 22 31 . . PUNCT issue-627 23 1 some some PRON issue-627 23 2 of of ADP issue-627 23 3 the the DET issue-627 23 4 problematic problematic ADJ issue-627 23 5 aspects aspect NOUN issue-627 23 6 of of ADP issue-627 23 7 the the DET issue-627 23 8 activities activity NOUN issue-627 23 9 of of ADP issue-627 23 10 the the DET issue-627 23 11 state state NOUN issue-627 23 12 financial financial ADJ issue-627 23 13 inspection inspection NOUN issue-627 23 14 of of ADP issue-627 23 15 ukraine ukraine NOUN issue-627 23 16 were be AUX issue-627 23 17 considered consider VERB issue-627 23 18 in in ADP issue-627 23 19 scientific scientific ADJ issue-627 23 20 works work NOUN issue-627 23 21 of of ADP issue-627 23 22 : : PUNCT issue-627 23 23 v. v. PROPN issue-627 23 24 b. b. PROPN issue-627 23 25 averianov averianov PROPN issue-627 23 26 , , PUNCT issue-627 23 27 o. o. PROPN issue-627 23 28 f. f. PROPN issue-627 23 29 andriiko andriiko PROPN issue-627 23 30 , , PUNCT issue-627 23 31 h. h. PROPN issue-627 23 32 v. v. PROPN issue-627 23 33 atamanchuk atamanchuk PROPN issue-627 23 34 , , PUNCT issue-627 23 35 a. a. NOUN issue-627 23 36 m. m. PROPN issue-627 23 37 bandurka bandurka PROPN issue-627 23 38 , , PUNCT issue-627 23 39 d. d. PROPN issue-627 23 40 n. n. PROPN issue-627 23 41 bakhrakh bakhrakh PROPN issue-627 23 42 , , PUNCT issue-627 23 43 l. l. PROPN issue-627 23 44 p. p. PROPN issue-627 23 45 bila bila PROPN issue-627 23 46 , , PUNCT issue-627 23 47 yu yu PROPN issue-627 23 48 . . PUNCT issue-627 24 1 p. p. PROPN issue-627 24 2 bytiak bytiak PROPN issue-627 24 3 , , PUNCT issue-627 24 4 v. v. ADP issue-627 24 5 m. m. NOUN issue-627 24 6 harashchuk harashchuk PROPN issue-627 24 7 , , PUNCT issue-627 24 8 o. o. PROPN issue-627 24 9 v. v. ADP issue-627 24 10 zaichuk zaichuk PROPN issue-627 24 11 , , PUNCT issue-627 24 12 s. s. PROPN issue-627 24 13 v. v. PROPN issue-627 24 14 kivalov kivalov PROPN issue-627 24 15 , , PUNCT issue-627 24 16 z. z. PROPN issue-627 24 17 r. r. PROPN issue-627 24 18 kisil kisil PROPN issue-627 24 19 , , PUNCT issue-627 24 20 r. r. PROPN issue-627 24 21 v. v. PROPN issue-627 24 22 kisil kisil PROPN issue-627 24 23 , , PUNCT issue-627 24 24 v. v. ADP issue-627 24 25 v. v. ADP issue-627 24 26 kopeichykov kopeichykov NOUN issue-627 24 27 , , PUNCT issue-627 24 28 a. a. NOUN issue-627 24 29 m. m. NOUN issue-627 24 30 kolodii kolodii PROPN issue-627 24 31 , , PUNCT issue-627 24 32 v. v. PROPN issue-627 24 33 k. k. PROPN issue-627 24 34 kolpakov kolpakov PROPN issue-627 24 35 , , PUNCT issue-627 24 36 yu yu PROPN issue-627 24 37 . . PROPN issue-627 24 38 m. m. PROPN issue-627 24 39 kozlov kozlov PROPN issue-627 24 40 , , PUNCT issue-627 24 41 o. o. PROPN issue-627 24 42 m. m. PROPN issue-627 24 43 kurakin kurakin PROPN issue-627 24 44 , , PUNCT issue-627 24 45 a. a. PROPN issue-627 24 46 f. f. PROPN issue-627 24 47 melnyk melnyk PROPN issue-627 24 48 , , PUNCT issue-627 24 49 v. v. CCONJ issue-627 24 50 v. v. ADP issue-627 24 51 novikov novikov NOUN issue-627 24 52 , , PUNCT issue-627 25 1 o. o. NOUN issue-627 25 2 p. p. PROPN issue-627 25 3 orliuk orliuk NOUN issue-627 25 4 , , PUNCT issue-627 25 5 o. o. NOUN issue-627 25 6 a. a. NOUN issue-627 25 7 pavliukh pavliukh PROPN issue-627 25 8 , , PUNCT issue-627 25 9 o. o. PROPN issue-627 25 10 f. f. PROPN issue-627 25 11 skakun skakun PROPN issue-627 25 12 , , PUNCT issue-627 25 13 yu yu PROPN issue-627 25 14 . . PROPN issue-627 25 15 m. m. NOUN issue-627 25 16 starilov starilov NOUN issue-627 25 17 and and CCONJ issue-627 25 18 many many ADJ issue-627 25 19 others other NOUN issue-627 25 20 . . PUNCT issue-627 26 1 however however ADV issue-627 26 2 , , PUNCT issue-627 26 3 in in ADP issue-627 26 4 the the DET issue-627 26 5 legal legal ADJ issue-627 26 6 literature literature NOUN issue-627 26 7 , , PUNCT issue-627 26 8 a a DET issue-627 26 9 considerable considerable ADJ issue-627 26 10 number number NOUN issue-627 26 11 of of ADP issue-627 26 12 interrogations interrogation NOUN issue-627 26 13 does do AUX issue-627 26 14 not not PART issue-627 26 15 involve involve VERB issue-627 26 16 a a DET issue-627 26 17 comprehensive comprehensive ADJ issue-627 26 18 study study NOUN issue-627 26 19 of of ADP issue-627 26 20 the the DET issue-627 26 21 issue issue NOUN issue-627 26 22 of of ADP issue-627 26 23 financial financial ADJ issue-627 26 24 control control NOUN issue-627 26 25 methods method NOUN issue-627 26 26 of of ADP issue-627 26 27 the the DET issue-627 26 28 state state NOUN issue-627 26 29 financial financial ADJ issue-627 26 30 inspection inspection NOUN issue-627 26 31 of of ADP issue-627 26 32 ukraine ukraine NOUN issue-627 26 33 . . PUNCT issue-627 27 1 therefore therefore ADV issue-627 27 2 , , PUNCT issue-627 27 3 the the DET issue-627 27 4 aim aim NOUN issue-627 27 5 of of ADP issue-627 27 6 the the DET issue-627 27 7 article article NOUN issue-627 27 8 is be AUX issue-627 27 9 to to PART issue-627 27 10 determine determine VERB issue-627 27 11 and and CCONJ issue-627 27 12 consider consider VERB issue-627 27 13 the the DET issue-627 27 14 methods method NOUN issue-627 27 15 of of ADP issue-627 27 16 financial financial ADJ issue-627 27 17 control control NOUN issue-627 27 18 of of ADP issue-627 27 19 the the DET issue-627 27 20 state state NOUN issue-627 27 21 financial financial ADJ issue-627 27 22 inspection inspection NOUN issue-627 27 23 of of ADP issue-627 27 24 ukraine ukraine NOUN issue-627 27 25 . . PUNCT issue-627 28 1 2 2 X issue-627 28 2 . . X issue-627 28 3 presentation presentation NOUN issue-627 28 4 of of ADP issue-627 28 5 the the DET issue-627 28 6 main main ADJ issue-627 28 7 material material NOUN issue-627 28 8 the the DET issue-627 28 9 method method NOUN issue-627 28 10 is be AUX issue-627 28 11 usually usually ADV issue-627 28 12 considered consider VERB issue-627 28 13 as as ADP issue-627 28 14 the the DET issue-627 28 15 technique technique NOUN issue-627 28 16 or or CCONJ issue-627 28 17 means mean VERB issue-627 28 18 to to PART issue-627 28 19 achieve achieve VERB issue-627 28 20 the the DET issue-627 28 21 goal goal NOUN issue-627 28 22 and and CCONJ issue-627 28 23 objectives objective NOUN issue-627 28 24 ( ( PUNCT issue-627 28 25 osnovin osnovin NOUN issue-627 28 26 , , PUNCT issue-627 28 27 1971 1971 NUM issue-627 28 28 ) ) PUNCT issue-627 28 29 . . PUNCT issue-627 29 1 the the DET issue-627 29 2 method method NOUN issue-627 29 3 is be AUX issue-627 29 4 a a DET issue-627 29 5 set set NOUN issue-627 29 6 of of ADP issue-627 29 7 practices practice NOUN issue-627 29 8 or or CCONJ issue-627 29 9 operations operation NOUN issue-627 29 10 of of ADP issue-627 29 11 practical practical ADJ issue-627 29 12 and and CCONJ issue-627 29 13 theoretical theoretical ADJ issue-627 29 14 development development NOUN issue-627 29 15 of of ADP issue-627 29 16 reality reality NOUN issue-627 29 17 baltic baltic ADJ issue-627 29 18 journal journal NOUN issue-627 29 19 of of ADP issue-627 29 20 economic economic ADJ issue-627 29 21 studies study NOUN issue-627 29 22 246 246 NUM issue-627 29 23 vol vol NOUN issue-627 29 24 . . PROPN issue-627 30 1 5 5 NUM issue-627 30 2 , , PUNCT issue-627 30 3 no no INTJ issue-627 30 4 . . NOUN issue-627 30 5 1 1 NUM issue-627 30 6 , , PUNCT issue-627 30 7 2019 2019 NUM issue-627 30 8 ( ( PUNCT issue-627 30 9 prokhorova prokhorova PROPN issue-627 30 10 , , PUNCT issue-627 30 11 1998 1998 NUM issue-627 30 12 ) ) PUNCT issue-627 30 13 . . PUNCT issue-627 31 1 therefore therefore ADV issue-627 31 2 , , PUNCT issue-627 31 3 the the DET issue-627 31 4 methods method NOUN issue-627 31 5 of of ADP issue-627 31 6 control control NOUN issue-627 31 7 are be AUX issue-627 31 8 a a DET issue-627 31 9 set set NOUN issue-627 31 10 of of ADP issue-627 31 11 ways way NOUN issue-627 31 12 and and CCONJ issue-627 31 13 techniques technique NOUN issue-627 31 14 of of ADP issue-627 31 15 its its PRON issue-627 31 16 implementation implementation NOUN issue-627 31 17 , , PUNCT issue-627 31 18 according accord VERB issue-627 31 19 to to ADP issue-627 31 20 v. v. PROPN issue-627 31 21 m. m. NOUN issue-627 31 22 oparin oparin PROPN issue-627 31 23 ( ( PUNCT issue-627 31 24 oparin oparin PROPN issue-627 31 25 , , PUNCT issue-627 31 26 2002 2002 NUM issue-627 31 27 ) ) PUNCT issue-627 31 28 . . PUNCT issue-627 32 1 while while SCONJ issue-627 32 2 strongly strongly ADV issue-627 32 3 supporting support VERB issue-627 32 4 the the DET issue-627 32 5 scholar scholar NOUN issue-627 32 6 regarding regard VERB issue-627 32 7 the the DET issue-627 32 8 interpretation interpretation NOUN issue-627 32 9 of of ADP issue-627 32 10 control control NOUN issue-627 32 11 methods method NOUN issue-627 32 12 , , PUNCT issue-627 32 13 the the DET issue-627 32 14 means mean NOUN issue-627 32 15 as as ADP issue-627 32 16 an an DET issue-627 32 17 integral integral ADJ issue-627 32 18 part part NOUN issue-627 32 19 of of ADP issue-627 32 20 the the DET issue-627 32 21 methods method NOUN issue-627 32 22 should should AUX issue-627 32 23 be be AUX issue-627 32 24 clarified clarify VERB issue-627 32 25 . . PUNCT issue-627 33 1 indeed indeed ADV issue-627 33 2 , , PUNCT issue-627 33 3 without without ADP issue-627 33 4 the the DET issue-627 33 5 means mean NOUN issue-627 33 6 of of ADP issue-627 33 7 electronic electronic ADJ issue-627 33 8 computer computer NOUN issue-627 33 9 technology technology NOUN issue-627 33 10 , , PUNCT issue-627 33 11 means mean VERB issue-627 33 12 of of ADP issue-627 33 13 measurement measurement NOUN issue-627 33 14 , , PUNCT issue-627 33 15 weighing weighing NOUN issue-627 33 16 , , PUNCT issue-627 33 17 audiovisual audiovisual ADJ issue-627 33 18 , , PUNCT issue-627 33 19 electronic electronic ADJ issue-627 33 20 , , PUNCT issue-627 33 21 and and CCONJ issue-627 33 22 other other ADJ issue-627 33 23 technical technical ADJ issue-627 33 24 means mean NOUN issue-627 33 25 , , PUNCT issue-627 33 26 means mean NOUN issue-627 33 27 of of ADP issue-627 33 28 communication communication NOUN issue-627 33 29 , , PUNCT issue-627 33 30 etc etc X issue-627 33 31 . . X issue-627 33 32 , , PUNCT issue-627 33 33 not not PART issue-627 33 34 a a DET issue-627 33 35 single single ADJ issue-627 33 36 control control NOUN issue-627 33 37 procedure procedure NOUN issue-627 33 38 can can AUX issue-627 33 39 be be AUX issue-627 33 40 carried carry VERB issue-627 33 41 out out ADP issue-627 33 42 . . PUNCT issue-627 34 1 for for ADP issue-627 34 2 example example NOUN issue-627 34 3 , , PUNCT issue-627 34 4 the the DET issue-627 34 5 control control NOUN issue-627 34 6 measurement measurement NOUN issue-627 34 7 is be AUX issue-627 34 8 carried carry VERB issue-627 34 9 out out ADP issue-627 34 10 with with ADP issue-627 34 11 the the DET issue-627 34 12 obligatory obligatory ADJ issue-627 34 13 use use NOUN issue-627 34 14 of of ADP issue-627 34 15 means mean NOUN issue-627 34 16 enabling enable VERB issue-627 34 17 to to PART issue-627 34 18 rate rate VERB issue-627 34 19 and and CCONJ issue-627 34 20 weight weight NOUN issue-627 34 21 the the DET issue-627 34 22 monitored monitor VERB issue-627 34 23 parameters parameter NOUN issue-627 34 24 . . PUNCT issue-627 35 1 alternatively alternatively ADV issue-627 35 2 , , PUNCT issue-627 35 3 when when SCONJ issue-627 35 4 exercising exercise VERB issue-627 35 5 control control NOUN issue-627 35 6 over over ADP issue-627 35 7 the the DET issue-627 35 8 accounting accounting NOUN issue-627 35 9 of of ADP issue-627 35 10 payroll payroll NOUN issue-627 35 11 , , PUNCT issue-627 35 12 the the DET issue-627 35 13 controller controller NOUN issue-627 35 14 usually usually ADV issue-627 35 15 uses use VERB issue-627 35 16 a a DET issue-627 35 17 calculator calculator NOUN issue-627 35 18 or or CCONJ issue-627 35 19 other other ADJ issue-627 35 20 means mean NOUN issue-627 35 21 of of ADP issue-627 35 22 electronic electronic ADJ issue-627 35 23 computing computing NOUN issue-627 35 24 for for ADP issue-627 35 25 the the DET issue-627 35 26 speed speed NOUN issue-627 35 27 and and CCONJ issue-627 35 28 accuracy accuracy NOUN issue-627 35 29 of of ADP issue-627 35 30 the the DET issue-627 35 31 results result NOUN issue-627 35 32 obtained obtain VERB issue-627 35 33 . . PUNCT issue-627 36 1 therefore therefore ADV issue-627 36 2 , , PUNCT issue-627 36 3 it it PRON issue-627 36 4 would would AUX issue-627 36 5 be be AUX issue-627 36 6 considered consider VERB issue-627 36 7 more more ADV issue-627 36 8 accurate accurate ADJ issue-627 36 9 to to PART issue-627 36 10 define define VERB issue-627 36 11 methods method NOUN issue-627 36 12 of of ADP issue-627 36 13 control control NOUN issue-627 36 14 as as ADP issue-627 36 15 techniques technique NOUN issue-627 36 16 , , PUNCT issue-627 36 17 ways way NOUN issue-627 36 18 , , PUNCT issue-627 36 19 and and CCONJ issue-627 36 20 means mean VERB issue-627 36 21 to to PART issue-627 36 22 determine determine VERB issue-627 36 23 compliance compliance NOUN issue-627 36 24 of of ADP issue-627 36 25 controlled control VERB issue-627 36 26 objects object NOUN issue-627 36 27 with with ADP issue-627 36 28 given give VERB issue-627 36 29 parameters parameter NOUN issue-627 36 30 . . PUNCT issue-627 37 1 the the DET issue-627 37 2 above above ADJ issue-627 37 3 definition definition NOUN issue-627 37 4 of of ADP issue-627 37 5 the the DET issue-627 37 6 method method NOUN issue-627 37 7 of of ADP issue-627 37 8 control control NOUN issue-627 37 9 reveals reveal VERB issue-627 37 10 that that SCONJ issue-627 37 11 it it PRON issue-627 37 12 is be AUX issue-627 37 13 impossible impossible ADJ issue-627 37 14 to to PART issue-627 37 15 agree agree VERB issue-627 37 16 in in ADP issue-627 37 17 general general ADJ issue-627 37 18 with with ADP issue-627 37 19 l. l. PROPN issue-627 37 20 m. m. PROPN issue-627 37 21 kapaieva kapaieva PROPN issue-627 37 22 and and CCONJ issue-627 37 23 m. m. PROPN issue-627 37 24 s. s. PROPN issue-627 37 25 liakh liakh PROPN issue-627 37 26 that that SCONJ issue-627 37 27 the the DET issue-627 37 28 methods method NOUN issue-627 37 29 of of ADP issue-627 37 30 financial financial ADJ issue-627 37 31 control control NOUN issue-627 37 32 are be AUX issue-627 37 33 ways way NOUN issue-627 37 34 , , PUNCT issue-627 37 35 techniques technique NOUN issue-627 37 36 of of ADP issue-627 37 37 its its PRON issue-627 37 38 implementation implementation NOUN issue-627 37 39 that that PRON issue-627 37 40 make make VERB issue-627 37 41 observations observation NOUN issue-627 37 42 ( ( PUNCT issue-627 37 43 general general ADJ issue-627 37 44 review review NOUN issue-627 37 45 of of ADP issue-627 37 46 the the DET issue-627 37 47 state state NOUN issue-627 37 48 of of ADP issue-627 37 49 the the DET issue-627 37 50 object object NOUN issue-627 37 51 ’s ’s PART issue-627 37 52 financial financial ADJ issue-627 37 53 activity activity NOUN issue-627 37 54 ) ) PUNCT issue-627 37 55 , , PUNCT issue-627 37 56 check check NOUN issue-627 37 57 ( ( PUNCT issue-627 37 58 carried carry VERB issue-627 37 59 out out ADP issue-627 37 60 on on ADP issue-627 37 61 - - PUNCT issue-627 37 62 site site NOUN issue-627 37 63 using use VERB issue-627 37 64 balance balance NOUN issue-627 37 65 , , PUNCT issue-627 37 66 reporting reporting NOUN issue-627 37 67 , , PUNCT issue-627 37 68 expense expense NOUN issue-627 37 69 documents document NOUN issue-627 37 70 ) ) PUNCT issue-627 37 71 , , PUNCT issue-627 37 72 examination examination NOUN issue-627 37 73 ( ( PUNCT issue-627 37 74 carried carry VERB issue-627 37 75 out out ADP issue-627 37 76 on on ADP issue-627 37 77 individual individual ADJ issue-627 37 78 aspects aspect NOUN issue-627 37 79 of of ADP issue-627 37 80 financial financial ADJ issue-627 37 81 activity activity NOUN issue-627 37 82 and and CCONJ issue-627 37 83 based base VERB issue-627 37 84 on on ADP issue-627 37 85 a a DET issue-627 37 86 wide wide ADJ issue-627 37 87 range range NOUN issue-627 37 88 of of ADP issue-627 37 89 indicators indicator NOUN issue-627 37 90 ) ) PUNCT issue-627 37 91 , , PUNCT issue-627 37 92 analysis analysis NOUN issue-627 37 93 ( ( PUNCT issue-627 37 94 conducted conduct VERB issue-627 37 95 on on ADP issue-627 37 96 the the DET issue-627 37 97 basis basis NOUN issue-627 37 98 of of ADP issue-627 37 99 current current ADJ issue-627 37 100 or or CCONJ issue-627 37 101 annual annual ADJ issue-627 37 102 reporting reporting NOUN issue-627 37 103 and and CCONJ issue-627 37 104 is be AUX issue-627 37 105 characterized characterize VERB issue-627 37 106 by by ADP issue-627 37 107 the the DET issue-627 37 108 use use NOUN issue-627 37 109 of of ADP issue-627 37 110 analytical analytical ADJ issue-627 37 111 techniques technique NOUN issue-627 37 112 ) ) PUNCT issue-627 37 113 , , PUNCT issue-627 37 114 revision revision NOUN issue-627 37 115 ( ( PUNCT issue-627 37 116 method method NOUN issue-627 37 117 of of ADP issue-627 37 118 documentary documentary NOUN issue-627 37 119 control control NOUN issue-627 37 120 of of ADP issue-627 37 121 an an DET issue-627 37 122 enterprise enterprise NOUN issue-627 37 123 , , PUNCT issue-627 37 124 institution institution NOUN issue-627 37 125 , , PUNCT issue-627 37 126 organization organization NOUN issue-627 37 127 , , PUNCT issue-627 37 128 compliance compliance NOUN issue-627 37 129 with with ADP issue-627 37 130 financial financial ADJ issue-627 37 131 legislation legislation NOUN issue-627 37 132 , , PUNCT issue-627 37 133 technique technique NOUN issue-627 37 134 of of ADP issue-627 37 135 documentary documentary NOUN issue-627 37 136 detection detection NOUN issue-627 37 137 of of ADP issue-627 37 138 financial financial ADJ issue-627 37 139 abuses abuse NOUN issue-627 37 140 ) ) PUNCT issue-627 37 141 ( ( PUNCT issue-627 37 142 kapaieva kapaieva VERB issue-627 37 143 , , PUNCT issue-627 37 144 liakh liakh NOUN issue-627 37 145 , , PUNCT issue-627 37 146 2004 2004 NUM issue-627 37 147 ) ) PUNCT issue-627 37 148 . . PUNCT issue-627 38 1 similarly similarly ADV issue-627 38 2 , , PUNCT issue-627 38 3 l. l. PROPN issue-627 38 4 k. k. PROPN issue-627 38 5 voronov voronov PROPN issue-627 38 6 ’s ’s PART issue-627 38 7 perspective perspective NOUN issue-627 38 8 can can AUX issue-627 38 9 not not PART issue-627 38 10 be be AUX issue-627 38 11 supported support VERB issue-627 38 12 , , PUNCT issue-627 38 13 because because SCONJ issue-627 38 14 the the DET issue-627 38 15 main main ADJ issue-627 38 16 methods method NOUN issue-627 38 17 of of ADP issue-627 38 18 financial financial ADJ issue-627 38 19 control control NOUN issue-627 38 20 are be AUX issue-627 38 21 observation observation NOUN issue-627 38 22 , , PUNCT issue-627 38 23 examination examination NOUN issue-627 38 24 , , PUNCT issue-627 38 25 accounting accounting NOUN issue-627 38 26 , , PUNCT issue-627 38 27 analysis analysis NOUN issue-627 38 28 , , PUNCT issue-627 38 29 check check NOUN issue-627 38 30 and and CCONJ issue-627 38 31 revision revision NOUN issue-627 38 32 ( ( PUNCT issue-627 38 33 voronova voronova NOUN issue-627 38 34 , , PUNCT issue-627 38 35 2009 2009 NUM issue-627 38 36 ) ) PUNCT issue-627 38 37 . . PUNCT issue-627 39 1 the the DET issue-627 39 2 determination determination NOUN issue-627 39 3 of of ADP issue-627 39 4 methods method NOUN issue-627 39 5 of of ADP issue-627 39 6 financial financial ADJ issue-627 39 7 control control NOUN issue-627 39 8 , , PUNCT issue-627 39 9 such such ADJ issue-627 39 10 as as ADP issue-627 39 11 revision revision NOUN issue-627 39 12 ; ; PUNCT issue-627 39 13 check check NOUN issue-627 39 14 ; ; PUNCT issue-627 39 15 inspection inspection NOUN issue-627 39 16 ; ; PUNCT issue-627 39 17 examination examination NOUN issue-627 39 18 ; ; PUNCT issue-627 39 19 observation observation NOUN issue-627 39 20 ; ; PUNCT issue-627 39 21 analysis analysis NOUN issue-627 39 22 ; ; PUNCT issue-627 39 23 listening listen VERB issue-627 39 24 , , PUNCT issue-627 39 25 as as SCONJ issue-627 39 26 the the DET issue-627 39 27 most most ADV issue-627 39 28 frequently frequently ADV issue-627 39 29 used use VERB issue-627 39 30 is be AUX issue-627 39 31 analogically analogically ADV issue-627 39 32 inaccurate inaccurate ADJ issue-627 39 33 ( ( PUNCT issue-627 39 34 nahrebelnyi nahrebelnyi ADJ issue-627 39 35 , , PUNCT issue-627 39 36 chernadchuk chernadchuk NOUN issue-627 39 37 , , PUNCT issue-627 39 38 sukhonos sukhono NOUN issue-627 39 39 , , PUNCT issue-627 39 40 2003 2003 NUM issue-627 39 41 ) ) PUNCT issue-627 39 42 . . PUNCT issue-627 40 1 therefore therefore ADV issue-627 40 2 , , PUNCT issue-627 40 3 the the DET issue-627 40 4 absence absence NOUN issue-627 40 5 of of ADP issue-627 40 6 a a DET issue-627 40 7 legislative legislative ADJ issue-627 40 8 definition definition NOUN issue-627 40 9 of of ADP issue-627 40 10 the the DET issue-627 40 11 criteria criterion NOUN issue-627 40 12 enabling enable VERB issue-627 40 13 to to PART issue-627 40 14 delimitate delimitate VERB issue-627 40 15 and and CCONJ issue-627 40 16 interpret interpret VERB issue-627 40 17 concepts concept NOUN issue-627 40 18 of of ADP issue-627 40 19 the the DET issue-627 40 20 form form NOUN issue-627 40 21 and and CCONJ issue-627 40 22 method method NOUN issue-627 40 23 of of ADP issue-627 40 24 control control NOUN issue-627 40 25 leads lead VERB issue-627 40 26 to to ADP issue-627 40 27 the the DET issue-627 40 28 inconsistency inconsistency NOUN issue-627 40 29 in in ADP issue-627 40 30 the the DET issue-627 40 31 interpretation interpretation NOUN issue-627 40 32 of of ADP issue-627 40 33 their their PRON issue-627 40 34 content content NOUN issue-627 40 35 . . PUNCT issue-627 41 1 however however ADV issue-627 41 2 , , PUNCT issue-627 41 3 it it PRON issue-627 41 4 is be AUX issue-627 41 5 indisputable indisputable ADJ issue-627 41 6 that that SCONJ issue-627 41 7 concepts concept NOUN issue-627 41 8 are be AUX issue-627 41 9 an an DET issue-627 41 10 important important ADJ issue-627 41 11 component component NOUN issue-627 41 12 of of ADP issue-627 41 13 theory theory NOUN issue-627 41 14 and and CCONJ issue-627 41 15 practice practice NOUN issue-627 41 16 that that PRON issue-627 41 17 comprise comprise VERB issue-627 41 18 the the DET issue-627 41 19 scientific scientific ADJ issue-627 41 20 knowledge knowledge NOUN issue-627 41 21 about about ADP issue-627 41 22 the the DET issue-627 41 23 nature nature NOUN issue-627 41 24 and and CCONJ issue-627 41 25 essence essence NOUN issue-627 41 26 of of ADP issue-627 41 27 the the DET issue-627 41 28 phenomenon phenomenon NOUN issue-627 41 29 , , PUNCT issue-627 41 30 and and CCONJ issue-627 41 31 reflect reflect VERB issue-627 41 32 the the DET issue-627 41 33 characteristic characteristic ADJ issue-627 41 34 patterns pattern NOUN issue-627 41 35 and and CCONJ issue-627 41 36 connections connection NOUN issue-627 41 37 . . PUNCT issue-627 42 1 a a DET issue-627 42 2 concept concept NOUN issue-627 42 3 is be AUX issue-627 42 4 a a DET issue-627 42 5 form form NOUN issue-627 42 6 of of ADP issue-627 42 7 scientific scientific ADJ issue-627 42 8 thinking thinking NOUN issue-627 42 9 , , PUNCT issue-627 42 10 a a DET issue-627 42 11 form form NOUN issue-627 42 12 of of ADP issue-627 42 13 knowledge knowledge NOUN issue-627 42 14 of of ADP issue-627 42 15 reality reality NOUN issue-627 42 16 as as SCONJ issue-627 42 17 it it PRON issue-627 42 18 is be AUX issue-627 42 19 . . PUNCT issue-627 43 1 ( ( PUNCT issue-627 43 2 kolesnyk kolesnyk NOUN issue-627 43 3 , , PUNCT issue-627 43 4 2014 2014 NUM issue-627 43 5 ) ) PUNCT issue-627 43 6 . . PUNCT issue-627 44 1 the the DET issue-627 44 2 system system NOUN issue-627 44 3 of of ADP issue-627 44 4 concepts concept NOUN issue-627 44 5 reveals reveal VERB issue-627 44 6 the the DET issue-627 44 7 content content NOUN issue-627 44 8 of of ADP issue-627 44 9 the the DET issue-627 44 10 theory theory NOUN issue-627 44 11 . . PUNCT issue-627 45 1 without without ADP issue-627 45 2 clear clear ADJ issue-627 45 3 , , PUNCT issue-627 45 4 scientifically scientifically ADV issue-627 45 5 substantiated substantiate VERB issue-627 45 6 concepts concept NOUN issue-627 45 7 , , PUNCT issue-627 45 8 there there PRON issue-627 45 9 can can AUX issue-627 45 10 be be AUX issue-627 45 11 no no DET issue-627 45 12 scientific scientific ADJ issue-627 45 13 theory theory NOUN issue-627 45 14 . . PUNCT issue-627 46 1 in in ADP issue-627 46 2 this this DET issue-627 46 3 system system NOUN issue-627 46 4 , , PUNCT issue-627 46 5 categories category NOUN issue-627 46 6 are be AUX issue-627 46 7 wide wide ADV issue-627 46 8 - - PUNCT issue-627 46 9 ranging range VERB issue-627 46 10 fundamental fundamental ADJ issue-627 46 11 concepts concept NOUN issue-627 46 12 that that PRON issue-627 46 13 concentrate concentrate VERB issue-627 46 14 knowledge knowledge NOUN issue-627 46 15 about about ADP issue-627 46 16 the the DET issue-627 46 17 most most ADV issue-627 46 18 important important ADJ issue-627 46 19 aspects aspect NOUN issue-627 46 20 and and CCONJ issue-627 46 21 characteristics characteristic NOUN issue-627 46 22 of of ADP issue-627 46 23 the the DET issue-627 46 24 object object NOUN issue-627 46 25 under under ADP issue-627 46 26 the the DET issue-627 46 27 study study NOUN issue-627 46 28 , , PUNCT issue-627 46 29 its its PRON issue-627 46 30 regular regular ADJ issue-627 46 31 connections connection NOUN issue-627 46 32 and and CCONJ issue-627 46 33 relations relation NOUN issue-627 46 34 ( ( PUNCT issue-627 46 35 kolesnyk kolesnyk NOUN issue-627 46 36 , , PUNCT issue-627 46 37 2014 2014 NUM issue-627 46 38 ) ) PUNCT issue-627 46 39 . . PUNCT issue-627 47 1 once once ADV issue-627 47 2 more more ADV issue-627 47 3 this this PRON issue-627 47 4 proves prove VERB issue-627 47 5 that that SCONJ issue-627 47 6 the the DET issue-627 47 7 law law NOUN issue-627 47 8 of of ADP issue-627 47 9 ukraine ukraine NOUN issue-627 47 10 “ " PUNCT issue-627 47 11 on on ADP issue-627 47 12 the the DET issue-627 47 13 basic basic ADJ issue-627 47 14 principles principle NOUN issue-627 47 15 of of ADP issue-627 47 16 the the DET issue-627 47 17 implementation implementation NOUN issue-627 47 18 of of ADP issue-627 47 19 the the DET issue-627 47 20 state state NOUN issue-627 47 21 financial financial ADJ issue-627 47 22 control control NOUN issue-627 47 23 in in ADP issue-627 47 24 ukraine ukraine NOUN issue-627 47 25 ” " PUNCT issue-627 47 26 no no NOUN issue-627 47 27 . . NOUN issue-627 47 28 2939 2939 NUM issue-627 47 29 - - SYM issue-627 47 30 xii xii NOUN issue-627 47 31 as as ADP issue-627 47 32 of of ADP issue-627 47 33 january january PROPN issue-627 47 34 26 26 NUM issue-627 47 35 , , PUNCT issue-627 47 36 1993 1993 NUM issue-627 47 37 , , PUNCT issue-627 47 38 should should AUX issue-627 47 39 provide provide VERB issue-627 47 40 for for ADP issue-627 47 41 the the DET issue-627 47 42 legislative legislative ADJ issue-627 47 43 definition definition NOUN issue-627 47 44 of of ADP issue-627 47 45 the the DET issue-627 47 46 concepts concept NOUN issue-627 47 47 , , PUNCT issue-627 47 48 which which PRON issue-627 47 49 are be AUX issue-627 47 50 relevant relevant ADJ issue-627 47 51 for for ADP issue-627 47 52 the the DET issue-627 47 53 implementation implementation NOUN issue-627 47 54 of of ADP issue-627 47 55 corresponding correspond VERB issue-627 47 56 activities activity NOUN issue-627 47 57 , , PUNCT issue-627 47 58 including include VERB issue-627 47 59 the the DET issue-627 47 60 concept concept NOUN issue-627 47 61 of of ADP issue-627 47 62 forms form NOUN issue-627 47 63 of of ADP issue-627 47 64 control control NOUN issue-627 47 65 and and CCONJ issue-627 47 66 its its PRON issue-627 47 67 methods method NOUN issue-627 47 68 . . PUNCT issue-627 48 1 nowadays nowadays ADV issue-627 48 2 , , PUNCT issue-627 48 3 a a DET issue-627 48 4 number number NOUN issue-627 48 5 of of ADP issue-627 48 6 authors author NOUN issue-627 48 7 understand understand VERB issue-627 48 8 the the DET issue-627 48 9 forms form NOUN issue-627 48 10 of of ADP issue-627 48 11 control control NOUN issue-627 48 12 as as ADP issue-627 48 13 the the DET issue-627 48 14 ways way NOUN issue-627 48 15 of of ADP issue-627 48 16 expressing express VERB issue-627 48 17 its its PRON issue-627 48 18 content content NOUN issue-627 48 19 ( ( PUNCT issue-627 48 20 nahrebelnyi nahrebelnyi PROPN issue-627 48 21 , , PUNCT issue-627 48 22 chernadchuk chernadchuk NOUN issue-627 48 23 , , PUNCT issue-627 48 24 sukhonos sukhono NOUN issue-627 48 25 , , PUNCT issue-627 48 26 2003 2003 NUM issue-627 48 27 ) ) PUNCT issue-627 48 28 . . PUNCT issue-627 49 1 the the DET issue-627 49 2 authors author NOUN issue-627 49 3 of of ADP issue-627 49 4 this this DET issue-627 49 5 article article NOUN issue-627 49 6 argue argue VERB issue-627 49 7 that that SCONJ issue-627 49 8 methods method NOUN issue-627 49 9 , , PUNCT issue-627 49 10 not not PART issue-627 49 11 the the DET issue-627 49 12 forms form NOUN issue-627 49 13 , , PUNCT issue-627 49 14 characterize characterize VERB issue-627 49 15 the the DET issue-627 49 16 techniques technique NOUN issue-627 49 17 , , PUNCT issue-627 49 18 ways way NOUN issue-627 49 19 , , PUNCT issue-627 49 20 and and CCONJ issue-627 49 21 means mean VERB issue-627 49 22 of of ADP issue-627 49 23 conducting conduct VERB issue-627 49 24 control control NOUN issue-627 49 25 actions action NOUN issue-627 49 26 by by ADP issue-627 49 27 the the DET issue-627 49 28 subject subject NOUN issue-627 49 29 . . PUNCT issue-627 50 1 moreover moreover ADV issue-627 50 2 , , PUNCT issue-627 50 3 for for ADP issue-627 50 4 the the DET issue-627 50 5 legal legal ADJ issue-627 50 6 regulation regulation NOUN issue-627 50 7 of of ADP issue-627 50 8 state state NOUN issue-627 50 9 financial financial ADJ issue-627 50 10 control control NOUN issue-627 50 11 by by ADP issue-627 50 12 the the DET issue-627 50 13 sfi sfi PROPN issue-627 50 14 bodies body NOUN issue-627 50 15 of of ADP issue-627 50 16 ukraine ukraine NOUN issue-627 50 17 , , PUNCT issue-627 50 18 this this DET issue-627 50 19 argument argument NOUN issue-627 50 20 is be AUX issue-627 50 21 reflected reflect VERB issue-627 50 22 in in ADP issue-627 50 23 the the DET issue-627 50 24 legislation legislation NOUN issue-627 50 25 . . PUNCT issue-627 51 1 therefore therefore ADV issue-627 51 2 , , PUNCT issue-627 51 3 observation observation NOUN issue-627 51 4 , , PUNCT issue-627 51 5 examination examination NOUN issue-627 51 6 , , PUNCT issue-627 51 7 and and CCONJ issue-627 51 8 analysis analysis NOUN issue-627 51 9 should should AUX issue-627 51 10 be be AUX issue-627 51 11 included include VERB issue-627 51 12 in in ADP issue-627 51 13 the the DET issue-627 51 14 list list NOUN issue-627 51 15 of of ADP issue-627 51 16 methods method NOUN issue-627 51 17 of of ADP issue-627 51 18 control control NOUN issue-627 51 19 . . PUNCT issue-627 52 1 the the DET issue-627 52 2 revision revision NOUN issue-627 52 3 and and CCONJ issue-627 52 4 check check NOUN issue-627 52 5 of of ADP issue-627 52 6 public public ADJ issue-627 52 7 procurement procurement NOUN issue-627 52 8 are be AUX issue-627 52 9 the the DET issue-627 52 10 forms form NOUN issue-627 52 11 of of ADP issue-627 52 12 control control NOUN issue-627 52 13 of of ADP issue-627 52 14 the the DET issue-627 52 15 sfi sfi NOUN issue-627 52 16 of of ADP issue-627 52 17 ukraine ukraine NOUN issue-627 52 18 , , PUNCT issue-627 52 19 according accord VERB issue-627 52 20 to to ADP issue-627 52 21 provisions provision NOUN issue-627 52 22 of of ADP issue-627 52 23 the the DET issue-627 52 24 regulation regulation NOUN issue-627 52 25 on on ADP issue-627 52 26 the the DET issue-627 52 27 sfi sfi NOUN issue-627 52 28 of of ADP issue-627 52 29 ukraine ukraine NOUN issue-627 52 30 , , PUNCT issue-627 52 31 the the DET issue-627 52 32 law law NOUN issue-627 52 33 of of ADP issue-627 52 34 ukraine ukraine NOUN issue-627 52 35 “ " PUNCT issue-627 52 36 on on ADP issue-627 52 37 the the DET issue-627 52 38 basic basic ADJ issue-627 52 39 principles principle NOUN issue-627 52 40 of of ADP issue-627 52 41 the the DET issue-627 52 42 implementation implementation NOUN issue-627 52 43 of of ADP issue-627 52 44 the the DET issue-627 52 45 state state NOUN issue-627 52 46 financial financial ADJ issue-627 52 47 control control NOUN issue-627 52 48 in in ADP issue-627 52 49 ukraine ukraine NOUN issue-627 52 50 ” " PUNCT issue-627 52 51 no no NOUN issue-627 52 52 . . NOUN issue-627 52 53 2939 2939 NUM issue-627 52 54 - - SYM issue-627 52 55 xii xii NOUN issue-627 52 56 as as ADP issue-627 52 57 of of ADP issue-627 52 58 january january PROPN issue-627 52 59 26 26 NUM issue-627 52 60 , , PUNCT issue-627 52 61 1993 1993 NUM issue-627 52 62 . . PUNCT issue-627 53 1 thus thus ADV issue-627 53 2 , , PUNCT issue-627 53 3 the the DET issue-627 53 4 revision revision NOUN issue-627 53 5 should should AUX issue-627 53 6 not not PART issue-627 53 7 be be AUX issue-627 53 8 among among ADP issue-627 53 9 the the DET issue-627 53 10 methods method NOUN issue-627 53 11 of of ADP issue-627 53 12 financial financial ADJ issue-627 53 13 control control NOUN issue-627 53 14 , , PUNCT issue-627 53 15 as as SCONJ issue-627 53 16 the the DET issue-627 53 17 legislation legislation NOUN issue-627 53 18 clearly clearly ADV issue-627 53 19 defines define VERB issue-627 53 20 it it PRON issue-627 53 21 as as ADP issue-627 53 22 the the DET issue-627 53 23 form form NOUN issue-627 53 24 of of ADP issue-627 53 25 control control NOUN issue-627 53 26 of of ADP issue-627 53 27 sfi sfi NOUN issue-627 53 28 of of ADP issue-627 53 29 ukraine ukraine NOUN issue-627 53 30 . . PUNCT issue-627 54 1 considering consider VERB issue-627 54 2 the the DET issue-627 54 3 check check NOUN issue-627 54 4 , , PUNCT issue-627 54 5 in in ADP issue-627 54 6 particular particular ADJ issue-627 54 7 , , PUNCT issue-627 54 8 the the DET issue-627 54 9 public public ADJ issue-627 54 10 procurement procurement NOUN issue-627 54 11 check check NOUN issue-627 54 12 , , PUNCT issue-627 54 13 this this DET issue-627 54 14 construction construction NOUN issue-627 54 15 clearly clearly ADV issue-627 54 16 defines define VERB issue-627 54 17 the the DET issue-627 54 18 form form NOUN issue-627 54 19 of of ADP issue-627 54 20 control control NOUN issue-627 54 21 of of ADP issue-627 54 22 the the DET issue-627 54 23 sfi sfi NOUN issue-627 54 24 of of ADP issue-627 54 25 ukraine ukraine NOUN issue-627 54 26 , , PUNCT issue-627 54 27 regulated regulate VERB issue-627 54 28 according accord VERB issue-627 54 29 to to ADP issue-627 54 30 the the DET issue-627 54 31 law law NOUN issue-627 54 32 of of ADP issue-627 54 33 ukraine ukraine NOUN issue-627 54 34 “ " PUNCT issue-627 54 35 on on ADP issue-627 54 36 the the DET issue-627 54 37 basic basic ADJ issue-627 54 38 principles principle NOUN issue-627 54 39 of of ADP issue-627 54 40 the the DET issue-627 54 41 implementation implementation NOUN issue-627 54 42 of of ADP issue-627 54 43 the the DET issue-627 54 44 state state NOUN issue-627 54 45 financial financial ADJ issue-627 54 46 control control NOUN issue-627 54 47 in in ADP issue-627 54 48 ukraine ukraine NOUN issue-627 54 49 ” " PUNCT issue-627 54 50 no no NOUN issue-627 54 51 . . NOUN issue-627 54 52 2939 2939 NUM issue-627 54 53 - - SYM issue-627 54 54 xii xii NOUN issue-627 54 55 as as ADP issue-627 54 56 of of ADP issue-627 54 57 january january PROPN issue-627 54 58 26 26 NUM issue-627 54 59 , , PUNCT issue-627 54 60 1993 1993 NUM issue-627 54 61 , , PUNCT issue-627 54 62 the the DET issue-627 54 63 regulation regulation NOUN issue-627 54 64 on on ADP issue-627 54 65 the the DET issue-627 54 66 sfi sfi NOUN issue-627 54 67 of of ADP issue-627 54 68 ukraine ukraine NOUN issue-627 54 69 , , PUNCT issue-627 54 70 the the DET issue-627 54 71 procedure procedure NOUN issue-627 54 72 for for ADP issue-627 54 73 carrying carry VERB issue-627 54 74 out out ADP issue-627 54 75 inspections inspection NOUN issue-627 54 76 of of ADP issue-627 54 77 public public ADJ issue-627 54 78 procurement procurement NOUN issue-627 54 79 by by ADP issue-627 54 80 the the DET issue-627 54 81 state state NOUN issue-627 54 82 financial financial ADJ issue-627 54 83 inspection inspection NOUN issue-627 54 84 and and CCONJ issue-627 54 85 its its PRON issue-627 54 86 local local ADJ issue-627 54 87 bodies body NOUN issue-627 54 88 , , PUNCT issue-627 54 89 approved approve VERB issue-627 54 90 by by ADP issue-627 54 91 the the DET issue-627 54 92 resolution resolution NOUN issue-627 54 93 of of ADP issue-627 54 94 the the DET issue-627 54 95 cabinet cabinet NOUN issue-627 54 96 of of ADP issue-627 54 97 ministers minister NOUN issue-627 54 98 of of ADP issue-627 54 99 ukraine ukraine PROPN issue-627 54 100 no no INTJ issue-627 54 101 . . PROPN issue-627 55 1 631 631 NUM issue-627 55 2 as as ADP issue-627 55 3 of of ADP issue-627 55 4 august august PROPN issue-627 55 5 1 1 NUM issue-627 55 6 , , PUNCT issue-627 55 7 2013 2013 NUM issue-627 55 8 , , PUNCT issue-627 55 9 and and CCONJ issue-627 55 10 other other ADJ issue-627 55 11 legal legal ADJ issue-627 55 12 regulations regulation NOUN issue-627 55 13 of of ADP issue-627 55 14 the the DET issue-627 55 15 legislation legislation NOUN issue-627 55 16 of of ADP issue-627 55 17 ukraine ukraine NOUN issue-627 55 18 . . PUNCT issue-627 56 1 the the DET issue-627 56 2 analysis analysis NOUN issue-627 56 3 of of ADP issue-627 56 4 these these DET issue-627 56 5 regulations regulation NOUN issue-627 56 6 shows show VERB issue-627 56 7 that that SCONJ issue-627 56 8 a a DET issue-627 56 9 form form NOUN issue-627 56 10 of of ADP issue-627 56 11 control control NOUN issue-627 56 12 such such ADJ issue-627 56 13 as as ADP issue-627 56 14 a a DET issue-627 56 15 check check NOUN issue-627 56 16 without without ADP issue-627 56 17 linkage linkage NOUN issue-627 56 18 to to ADP issue-627 56 19 the the DET issue-627 56 20 subject subject NOUN issue-627 56 21 ( ( PUNCT issue-627 56 22 public public ADJ issue-627 56 23 procurements procurement NOUN issue-627 56 24 ) ) PUNCT issue-627 56 25 is be AUX issue-627 56 26 not not PART issue-627 56 27 defined define VERB issue-627 56 28 among among ADP issue-627 56 29 the the DET issue-627 56 30 forms form NOUN issue-627 56 31 of of ADP issue-627 56 32 control control NOUN issue-627 56 33 of of ADP issue-627 56 34 the the DET issue-627 56 35 sfi sfi NOUN issue-627 56 36 of of ADP issue-627 56 37 ukraine ukraine NOUN issue-627 56 38 . . PUNCT issue-627 57 1 therefore therefore ADV issue-627 57 2 , , PUNCT issue-627 57 3 considering consider VERB issue-627 57 4 the the DET issue-627 57 5 check check NOUN issue-627 57 6 as as ADP issue-627 57 7 such such ADJ issue-627 57 8 , , PUNCT issue-627 57 9 this this DET issue-627 57 10 category category NOUN issue-627 57 11 can can AUX issue-627 57 12 be be AUX issue-627 57 13 understood understand VERB issue-627 57 14 as as ADP issue-627 57 15 the the DET issue-627 57 16 method method NOUN issue-627 57 17 of of ADP issue-627 57 18 control control NOUN issue-627 57 19 . . PUNCT issue-627 58 1 the the DET issue-627 58 2 above above ADJ issue-627 58 3 is be AUX issue-627 58 4 proved prove VERB issue-627 58 5 by by ADP issue-627 58 6 clause clause NOUN issue-627 58 7 16 16 NUM issue-627 58 8 of of ADP issue-627 58 9 the the DET issue-627 58 10 procedure procedure NOUN issue-627 58 11 for for ADP issue-627 58 12 carrying carry VERB issue-627 58 13 out out ADP issue-627 58 14 public public ADJ issue-627 58 15 procurement procurement NOUN issue-627 58 16 inspections inspection NOUN issue-627 58 17 of of ADP issue-627 58 18 the the DET issue-627 58 19 sfi sfi NOUN issue-627 58 20 of of ADP issue-627 58 21 ukraine ukraine PROPN issue-627 59 1 no no INTJ issue-627 59 2 . . PUNCT issue-627 60 1 631 631 NUM issue-627 60 2 : : PUNCT issue-627 60 3 “ " PUNCT issue-627 60 4 during during ADP issue-627 60 5 the the DET issue-627 60 6 public public ADJ issue-627 60 7 procurement procurement NOUN issue-627 60 8 check check NOUN issue-627 60 9 , , PUNCT issue-627 60 10 a a DET issue-627 60 11 documentary documentary NOUN issue-627 60 12 and/or and/or CCONJ issue-627 60 13 factual factual ADJ issue-627 60 14 examination examination NOUN issue-627 60 15 of of ADP issue-627 60 16 the the DET issue-627 60 17 issues issue NOUN issue-627 60 18 of of ADP issue-627 60 19 the the DET issue-627 60 20 program program NOUN issue-627 60 21 for for ADP issue-627 60 22 the the DET issue-627 60 23 public public ADJ issue-627 60 24 procurement procurement NOUN issue-627 60 25 check check NOUN issue-627 60 26 is be AUX issue-627 60 27 conducted conduct VERB issue-627 60 28 . . PUNCT issue-627 60 29 ” " PUNCT issue-627 61 1 however however ADV issue-627 61 2 , , PUNCT issue-627 61 3 considering consider VERB issue-627 61 4 the the DET issue-627 61 5 use use NOUN issue-627 61 6 of of ADP issue-627 61 7 the the DET issue-627 61 8 same same ADJ issue-627 61 9 term term NOUN issue-627 61 10 for for ADP issue-627 61 11 the the DET issue-627 61 12 form form NOUN issue-627 61 13 and and CCONJ issue-627 61 14 method method NOUN issue-627 61 15 of of ADP issue-627 61 16 control control NOUN issue-627 61 17 , , PUNCT issue-627 61 18 it it PRON issue-627 61 19 is be AUX issue-627 61 20 necessary necessary ADJ issue-627 61 21 to to PART issue-627 61 22 be be AUX issue-627 61 23 accurate accurate ADJ issue-627 61 24 using use VERB issue-627 61 25 baltic baltic ADJ issue-627 61 26 journal journal PROPN issue-627 61 27 of of ADP issue-627 61 28 economic economic ADJ issue-627 61 29 studies study NOUN issue-627 61 30 247 247 NUM issue-627 61 31 vol vol NOUN issue-627 61 32 . . PROPN issue-627 62 1 5 5 NUM issue-627 62 2 , , PUNCT issue-627 62 3 no no INTJ issue-627 62 4 . . NOUN issue-627 62 5 1 1 NUM issue-627 62 6 , , PUNCT issue-627 62 7 2019 2019 NUM issue-627 62 8 the the DET issue-627 62 9 term term NOUN issue-627 62 10 “ " PUNCT issue-627 62 11 check check NOUN issue-627 62 12 ” " PUNCT issue-627 62 13 when when SCONJ issue-627 62 14 identifying identify VERB issue-627 62 15 the the DET issue-627 62 16 methods method NOUN issue-627 62 17 and and CCONJ issue-627 62 18 forms form NOUN issue-627 62 19 of of ADP issue-627 62 20 the the DET issue-627 62 21 sfi sfi NOUN issue-627 62 22 of of ADP issue-627 62 23 ukraine ukraine NOUN issue-627 62 24 . . PUNCT issue-627 63 1 in in ADP issue-627 63 2 other other ADJ issue-627 63 3 words word NOUN issue-627 63 4 , , PUNCT issue-627 63 5 it it PRON issue-627 63 6 should should AUX issue-627 63 7 be be AUX issue-627 63 8 clarified clarify VERB issue-627 63 9 whether whether SCONJ issue-627 63 10 the the DET issue-627 63 11 form form NOUN issue-627 63 12 or or CCONJ issue-627 63 13 method method NOUN issue-627 63 14 is be AUX issue-627 63 15 meant mean VERB issue-627 63 16 . . PUNCT issue-627 64 1 to to PART issue-627 64 2 eliminate eliminate VERB issue-627 64 3 this this DET issue-627 64 4 problem problem NOUN issue-627 64 5 , , PUNCT issue-627 64 6 it it PRON issue-627 64 7 is be AUX issue-627 64 8 possible possible ADJ issue-627 64 9 to to PART issue-627 64 10 change change VERB issue-627 64 11 the the DET issue-627 64 12 terminology terminology NOUN issue-627 64 13 of of ADP issue-627 64 14 financial financial ADJ issue-627 64 15 control control NOUN issue-627 64 16 to to PART issue-627 64 17 use use VERB issue-627 64 18 different different ADJ issue-627 64 19 terms term NOUN issue-627 64 20 for for ADP issue-627 64 21 the the DET issue-627 64 22 form form NOUN issue-627 64 23 and and CCONJ issue-627 64 24 method method NOUN issue-627 64 25 of of ADP issue-627 64 26 control control NOUN issue-627 64 27 . . PUNCT issue-627 65 1 for for ADP issue-627 65 2 example example NOUN issue-627 65 3 , , PUNCT issue-627 65 4 o. o. PROPN issue-627 65 5 b. b. PROPN issue-627 65 6 morhulets morhulets PROPN issue-627 65 7 suggests suggest VERB issue-627 65 8 a a DET issue-627 65 9 successful successful ADJ issue-627 65 10 classification classification NOUN issue-627 65 11 of of ADP issue-627 65 12 methods method NOUN issue-627 65 13 . . PUNCT issue-627 66 1 accordingly accordingly ADV issue-627 66 2 , , PUNCT issue-627 66 3 the the DET issue-627 66 4 methods method NOUN issue-627 66 5 of of ADP issue-627 66 6 control control NOUN issue-627 66 7 are be AUX issue-627 66 8 classified classify VERB issue-627 66 9 into into ADP issue-627 66 10 the the DET issue-627 66 11 following follow VERB issue-627 66 12 groups group NOUN issue-627 66 13 : : PUNCT issue-627 66 14 factual factual ADJ issue-627 66 15 ( ( PUNCT issue-627 66 16 laboratory laboratory NOUN issue-627 66 17 analysis analysis NOUN issue-627 66 18 , , PUNCT issue-627 66 19 control control NOUN issue-627 66 20 acquisition acquisition NOUN issue-627 66 21 , , PUNCT issue-627 66 22 control control NOUN issue-627 66 23 measurement measurement NOUN issue-627 66 24 of of ADP issue-627 66 25 completed complete VERB issue-627 66 26 building building NOUN issue-627 66 27 , , PUNCT issue-627 66 28 assembling assembling NOUN issue-627 66 29 , , PUNCT issue-627 66 30 repair repair NOUN issue-627 66 31 works work NOUN issue-627 66 32 , , PUNCT issue-627 66 33 time time NOUN issue-627 66 34 and and CCONJ issue-627 66 35 motion motion NOUN issue-627 66 36 study study NOUN issue-627 66 37 , , PUNCT issue-627 66 38 inventory inventory NOUN issue-627 66 39 , , PUNCT issue-627 66 40 examination examination NOUN issue-627 66 41 , , PUNCT issue-627 66 42 control control NOUN issue-627 66 43 ( ( PUNCT issue-627 66 44 trial trial NOUN issue-627 66 45 ) ) PUNCT issue-627 66 46 provision provision NOUN issue-627 66 47 of of ADP issue-627 66 48 a a DET issue-627 66 49 new new ADJ issue-627 66 50 service service NOUN issue-627 66 51 in in ADP issue-627 66 52 quality quality NOUN issue-627 66 53 and and CCONJ issue-627 66 54 quantity quantity NOUN issue-627 66 55 , , PUNCT issue-627 66 56 normative normative ADJ issue-627 66 57 check check NOUN issue-627 66 58 , , PUNCT issue-627 66 59 experiment experiment NOUN issue-627 66 60 , , PUNCT issue-627 66 61 etc etc X issue-627 66 62 . . X issue-627 66 63 ) ) PUNCT issue-627 66 64 ; ; PUNCT issue-627 66 65 calculating calculate VERB issue-627 66 66 and and CCONJ issue-627 66 67 analytical analytical ADJ issue-627 66 68 ( ( PUNCT issue-627 66 69 technical technical ADJ issue-627 66 70 and and CCONJ issue-627 66 71 economic economic ADJ issue-627 66 72 calculations calculation NOUN issue-627 66 73 , , PUNCT issue-627 66 74 analytical analytical ADJ issue-627 66 75 estimation estimation NOUN issue-627 66 76 , , PUNCT issue-627 66 77 arithmetic arithmetic ADJ issue-627 66 78 checking checking NOUN issue-627 66 79 , , PUNCT issue-627 66 80 dynamicalstatistical dynamicalstatistical ADJ issue-627 66 81 estimation estimation NOUN issue-627 66 82 ) ) PUNCT issue-627 66 83 ; ; PUNCT issue-627 66 84 documentary documentary NOUN issue-627 66 85 ( ( PUNCT issue-627 66 86 study study NOUN issue-627 66 87 of of ADP issue-627 66 88 the the DET issue-627 66 89 essence essence NOUN issue-627 66 90 and and CCONJ issue-627 66 91 content content NOUN issue-627 66 92 of of ADP issue-627 66 93 the the DET issue-627 66 94 documents document NOUN issue-627 66 95 reflected reflect VERB issue-627 66 96 in in ADP issue-627 66 97 operations operation NOUN issue-627 66 98 , , PUNCT issue-627 66 99 logical logical ADJ issue-627 66 100 check check NOUN issue-627 66 101 , , PUNCT issue-627 66 102 accounting accounting NOUN issue-627 66 103 correspondence correspondence NOUN issue-627 66 104 check check NOUN issue-627 66 105 , , PUNCT issue-627 66 106 counter counter NOUN issue-627 66 107 - - NOUN issue-627 66 108 verification verification NOUN issue-627 66 109 of of ADP issue-627 66 110 documents document NOUN issue-627 66 111 , , PUNCT issue-627 66 112 etc etc X issue-627 66 113 . . X issue-627 66 114 ) ) PUNCT issue-627 66 115 ( ( PUNCT issue-627 66 116 morhulets morhulet NOUN issue-627 66 117 , , PUNCT issue-627 66 118 2012 2012 NUM issue-627 66 119 ) ) PUNCT issue-627 66 120 . . PUNCT issue-627 67 1 this this DET issue-627 67 2 classification classification NOUN issue-627 67 3 is be AUX issue-627 67 4 consistent consistent ADJ issue-627 67 5 with with ADP issue-627 67 6 the the DET issue-627 67 7 objective objective NOUN issue-627 67 8 to to PART issue-627 67 9 implement implement VERB issue-627 67 10 the the DET issue-627 67 11 functions function NOUN issue-627 67 12 of of ADP issue-627 67 13 financial financial ADJ issue-627 67 14 control control NOUN issue-627 67 15 by by ADP issue-627 67 16 the the DET issue-627 67 17 use use NOUN issue-627 67 18 of of ADP issue-627 67 19 specific specific ADJ issue-627 67 20 methods method NOUN issue-627 67 21 of of ADP issue-627 67 22 financial financial ADJ issue-627 67 23 control control NOUN issue-627 67 24 , , PUNCT issue-627 67 25 which which PRON issue-627 67 26 reflect reflect VERB issue-627 67 27 the the DET issue-627 67 28 principles principle NOUN issue-627 67 29 of of ADP issue-627 67 30 a a DET issue-627 67 31 general general ADJ issue-627 67 32 approach approach NOUN issue-627 67 33 to to ADP issue-627 67 34 the the DET issue-627 67 35 object object NOUN issue-627 67 36 of of ADP issue-627 67 37 control control NOUN issue-627 67 38 . . PUNCT issue-627 68 1 these these DET issue-627 68 2 principles principle NOUN issue-627 68 3 are be AUX issue-627 68 4 based base VERB issue-627 68 5 on on ADP issue-627 68 6 a a DET issue-627 68 7 combination combination NOUN issue-627 68 8 of of ADP issue-627 68 9 general general ADJ issue-627 68 10 scientific scientific ADJ issue-627 68 11 and and CCONJ issue-627 68 12 methodological methodological ADJ issue-627 68 13 techniques technique NOUN issue-627 68 14 of of ADP issue-627 68 15 knowledge knowledge NOUN issue-627 68 16 , , PUNCT issue-627 68 17 which which PRON issue-627 68 18 enables enable VERB issue-627 68 19 to to PART issue-627 68 20 interrogate interrogate VERB issue-627 68 21 the the DET issue-627 68 22 legality legality NOUN issue-627 68 23 , , PUNCT issue-627 68 24 reliability reliability NOUN issue-627 68 25 , , PUNCT issue-627 68 26 feasibility feasibility NOUN issue-627 68 27 , , PUNCT issue-627 68 28 and and CCONJ issue-627 68 29 economic economic ADJ issue-627 68 30 efficiency efficiency NOUN issue-627 68 31 of of ADP issue-627 68 32 financial financial ADJ issue-627 68 33 transactions transaction NOUN issue-627 68 34 and and CCONJ issue-627 68 35 processes process NOUN issue-627 68 36 based base VERB issue-627 68 37 on on ADP issue-627 68 38 the the DET issue-627 68 39 use use NOUN issue-627 68 40 of of ADP issue-627 68 41 accounting accounting NOUN issue-627 68 42 , , PUNCT issue-627 68 43 reporting reporting NOUN issue-627 68 44 , , PUNCT issue-627 68 45 regulatory regulatory ADJ issue-627 68 46 and and CCONJ issue-627 68 47 other other ADJ issue-627 68 48 information information NOUN issue-627 68 49 in in ADP issue-627 68 50 combination combination NOUN issue-627 68 51 with with ADP issue-627 68 52 the the DET issue-627 68 53 examination examination NOUN issue-627 68 54 of of ADP issue-627 68 55 the the DET issue-627 68 56 actual actual ADJ issue-627 68 57 state state NOUN issue-627 68 58 of of ADP issue-627 68 59 affairs affair NOUN issue-627 68 60 of of ADP issue-627 68 61 the the DET issue-627 68 62 object object NOUN issue-627 68 63 of of ADP issue-627 68 64 control control NOUN issue-627 68 65 ( ( PUNCT issue-627 68 66 nahrebelnyi nahrebelnyi PROPN issue-627 68 67 , , PUNCT issue-627 68 68 chernadchuk chernadchuk NOUN issue-627 68 69 , , PUNCT issue-627 68 70 sukhonos sukhono NOUN issue-627 68 71 , , PUNCT issue-627 68 72 2003 2003 NUM issue-627 68 73 ) ) PUNCT issue-627 68 74 . . PUNCT issue-627 69 1 concerning concern VERB issue-627 69 2 the the DET issue-627 69 3 specific specific ADJ issue-627 69 4 methods method NOUN issue-627 69 5 of of ADP issue-627 69 6 state state NOUN issue-627 69 7 control control NOUN issue-627 69 8 carried carry VERB issue-627 69 9 out out ADP issue-627 69 10 by by ADP issue-627 69 11 sfi sfi NOUN issue-627 69 12 of of ADP issue-627 69 13 ukraine ukraine NOUN issue-627 69 14 , , PUNCT issue-627 69 15 their their PRON issue-627 69 16 list list NOUN issue-627 69 17 is be AUX issue-627 69 18 very very ADV issue-627 69 19 diverse diverse ADJ issue-627 69 20 . . PUNCT issue-627 70 1 for for ADP issue-627 70 2 example example NOUN issue-627 70 3 , , PUNCT issue-627 70 4 a. a. PROPN issue-627 70 5 f. f. PROPN issue-627 70 6 andriiko andriiko PROPN issue-627 70 7 argues argue VERB issue-627 70 8 that that SCONJ issue-627 70 9 the the DET issue-627 70 10 function function NOUN issue-627 70 11 of of ADP issue-627 70 12 control control NOUN issue-627 70 13 in in ADP issue-627 70 14 public public ADJ issue-627 70 15 administration administration NOUN issue-627 70 16 consists consist VERB issue-627 70 17 in in ADP issue-627 70 18 analysing analyse VERB issue-627 70 19 and and CCONJ issue-627 70 20 comparing compare VERB issue-627 70 21 the the DET issue-627 70 22 actual actual ADJ issue-627 70 23 state state NOUN issue-627 70 24 of of ADP issue-627 70 25 affairs affair NOUN issue-627 70 26 in in ADP issue-627 70 27 one one NUM issue-627 70 28 or or CCONJ issue-627 70 29 another another DET issue-627 70 30 sphere sphere NOUN issue-627 70 31 with with ADP issue-627 70 32 what what PRON issue-627 70 33 is be AUX issue-627 70 34 required require VERB issue-627 70 35 of of ADP issue-627 70 36 them they PRON issue-627 70 37 , , PUNCT issue-627 70 38 the the DET issue-627 70 39 deviations deviation NOUN issue-627 70 40 in in ADP issue-627 70 41 the the DET issue-627 70 42 task task NOUN issue-627 70 43 performance performance NOUN issue-627 70 44 and and CCONJ issue-627 70 45 the the DET issue-627 70 46 causes cause NOUN issue-627 70 47 of of ADP issue-627 70 48 these these DET issue-627 70 49 deviations deviation NOUN issue-627 70 50 , , PUNCT issue-627 70 51 as as ADV issue-627 70 52 well well ADV issue-627 70 53 as as ADP issue-627 70 54 the the DET issue-627 70 55 activity activity NOUN issue-627 70 56 assessment assessment NOUN issue-627 70 57 and and CCONJ issue-627 70 58 the the DET issue-627 70 59 expediency expediency NOUN issue-627 70 60 of of ADP issue-627 70 61 this this DET issue-627 70 62 way way NOUN issue-627 70 63 ( ( PUNCT issue-627 70 64 averianova averianova PROPN issue-627 70 65 , , PUNCT issue-627 70 66 2003 2003 NUM issue-627 70 67 ) ) PUNCT issue-627 70 68 . . PUNCT issue-627 71 1 while while SCONJ issue-627 71 2 fully fully ADV issue-627 71 3 supporting support VERB issue-627 71 4 the the DET issue-627 71 5 scientist scientist NOUN issue-627 71 6 in in ADP issue-627 71 7 relation relation NOUN issue-627 71 8 to to ADP issue-627 71 9 the the DET issue-627 71 10 distinguished distinguished ADJ issue-627 71 11 methods method NOUN issue-627 71 12 of of ADP issue-627 71 13 state state NOUN issue-627 71 14 control control NOUN issue-627 71 15 , , PUNCT issue-627 71 16 the the DET issue-627 71 17 restriction restriction NOUN issue-627 71 18 of of ADP issue-627 71 19 the the DET issue-627 71 20 content content NOUN issue-627 71 21 of of ADP issue-627 71 22 this this DET issue-627 71 23 phenomenon phenomenon NOUN issue-627 71 24 is be AUX issue-627 71 25 arguable arguable ADJ issue-627 71 26 . . PUNCT issue-627 72 1 to to PART issue-627 72 2 be be AUX issue-627 72 3 precise precise ADJ issue-627 72 4 , , PUNCT issue-627 72 5 the the DET issue-627 72 6 list list NOUN issue-627 72 7 of of ADP issue-627 72 8 methods method NOUN issue-627 72 9 that that PRON issue-627 72 10 can can AUX issue-627 72 11 be be AUX issue-627 72 12 used use VERB issue-627 72 13 by by ADP issue-627 72 14 the the DET issue-627 72 15 controller controller NOUN issue-627 72 16 is be AUX issue-627 72 17 broader broad ADJ issue-627 72 18 and and CCONJ issue-627 72 19 encompasses encompass VERB issue-627 72 20 such such ADJ issue-627 72 21 methods method NOUN issue-627 72 22 as as ADP issue-627 72 23 observation observation NOUN issue-627 72 24 , , PUNCT issue-627 72 25 analysis analysis NOUN issue-627 72 26 of of ADP issue-627 72 27 the the DET issue-627 72 28 activities activity NOUN issue-627 72 29 of of ADP issue-627 72 30 the the DET issue-627 72 31 relevant relevant ADJ issue-627 72 32 authorities authority NOUN issue-627 72 33 and and CCONJ issue-627 72 34 their their PRON issue-627 72 35 officials official NOUN issue-627 72 36 concerning concern VERB issue-627 72 37 the the DET issue-627 72 38 tasks task NOUN issue-627 72 39 assigned assign VERB issue-627 72 40 to to ADP issue-627 72 41 them they PRON issue-627 72 42 , , PUNCT issue-627 72 43 compliance compliance NOUN issue-627 72 44 with with ADP issue-627 72 45 the the DET issue-627 72 46 rules rule NOUN issue-627 72 47 , , PUNCT issue-627 72 48 norms norm NOUN issue-627 72 49 , , PUNCT issue-627 72 50 and and CCONJ issue-627 72 51 standards standard NOUN issue-627 72 52 established establish VERB issue-627 72 53 by by ADP issue-627 72 54 the the DET issue-627 72 55 state state NOUN issue-627 72 56 ( ( PUNCT issue-627 72 57 voronova voronova PROPN issue-627 72 58 , , PUNCT issue-627 72 59 2006 2006 NUM issue-627 72 60 ) ) PUNCT issue-627 72 61 ; ; PUNCT issue-627 72 62 listening listen VERB issue-627 72 63 , , PUNCT issue-627 72 64 contrast contrast NOUN issue-627 72 65 , , PUNCT issue-627 72 66 comparing compare VERB issue-627 72 67 and and CCONJ issue-627 72 68 other other ADJ issue-627 72 69 general general ADJ issue-627 72 70 and and CCONJ issue-627 72 71 special special ADJ issue-627 72 72 techniques technique NOUN issue-627 72 73 , , PUNCT issue-627 72 74 ways way NOUN issue-627 72 75 and and CCONJ issue-627 72 76 means mean NOUN issue-627 72 77 of of ADP issue-627 72 78 achieving achieve VERB issue-627 72 79 the the DET issue-627 72 80 purpose purpose NOUN issue-627 72 81 of of ADP issue-627 72 82 the the DET issue-627 72 83 control control NOUN issue-627 72 84 activity activity NOUN issue-627 72 85 . . PUNCT issue-627 73 1 the the DET issue-627 73 2 list list NOUN issue-627 73 3 of of ADP issue-627 73 4 methods method NOUN issue-627 73 5 of of ADP issue-627 73 6 financial financial ADJ issue-627 73 7 control control NOUN issue-627 73 8 is be AUX issue-627 73 9 not not PART issue-627 73 10 clearly clearly ADV issue-627 73 11 defined define VERB issue-627 73 12 within within ADP issue-627 73 13 the the DET issue-627 73 14 framework framework NOUN issue-627 73 15 of of ADP issue-627 73 16 a a DET issue-627 73 17 separate separate ADJ issue-627 73 18 article article NOUN issue-627 73 19 of of ADP issue-627 73 20 the the DET issue-627 73 21 law law NOUN issue-627 73 22 or or CCONJ issue-627 73 23 regulation regulation NOUN issue-627 73 24 , , PUNCT issue-627 73 25 but but CCONJ issue-627 73 26 a a DET issue-627 73 27 significant significant ADJ issue-627 73 28 amount amount NOUN issue-627 73 29 of of ADP issue-627 73 30 such such ADJ issue-627 73 31 methods method NOUN issue-627 73 32 is be AUX issue-627 73 33 defined define VERB issue-627 73 34 in in ADP issue-627 73 35 the the DET issue-627 73 36 content content NOUN issue-627 73 37 of of ADP issue-627 73 38 the the DET issue-627 73 39 act act NOUN issue-627 73 40 . . PUNCT issue-627 74 1 for for ADP issue-627 74 2 example example NOUN issue-627 74 3 , , PUNCT issue-627 74 4 article article NOUN issue-627 74 5 3 3 NUM issue-627 74 6 of of ADP issue-627 74 7 the the DET issue-627 74 8 law law NOUN issue-627 74 9 of of ADP issue-627 74 10 ukraine ukraine NOUN issue-627 74 11 “ " PUNCT issue-627 74 12 on on ADP issue-627 74 13 the the DET issue-627 74 14 basic basic ADJ issue-627 74 15 principles principle NOUN issue-627 74 16 of of ADP issue-627 74 17 the the DET issue-627 74 18 implementation implementation NOUN issue-627 74 19 of of ADP issue-627 74 20 the the DET issue-627 74 21 state state NOUN issue-627 74 22 financial financial ADJ issue-627 74 23 control control NOUN issue-627 74 24 in in ADP issue-627 74 25 ukraine ukraine NOUN issue-627 74 26 ” " PUNCT issue-627 74 27 no no NOUN issue-627 74 28 . . NOUN issue-627 74 29 2939 2939 NUM issue-627 74 30 - - SYM issue-627 74 31 xii xii NOUN issue-627 74 32 as as ADP issue-627 74 33 of of ADP issue-627 74 34 january january PROPN issue-627 74 35 26 26 NUM issue-627 74 36 , , PUNCT issue-627 74 37 1993 1993 NUM issue-627 74 38 , , PUNCT issue-627 74 39 provides provide VERB issue-627 74 40 for for ADP issue-627 74 41 that that PRON issue-627 74 42 “ " PUNCT issue-627 74 43 public public ADJ issue-627 74 44 financial financial ADJ issue-627 74 45 audit audit NOUN issue-627 74 46 shall shall AUX issue-627 74 47 be be AUX issue-627 74 48 a a DET issue-627 74 49 type type NOUN issue-627 74 50 of of ADP issue-627 74 51 the the DET issue-627 74 52 public public ADJ issue-627 74 53 financial financial ADJ issue-627 74 54 control control NOUN issue-627 74 55 and and CCONJ issue-627 74 56 shall shall AUX issue-627 74 57 consist consist VERB issue-627 74 58 in in ADP issue-627 74 59 examination examination NOUN issue-627 74 60 and and CCONJ issue-627 74 61 analysis analysis NOUN issue-627 74 62 of of ADP issue-627 74 63 the the DET issue-627 74 64 actual actual ADJ issue-627 74 65 state state NOUN issue-627 74 66 of of ADP issue-627 74 67 affairs affair NOUN issue-627 74 68 ... ... PUNCT issue-627 74 69 ” " PUNCT issue-627 74 70 from from ADP issue-627 74 71 this this DET issue-627 74 72 definition definition NOUN issue-627 74 73 , , PUNCT issue-627 74 74 the the DET issue-627 74 75 following follow VERB issue-627 74 76 methods method NOUN issue-627 74 77 of of ADP issue-627 74 78 the the DET issue-627 74 79 public public ADJ issue-627 74 80 audit audit NOUN issue-627 74 81 are be AUX issue-627 74 82 identified identify VERB issue-627 74 83 as as ADP issue-627 74 84 examination examination NOUN issue-627 74 85 and and CCONJ issue-627 74 86 analysis analysis NOUN issue-627 74 87 . . PUNCT issue-627 75 1 article article NOUN issue-627 75 2 4 4 NUM issue-627 75 3 of of ADP issue-627 75 4 the the DET issue-627 75 5 same same ADJ issue-627 75 6 law law NOUN issue-627 75 7 provides provide VERB issue-627 75 8 for for SCONJ issue-627 75 9 that that PRON issue-627 75 10 “ " PUNCT issue-627 75 11 inspection inspection NOUN issue-627 75 12 shall shall AUX issue-627 75 13 be be AUX issue-627 75 14 carried carry VERB issue-627 75 15 out out ADP issue-627 75 16 by by ADP issue-627 75 17 the the DET issue-627 75 18 body body NOUN issue-627 75 19 of of ADP issue-627 75 20 state state NOUN issue-627 75 21 financial financial ADJ issue-627 75 22 control control NOUN issue-627 75 23 in in ADP issue-627 75 24 a a DET issue-627 75 25 form form NOUN issue-627 75 26 of of ADP issue-627 75 27 revision revision NOUN issue-627 75 28 and and CCONJ issue-627 75 29 shall shall AUX issue-627 75 30 consist consist VERB issue-627 75 31 in in ADP issue-627 75 32 documentary documentary NOUN issue-627 75 33 and and CCONJ issue-627 75 34 factual factual ADJ issue-627 75 35 examination examination NOUN issue-627 75 36 ... ... PUNCT issue-627 75 37 ” " PUNCT issue-627 75 38 therefore therefore ADV issue-627 75 39 , , PUNCT issue-627 75 40 the the DET issue-627 75 41 types type NOUN issue-627 75 42 of of ADP issue-627 75 43 examination examination NOUN issue-627 75 44 , , PUNCT issue-627 75 45 such such ADJ issue-627 75 46 as as ADP issue-627 75 47 factual factual ADJ issue-627 75 48 and and CCONJ issue-627 75 49 documentary documentary NOUN issue-627 75 50 , , PUNCT issue-627 75 51 are be AUX issue-627 75 52 selected select VERB issue-627 75 53 . . PUNCT issue-627 76 1 therefore therefore ADV issue-627 76 2 , , PUNCT issue-627 76 3 the the DET issue-627 76 4 most most ADV issue-627 76 5 widely widely ADV issue-627 76 6 used use VERB issue-627 76 7 methods method NOUN issue-627 76 8 of of ADP issue-627 76 9 financial financial ADJ issue-627 76 10 control control NOUN issue-627 76 11 of of ADP issue-627 76 12 the the DET issue-627 76 13 sfi sfi NOUN issue-627 76 14 of of ADP issue-627 76 15 ukraine ukraine NOUN issue-627 76 16 should should AUX issue-627 76 17 be be AUX issue-627 76 18 considered consider VERB issue-627 76 19 . . PUNCT issue-627 77 1 inventory inventory NOUN issue-627 77 2 , , PUNCT issue-627 77 3 survey survey NOUN issue-627 77 4 , , PUNCT issue-627 77 5 and and CCONJ issue-627 77 6 control control NOUN issue-627 77 7 measurement measurement NOUN issue-627 77 8 of of ADP issue-627 77 9 material material NOUN issue-627 77 10 assets asset NOUN issue-627 77 11 , , PUNCT issue-627 77 12 works work NOUN issue-627 77 13 , , PUNCT issue-627 77 14 and and CCONJ issue-627 77 15 services service NOUN issue-627 77 16 are be AUX issue-627 77 17 all all PRON issue-627 77 18 classified classified ADJ issue-627 77 19 to to ADP issue-627 77 20 the the DET issue-627 77 21 methods method NOUN issue-627 77 22 of of ADP issue-627 77 23 factual factual ADJ issue-627 77 24 examination examination NOUN issue-627 77 25 . . PUNCT issue-627 78 1 when when SCONJ issue-627 78 2 they they PRON issue-627 78 3 are be AUX issue-627 78 4 used use VERB issue-627 78 5 , , PUNCT issue-627 78 6 the the DET issue-627 78 7 object object NOUN issue-627 78 8 of of ADP issue-627 78 9 control control NOUN issue-627 78 10 provides provide VERB issue-627 78 11 access access NOUN issue-627 78 12 to to ADP issue-627 78 13 warehouses warehouse NOUN issue-627 78 14 , , PUNCT issue-627 78 15 storage storage NOUN issue-627 78 16 facilities facility NOUN issue-627 78 17 , , PUNCT issue-627 78 18 production production NOUN issue-627 78 19 facilities facility NOUN issue-627 78 20 , , PUNCT issue-627 78 21 and and CCONJ issue-627 78 22 other other ADJ issue-627 78 23 premises premise NOUN issue-627 78 24 owned own VERB issue-627 78 25 or or CCONJ issue-627 78 26 used use VERB issue-627 78 27 by by ADP issue-627 78 28 the the DET issue-627 78 29 object object NOUN issue-627 78 30 of of ADP issue-627 78 31 control control NOUN issue-627 78 32 . . PUNCT issue-627 79 1 in in ADP issue-627 79 2 addition addition NOUN issue-627 79 3 , , PUNCT issue-627 79 4 the the DET issue-627 79 5 officials official NOUN issue-627 79 6 of of ADP issue-627 79 7 the the DET issue-627 79 8 controlling control VERB issue-627 79 9 body body NOUN issue-627 79 10 have have VERB issue-627 79 11 the the DET issue-627 79 12 right right NOUN issue-627 79 13 to to PART issue-627 79 14 demand demand VERB issue-627 79 15 from from ADP issue-627 79 16 the the DET issue-627 79 17 head head NOUN issue-627 79 18 of of ADP issue-627 79 19 the the DET issue-627 79 20 object object NOUN issue-627 79 21 under under ADP issue-627 79 22 control control NOUN issue-627 79 23 or or CCONJ issue-627 79 24 his his PRON issue-627 79 25 deputy deputy NOUN issue-627 79 26 to to PART issue-627 79 27 create create VERB issue-627 79 28 the the DET issue-627 79 29 appropriate appropriate ADJ issue-627 79 30 conditions condition NOUN issue-627 79 31 for for ADP issue-627 79 32 carrying carry VERB issue-627 79 33 out out ADP issue-627 79 34 the the DET issue-627 79 35 factual factual ADJ issue-627 79 36 examination examination NOUN issue-627 79 37 with with ADP issue-627 79 38 the the DET issue-627 79 39 participation participation NOUN issue-627 79 40 of of ADP issue-627 79 41 materially materially ADV issue-627 79 42 responsible responsible ADJ issue-627 79 43 persons person NOUN issue-627 79 44 of of ADP issue-627 79 45 the the DET issue-627 79 46 object object NOUN issue-627 79 47 under under ADP issue-627 79 48 control control NOUN issue-627 79 49 and and CCONJ issue-627 79 50 , , PUNCT issue-627 79 51 in in ADP issue-627 79 52 the the DET issue-627 79 53 case case NOUN issue-627 79 54 of of ADP issue-627 79 55 verification verification NOUN issue-627 79 56 of of ADP issue-627 79 57 the the DET issue-627 79 58 scope scope NOUN issue-627 79 59 of of ADP issue-627 79 60 work work NOUN issue-627 79 61 performed perform VERB issue-627 79 62 , , PUNCT issue-627 79 63 representatives representative NOUN issue-627 79 64 of of ADP issue-627 79 65 the the DET issue-627 79 66 business business NOUN issue-627 79 67 entity entity NOUN issue-627 79 68 , , PUNCT issue-627 79 69 that that ADV issue-627 79 70 is is ADV issue-627 79 71 , , PUNCT issue-627 79 72 a a DET issue-627 79 73 performer performer NOUN issue-627 79 74 ( ( PUNCT issue-627 79 75 clause clause NOUN issue-627 79 76 18 18 NUM issue-627 79 77 of of ADP issue-627 79 78 the the DET issue-627 79 79 procedure procedure NOUN issue-627 79 80 for for ADP issue-627 79 81 carrying carry VERB issue-627 79 82 out out ADP issue-627 79 83 public public ADJ issue-627 79 84 procurement procurement NOUN issue-627 79 85 inspections inspection NOUN issue-627 79 86 of of ADP issue-627 79 87 the the DET issue-627 79 88 sfi sfi NOUN issue-627 79 89 of of ADP issue-627 79 90 ukraine ukraine PROPN issue-627 80 1 no no INTJ issue-627 80 2 . . PUNCT issue-627 81 1 631 631 NUM issue-627 81 2 ( ( PUNCT issue-627 81 3 the the DET issue-627 81 4 cabinet cabinet NOUN issue-627 81 5 of of ADP issue-627 81 6 ministers minister NOUN issue-627 81 7 of of ADP issue-627 81 8 ukraine ukraine NOUN issue-627 81 9 ) ) PUNCT issue-627 81 10 ) ) PUNCT issue-627 81 11 . . PUNCT issue-627 82 1 during during ADP issue-627 82 2 the the DET issue-627 82 3 factual factual ADJ issue-627 82 4 examination examination NOUN issue-627 82 5 , , PUNCT issue-627 82 6 specific specific ADJ issue-627 82 7 methods method NOUN issue-627 82 8 may may AUX issue-627 82 9 be be AUX issue-627 82 10 an an DET issue-627 82 11 opinion opinion NOUN issue-627 82 12 poll poll NOUN issue-627 82 13 and and CCONJ issue-627 82 14 questionnaire questionnaire NOUN issue-627 82 15 survey survey NOUN issue-627 82 16 . . PUNCT issue-627 83 1 in in ADP issue-627 83 2 the the DET issue-627 83 3 course course NOUN issue-627 83 4 of of ADP issue-627 83 5 the the DET issue-627 83 6 inspection inspection NOUN issue-627 83 7 , , PUNCT issue-627 83 8 in in ADP issue-627 83 9 case case NOUN issue-627 83 10 of of ADP issue-627 83 11 some some DET issue-627 83 12 negative negative ADJ issue-627 83 13 results result NOUN issue-627 83 14 , , PUNCT issue-627 83 15 the the DET issue-627 83 16 control control NOUN issue-627 83 17 body body NOUN issue-627 83 18 makes make VERB issue-627 83 19 a a DET issue-627 83 20 decision decision NOUN issue-627 83 21 on on ADP issue-627 83 22 conducting conduct VERB issue-627 83 23 a a DET issue-627 83 24 check check NOUN issue-627 83 25 or or CCONJ issue-627 83 26 revision revision NOUN issue-627 83 27 ( ( PUNCT issue-627 83 28 voronova voronova NUM issue-627 83 29 , , PUNCT issue-627 83 30 2006 2006 NUM issue-627 83 31 ) ) PUNCT issue-627 83 32 . . PUNCT issue-627 84 1 in in ADP issue-627 84 2 contrast contrast NOUN issue-627 84 3 to to ADP issue-627 84 4 the the DET issue-627 84 5 factual factual ADJ issue-627 84 6 examination examination NOUN issue-627 84 7 as as ADP issue-627 84 8 a a DET issue-627 84 9 method method NOUN issue-627 84 10 of of ADP issue-627 84 11 control control NOUN issue-627 84 12 , , PUNCT issue-627 84 13 a a DET issue-627 84 14 documentary documentary NOUN issue-627 84 15 examination examination NOUN issue-627 84 16 is be AUX issue-627 84 17 carried carry VERB issue-627 84 18 out out ADP issue-627 84 19 using use VERB issue-627 84 20 methods method NOUN issue-627 84 21 of of ADP issue-627 84 22 financial financial ADJ issue-627 84 23 state state NOUN issue-627 84 24 diagnosis diagnosis NOUN issue-627 84 25 , , PUNCT issue-627 84 26 reporting reporting NOUN issue-627 84 27 examination examination NOUN issue-627 84 28 , , PUNCT issue-627 84 29 primary primary ADJ issue-627 84 30 analysis analysis NOUN issue-627 84 31 of of ADP issue-627 84 32 compliance compliance NOUN issue-627 84 33 with with ADP issue-627 84 34 financial financial ADJ issue-627 84 35 legislation legislation NOUN issue-627 84 36 , , PUNCT issue-627 84 37 assessing assess VERB issue-627 84 38 the the DET issue-627 84 39 compliance compliance NOUN issue-627 84 40 of of ADP issue-627 84 41 activities activity NOUN issue-627 84 42 with with ADP issue-627 84 43 statutory statutory ADJ issue-627 84 44 documents document NOUN issue-627 84 45 ( ( PUNCT issue-627 84 46 voronova voronova NUM issue-627 84 47 , , PUNCT issue-627 84 48 2009 2009 NUM issue-627 84 49 ) ) PUNCT issue-627 84 50 . . PUNCT issue-627 85 1 therefore therefore ADV issue-627 85 2 , , PUNCT issue-627 85 3 the the DET issue-627 85 4 documentary documentary NOUN issue-627 85 5 examination examination NOUN issue-627 85 6 involves involve VERB issue-627 85 7 control control NOUN issue-627 85 8 by by ADP issue-627 85 9 examining examine VERB issue-627 85 10 documents document NOUN issue-627 85 11 of of ADP issue-627 85 12 the the DET issue-627 85 13 object object NOUN issue-627 85 14 of of ADP issue-627 85 15 control control NOUN issue-627 85 16 . . PUNCT issue-627 86 1 to to ADP issue-627 86 2 date date NOUN issue-627 86 3 , , PUNCT issue-627 86 4 some some PRON issue-627 86 5 of of ADP issue-627 86 6 them they PRON issue-627 86 7 are be AUX issue-627 86 8 stored store VERB issue-627 86 9 and and CCONJ issue-627 86 10 processed process VERB issue-627 86 11 on on ADP issue-627 86 12 electronic electronic ADJ issue-627 86 13 media medium NOUN issue-627 86 14 . . PUNCT issue-627 87 1 therefore therefore ADV issue-627 87 2 , , PUNCT issue-627 87 3 in in ADP issue-627 87 4 case case NOUN issue-627 87 5 of of ADP issue-627 87 6 document document NOUN issue-627 87 7 circulation circulation NOUN issue-627 87 8 with with ADP issue-627 87 9 the the DET issue-627 87 10 use use NOUN issue-627 87 11 of of ADP issue-627 87 12 electronic electronic ADJ issue-627 87 13 storage storage NOUN issue-627 87 14 and and CCONJ issue-627 87 15 processing processing NOUN issue-627 87 16 of of ADP issue-627 87 17 information information NOUN issue-627 87 18 , , PUNCT issue-627 87 19 the the DET issue-627 87 20 law law NOUN issue-627 87 21 provides provide VERB issue-627 87 22 for for ADP issue-627 87 23 that that PRON issue-627 87 24 , , PUNCT issue-627 87 25 upon upon SCONJ issue-627 87 26 the the DET issue-627 87 27 request request NOUN issue-627 87 28 of of ADP issue-627 87 29 an an DET issue-627 87 30 official official NOUN issue-627 87 31 of of ADP issue-627 87 32 the the DET issue-627 87 33 controlling control VERB issue-627 87 34 body body NOUN issue-627 87 35 , , PUNCT issue-627 87 36 the the DET issue-627 87 37 head head NOUN issue-627 87 38 of of ADP issue-627 87 39 the the DET issue-627 87 40 object object NOUN issue-627 87 41 under under ADP issue-627 87 42 control control NOUN issue-627 87 43 shall shall AUX issue-627 87 44 ensure ensure VERB issue-627 87 45 provision provision NOUN issue-627 87 46 of of ADP issue-627 87 47 corresponding correspond VERB issue-627 87 48 documents document NOUN issue-627 87 49 in in ADP issue-627 87 50 hard hard ADJ issue-627 87 51 copy copy NOUN issue-627 87 52 and and CCONJ issue-627 87 53 in in ADP issue-627 87 54 the the DET issue-627 87 55 required require VERB issue-627 87 56 number number NOUN issue-627 87 57 of of ADP issue-627 87 58 copies copy NOUN issue-627 87 59 , , PUNCT issue-627 87 60 as as ADV issue-627 87 61 well well ADV issue-627 87 62 as as ADP issue-627 87 63 unimpeded unimpeded ADJ issue-627 87 64 access access NOUN issue-627 87 65 to to ADP issue-627 87 66 electronic electronic ADJ issue-627 87 67 documents document NOUN issue-627 87 68 ( ( PUNCT issue-627 87 69 clause clause NOUN issue-627 87 70 17 17 NUM issue-627 87 71 of of ADP issue-627 87 72 the the DET issue-627 87 73 procedure procedure NOUN issue-627 87 74 for for ADP issue-627 87 75 carrying carry VERB issue-627 87 76 out out ADP issue-627 87 77 public public ADJ issue-627 87 78 procurement procurement NOUN issue-627 87 79 inspections inspection NOUN issue-627 87 80 of of ADP issue-627 87 81 the the DET issue-627 87 82 sfi sfi NOUN issue-627 87 83 of of ADP issue-627 87 84 ukraine ukraine PROPN issue-627 88 1 no no INTJ issue-627 88 2 . . PUNCT issue-627 89 1 631 631 NUM issue-627 89 2 ( ( PUNCT issue-627 89 3 the the DET issue-627 89 4 cabinet cabinet NOUN issue-627 89 5 of of ADP issue-627 89 6 ministers minister NOUN issue-627 89 7 of of ADP issue-627 89 8 ukraine ukraine NOUN issue-627 89 9 ) ) PUNCT issue-627 89 10 ) ) PUNCT issue-627 89 11 . . PUNCT issue-627 90 1 a a DET issue-627 90 2 mechanical mechanical ADJ issue-627 90 3 precision precision NOUN issue-627 90 4 check check NOUN issue-627 90 5 is be AUX issue-627 90 6 a a DET issue-627 90 7 type type NOUN issue-627 90 8 baltic baltic ADJ issue-627 90 9 journal journal NOUN issue-627 90 10 of of ADP issue-627 90 11 economic economic ADJ issue-627 90 12 studies study NOUN issue-627 90 13 248 248 NUM issue-627 90 14 vol vol NOUN issue-627 90 15 . . PUNCT issue-627 91 1 5 5 NUM issue-627 91 2 , , PUNCT issue-627 91 3 no no INTJ issue-627 91 4 . . NOUN issue-627 91 5 1 1 NUM issue-627 91 6 , , PUNCT issue-627 91 7 2019 2019 NUM issue-627 91 8 of of ADP issue-627 91 9 documentary documentary NOUN issue-627 91 10 examination examination NOUN issue-627 91 11 that that PRON issue-627 91 12 involves involves AUX issue-627 91 13 checking check VERB issue-627 91 14 again again ADV issue-627 91 15 calculations calculation NOUN issue-627 91 16 and and CCONJ issue-627 91 17 transmission transmission NOUN issue-627 91 18 of of ADP issue-627 91 19 information information NOUN issue-627 91 20 ( ( PUNCT issue-627 91 21 nemchenko nemchenko NOUN issue-627 91 22 , , PUNCT issue-627 91 23 redko redko NOUN issue-627 91 24 , , PUNCT issue-627 91 25 2012 2012 NUM issue-627 91 26 ) ) PUNCT issue-627 91 27 . . PUNCT issue-627 92 1 observation observation NOUN issue-627 92 2 ( ( PUNCT issue-627 92 3 monitoring monitoring NOUN issue-627 92 4 ) ) PUNCT issue-627 92 5 is be AUX issue-627 92 6 the the DET issue-627 92 7 general general ADJ issue-627 92 8 monitoring monitoring NOUN issue-627 92 9 of of ADP issue-627 92 10 the the DET issue-627 92 11 financial financial ADJ issue-627 92 12 activity activity NOUN issue-627 92 13 of of ADP issue-627 92 14 the the DET issue-627 92 15 entity entity NOUN issue-627 92 16 under under ADP issue-627 92 17 control control NOUN issue-627 92 18 ( ( PUNCT issue-627 92 19 nahrebelnyi nahrebelnyi PROPN issue-627 92 20 , , PUNCT issue-627 92 21 chernadchuk chernadchuk NOUN issue-627 92 22 , , PUNCT issue-627 92 23 sukhonos sukhono NOUN issue-627 92 24 , , PUNCT issue-627 92 25 2003 2003 NUM issue-627 92 26 ) ) PUNCT issue-627 92 27 . . PUNCT issue-627 93 1 scanning scanning NOUN issue-627 93 2 is be AUX issue-627 93 3 a a DET issue-627 93 4 continuous continuous ADJ issue-627 93 5 , , PUNCT issue-627 93 6 elemental elemental ADJ issue-627 93 7 review review NOUN issue-627 93 8 of of ADP issue-627 93 9 information information NOUN issue-627 93 10 ( ( PUNCT issue-627 93 11 for for ADP issue-627 93 12 example example NOUN issue-627 93 13 , , PUNCT issue-627 93 14 a a DET issue-627 93 15 review review NOUN issue-627 93 16 of of ADP issue-627 93 17 primary primary ADJ issue-627 93 18 documents document NOUN issue-627 93 19 on on ADP issue-627 93 20 cash cash NOUN issue-627 93 21 flow flow NOUN issue-627 93 22 in in ADP issue-627 93 23 the the DET issue-627 93 24 cash cash NOUN issue-627 93 25 register register NOUN issue-627 93 26 in in ADP issue-627 93 27 order order NOUN issue-627 93 28 to to PART issue-627 93 29 establish establish VERB issue-627 93 30 an an DET issue-627 93 31 unusual unusual ADJ issue-627 93 32 fact fact NOUN issue-627 93 33 ) ) PUNCT issue-627 93 34 ( ( PUNCT issue-627 93 35 nemchenko nemchenko NOUN issue-627 93 36 , , PUNCT issue-627 93 37 redko redko NOUN issue-627 93 38 , , PUNCT issue-627 93 39 2012 2012 NUM issue-627 93 40 ) ) PUNCT issue-627 93 41 . . PUNCT issue-627 94 1 accounting accounting NOUN issue-627 94 2 is be AUX issue-627 94 3 a a DET issue-627 94 4 very very ADV issue-627 94 5 specific specific ADJ issue-627 94 6 financial financial ADJ issue-627 94 7 - - PUNCT issue-627 94 8 control control NOUN issue-627 94 9 method method NOUN issue-627 94 10 , , PUNCT issue-627 94 11 which which PRON issue-627 94 12 is be AUX issue-627 94 13 used use VERB issue-627 94 14 only only ADV issue-627 94 15 by by ADP issue-627 94 16 the the DET issue-627 94 17 control control NOUN issue-627 94 18 bodies body NOUN issue-627 94 19 in in ADP issue-627 94 20 the the DET issue-627 94 21 registration registration NOUN issue-627 94 22 of of ADP issue-627 94 23 entities entity NOUN issue-627 94 24 ( ( PUNCT issue-627 94 25 for for ADP issue-627 94 26 example example NOUN issue-627 94 27 , , PUNCT issue-627 94 28 taxpayers taxpayer NOUN issue-627 94 29 ) ) PUNCT issue-627 94 30 or or CCONJ issue-627 94 31 in in ADP issue-627 94 32 other other ADJ issue-627 94 33 cases case NOUN issue-627 94 34 , , PUNCT issue-627 94 35 determined determine VERB issue-627 94 36 by by ADP issue-627 94 37 the the DET issue-627 94 38 current current ADJ issue-627 94 39 legislation legislation NOUN issue-627 94 40 . . PUNCT issue-627 95 1 accounting accounting NOUN issue-627 95 2 is be AUX issue-627 95 3 not not PART issue-627 95 4 limited limit VERB issue-627 95 5 to to ADP issue-627 95 6 registration registration NOUN issue-627 95 7 work work NOUN issue-627 95 8 , , PUNCT issue-627 95 9 but but CCONJ issue-627 95 10 also also ADV issue-627 95 11 provides provide VERB issue-627 95 12 for for ADP issue-627 95 13 analytics analytic NOUN issue-627 95 14 and and CCONJ issue-627 95 15 the the DET issue-627 95 16 creation creation NOUN issue-627 95 17 of of ADP issue-627 95 18 an an DET issue-627 95 19 information information NOUN issue-627 95 20 base base NOUN issue-627 95 21 ( ( PUNCT issue-627 95 22 voronova voronova PROPN issue-627 95 23 , , PUNCT issue-627 95 24 2009 2009 NUM issue-627 95 25 ) ) PUNCT issue-627 95 26 . . PUNCT issue-627 96 1 the the DET issue-627 96 2 analysis analysis NOUN issue-627 96 3 is be AUX issue-627 96 4 carried carry VERB issue-627 96 5 out out ADP issue-627 96 6 according accord VERB issue-627 96 7 to to ADP issue-627 96 8 the the DET issue-627 96 9 reporting reporting NOUN issue-627 96 10 data datum NOUN issue-627 96 11 ( ( PUNCT issue-627 96 12 current current ADJ issue-627 96 13 or or CCONJ issue-627 96 14 for for ADP issue-627 96 15 a a DET issue-627 96 16 certain certain ADJ issue-627 96 17 period period NOUN issue-627 96 18 ) ) PUNCT issue-627 96 19 , , PUNCT issue-627 96 20 using use VERB issue-627 96 21 such such ADJ issue-627 96 22 special special ADJ issue-627 96 23 statistical statistical ADJ issue-627 96 24 methods method NOUN issue-627 96 25 as as ADP issue-627 96 26 an an DET issue-627 96 27 index index NOUN issue-627 96 28 , , PUNCT issue-627 96 29 a a DET issue-627 96 30 method method NOUN issue-627 96 31 of of ADP issue-627 96 32 average average ADJ issue-627 96 33 and and CCONJ issue-627 96 34 relative relative ADJ issue-627 96 35 values value NOUN issue-627 96 36 . . PUNCT issue-627 97 1 the the DET issue-627 97 2 main main ADJ issue-627 97 3 financial financial ADJ issue-627 97 4 and and CCONJ issue-627 97 5 economic economic ADJ issue-627 97 6 characteristics characteristic NOUN issue-627 97 7 of of ADP issue-627 97 8 the the DET issue-627 97 9 object object NOUN issue-627 97 10 under under ADP issue-627 97 11 control control NOUN issue-627 97 12 are be AUX issue-627 97 13 analysed analyse VERB issue-627 97 14 to to PART issue-627 97 15 identify identify VERB issue-627 97 16 implicit implicit ADJ issue-627 97 17 violations violation NOUN issue-627 97 18 of of ADP issue-627 97 19 financial financial ADJ issue-627 97 20 discipline discipline NOUN issue-627 97 21 and and CCONJ issue-627 97 22 their their PRON issue-627 97 23 causes cause NOUN issue-627 97 24 . . PUNCT issue-627 98 1 in in ADP issue-627 98 2 this this DET issue-627 98 3 case case NOUN issue-627 98 4 , , PUNCT issue-627 98 5 a a DET issue-627 98 6 financial financial ADJ issue-627 98 7 - - PUNCT issue-627 98 8 economic economic ADJ issue-627 98 9 method method NOUN issue-627 98 10 of of ADP issue-627 98 11 comparison comparison NOUN issue-627 98 12 is be AUX issue-627 98 13 especially especially ADV issue-627 98 14 effective effective ADJ issue-627 98 15 ( ( PUNCT issue-627 98 16 voronova voronova NUM issue-627 98 17 , , PUNCT issue-627 98 18 2006 2006 NUM issue-627 98 19 ) ) PUNCT issue-627 98 20 . . PUNCT issue-627 99 1 analytical analytical ADJ issue-627 99 2 tests test NOUN issue-627 99 3 are be AUX issue-627 99 4 methods method NOUN issue-627 99 5 of of ADP issue-627 99 6 comparison comparison NOUN issue-627 99 7 , , PUNCT issue-627 99 8 both both PRON issue-627 99 9 in in ADP issue-627 99 10 absolute absolute ADJ issue-627 99 11 units unit NOUN issue-627 99 12 and and CCONJ issue-627 99 13 in in ADP issue-627 99 14 relative relative ADJ issue-627 99 15 ones one NOUN issue-627 99 16 ( ( PUNCT issue-627 99 17 indexes index NOUN issue-627 99 18 , , PUNCT issue-627 99 19 coefficients coefficient NOUN issue-627 99 20 , , PUNCT issue-627 99 21 percentages percentage NOUN issue-627 99 22 ) ) PUNCT issue-627 99 23 ( ( PUNCT issue-627 99 24 nemchenko nemchenko NOUN issue-627 99 25 , , PUNCT issue-627 99 26 redko redko NOUN issue-627 99 27 , , PUNCT issue-627 99 28 2012 2012 NUM issue-627 99 29 ) ) PUNCT issue-627 99 30 . . PUNCT issue-627 100 1 hearing hearing NOUN issue-627 100 2 of of ADP issue-627 100 3 reports report NOUN issue-627 100 4 , , PUNCT issue-627 100 5 information information NOUN issue-627 100 6 of of ADP issue-627 100 7 officials official NOUN issue-627 100 8 on on ADP issue-627 100 9 financial financial ADJ issue-627 100 10 activities activity NOUN issue-627 100 11 at at ADP issue-627 100 12 meetings meeting NOUN issue-627 100 13 of of ADP issue-627 100 14 some some DET issue-627 100 15 state state NOUN issue-627 100 16 executive executive ADJ issue-627 100 17 bodies body NOUN issue-627 100 18 or or CCONJ issue-627 100 19 their their PRON issue-627 100 20 joint joint ADJ issue-627 100 21 meetings meeting NOUN issue-627 100 22 with with ADP issue-627 100 23 representatives representative NOUN issue-627 100 24 of of ADP issue-627 100 25 the the DET issue-627 100 26 public public NOUN issue-627 100 27 , , PUNCT issue-627 100 28 other other ADJ issue-627 100 29 elements element NOUN issue-627 100 30 of of ADP issue-627 100 31 the the DET issue-627 100 32 mechanism mechanism NOUN issue-627 100 33 of of ADP issue-627 100 34 the the DET issue-627 100 35 state state NOUN issue-627 100 36 in in ADP issue-627 100 37 the the DET issue-627 100 38 form form NOUN issue-627 100 39 of of ADP issue-627 100 40 conferences conference NOUN issue-627 100 41 , , PUNCT issue-627 100 42 round round NOUN issue-627 100 43 tables table NOUN issue-627 100 44 , , PUNCT issue-627 100 45 etc etc X issue-627 100 46 . . X issue-627 100 47 , , PUNCT issue-627 100 48 is be AUX issue-627 100 49 a a DET issue-627 100 50 separate separate ADJ issue-627 100 51 control control NOUN issue-627 100 52 method method NOUN issue-627 100 53 ( ( PUNCT issue-627 100 54 nahrebelnyi nahrebelnyi PROPN issue-627 100 55 , , PUNCT issue-627 100 56 chernadchuk chernadchuk NOUN issue-627 100 57 , , PUNCT issue-627 100 58 sukhonos sukhono NOUN issue-627 100 59 , , PUNCT issue-627 100 60 2003 2003 NUM issue-627 100 61 ) ) PUNCT issue-627 100 62 . . PUNCT issue-627 101 1 confirmation confirmation NOUN issue-627 101 2 involves involve VERB issue-627 101 3 a a DET issue-627 101 4 written write VERB issue-627 101 5 response response NOUN issue-627 101 6 from from ADP issue-627 101 7 the the DET issue-627 101 8 client client NOUN issue-627 101 9 or or CCONJ issue-627 101 10 third third ADJ issue-627 101 11 parties party NOUN issue-627 101 12 in in ADP issue-627 101 13 order order NOUN issue-627 101 14 to to PART issue-627 101 15 confirm confirm VERB issue-627 101 16 the the DET issue-627 101 17 accuracy accuracy NOUN issue-627 101 18 of of ADP issue-627 101 19 information information NOUN issue-627 101 20 ( ( PUNCT issue-627 101 21 for for ADP issue-627 101 22 example example NOUN issue-627 101 23 , , PUNCT issue-627 101 24 confirmation confirmation NOUN issue-627 101 25 of of ADP issue-627 101 26 receivables receivables NOUN issue-627 101 27 ) ) PUNCT issue-627 101 28 of of ADP issue-627 101 29 income income NOUN issue-627 101 30 ( ( PUNCT issue-627 101 31 nemchenko nemchenko NOUN issue-627 101 32 , , PUNCT issue-627 101 33 redko redko NOUN issue-627 101 34 , , PUNCT issue-627 101 35 2012 2012 NUM issue-627 101 36 ) ) PUNCT issue-627 101 37 . . PUNCT issue-627 102 1 confirmation confirmation NOUN issue-627 102 2 as as ADP issue-627 102 3 a a DET issue-627 102 4 control control NOUN issue-627 102 5 method method NOUN issue-627 102 6 of of ADP issue-627 102 7 the the DET issue-627 102 8 sfi sfi NOUN issue-627 102 9 of of ADP issue-627 102 10 ukraine ukraine NOUN issue-627 102 11 may may AUX issue-627 102 12 be be AUX issue-627 102 13 a a DET issue-627 102 14 kind kind NOUN issue-627 102 15 of of ADP issue-627 102 16 “ " PUNCT issue-627 102 17 counter counter ADJ issue-627 102 18 ” " PUNCT issue-627 102 19 verification verification NOUN issue-627 102 20 , , PUNCT issue-627 102 21 that that ADV issue-627 102 22 is is ADV issue-627 102 23 , , PUNCT issue-627 102 24 the the DET issue-627 102 25 primary primary ADJ issue-627 102 26 documents document NOUN issue-627 102 27 or or CCONJ issue-627 102 28 reporting reporting NOUN issue-627 102 29 data datum NOUN issue-627 102 30 are be AUX issue-627 102 31 compared compare VERB issue-627 102 32 with with ADP issue-627 102 33 similar similar ADJ issue-627 102 34 or or CCONJ issue-627 102 35 interrelated interrelated ADJ issue-627 102 36 data datum NOUN issue-627 102 37 of of ADP issue-627 102 38 the the DET issue-627 102 39 counterparty counterparty NOUN issue-627 102 40 ( ( PUNCT issue-627 102 41 voronova voronova PROPN issue-627 102 42 , , PUNCT issue-627 102 43 2006 2006 NUM issue-627 102 44 ) ) PUNCT issue-627 102 45 . . PUNCT issue-627 103 1 the the DET issue-627 103 2 factual factual ADJ issue-627 103 3 examination examination NOUN issue-627 103 4 should should AUX issue-627 103 5 be be AUX issue-627 103 6 understood understand VERB issue-627 103 7 as as ADP issue-627 103 8 the the DET issue-627 103 9 quantitative quantitative ADJ issue-627 103 10 and and CCONJ issue-627 103 11 qualitative qualitative ADJ issue-627 103 12 status status NOUN issue-627 103 13 check check NOUN issue-627 103 14 of of ADP issue-627 103 15 the the DET issue-627 103 16 objects object NOUN issue-627 103 17 by by ADP issue-627 103 18 examination examination NOUN issue-627 103 19 , , PUNCT issue-627 103 20 review review NOUN issue-627 103 21 , , PUNCT issue-627 103 22 measurement measurement NOUN issue-627 103 23 , , PUNCT issue-627 103 24 recalculation recalculation NOUN issue-627 103 25 , , PUNCT issue-627 103 26 weighing weighing NOUN issue-627 103 27 , , PUNCT issue-627 103 28 laboratory laboratory NOUN issue-627 103 29 analysis analysis NOUN issue-627 103 30 , , PUNCT issue-627 103 31 and and CCONJ issue-627 103 32 other other ADJ issue-627 103 33 methods method NOUN issue-627 103 34 for for ADP issue-627 103 35 checking check VERB issue-627 103 36 the the DET issue-627 103 37 actual actual ADJ issue-627 103 38 state state NOUN issue-627 103 39 of of ADP issue-627 103 40 assets asset NOUN issue-627 103 41 . . PUNCT issue-627 104 1 the the DET issue-627 104 2 documentary documentary NOUN issue-627 104 3 examination examination NOUN issue-627 104 4 is be AUX issue-627 104 5 a a DET issue-627 104 6 check check NOUN issue-627 104 7 of of ADP issue-627 104 8 documents document NOUN issue-627 104 9 and and CCONJ issue-627 104 10 records record NOUN issue-627 104 11 , , PUNCT issue-627 104 12 which which PRON issue-627 104 13 can can AUX issue-627 104 14 be be AUX issue-627 104 15 technical technical ADJ issue-627 104 16 , , PUNCT issue-627 104 17 arithmetic arithmetic ADJ issue-627 104 18 , , PUNCT issue-627 104 19 and and CCONJ issue-627 104 20 substantive substantive ADJ issue-627 104 21 . . PUNCT issue-627 105 1 the the DET issue-627 105 2 technical technical ADJ issue-627 105 3 examination examination NOUN issue-627 105 4 consists consist VERB issue-627 105 5 of of ADP issue-627 105 6 visual visual ADJ issue-627 105 7 checking checking NOUN issue-627 105 8 of of ADP issue-627 105 9 the the DET issue-627 105 10 correctness correctness NOUN issue-627 105 11 of of ADP issue-627 105 12 all all DET issue-627 105 13 requisite requisite ADJ issue-627 105 14 records record NOUN issue-627 105 15 , , PUNCT issue-627 105 16 the the DET issue-627 105 17 identification identification NOUN issue-627 105 18 of of ADP issue-627 105 19 groundless groundless ADJ issue-627 105 20 corrections correction NOUN issue-627 105 21 , , PUNCT issue-627 105 22 erasures erasure NOUN issue-627 105 23 , , PUNCT issue-627 105 24 adscript adscript VERB issue-627 105 25 in in ADP issue-627 105 26 text text NOUN issue-627 105 27 and and CCONJ issue-627 105 28 figures figure NOUN issue-627 105 29 , , PUNCT issue-627 105 30 and and CCONJ issue-627 105 31 the the DET issue-627 105 32 authenticity authenticity NOUN issue-627 105 33 check check NOUN issue-627 105 34 of of ADP issue-627 105 35 signatures signature NOUN issue-627 105 36 of of ADP issue-627 105 37 officials official NOUN issue-627 105 38 and and CCONJ issue-627 105 39 materially materially ADV issue-627 105 40 responsible responsible ADJ issue-627 105 41 persons person NOUN issue-627 105 42 . . PUNCT issue-627 106 1 an an DET issue-627 106 2 arithmetic arithmetic ADJ issue-627 106 3 check check NOUN issue-627 106 4 of of ADP issue-627 106 5 documents document NOUN issue-627 106 6 is be AUX issue-627 106 7 the the DET issue-627 106 8 check check NOUN issue-627 106 9 of of ADP issue-627 106 10 calculation calculation NOUN issue-627 106 11 correctness correctness NOUN issue-627 106 12 in in ADP issue-627 106 13 documents document NOUN issue-627 106 14 , , PUNCT issue-627 106 15 account account NOUN issue-627 106 16 registers register NOUN issue-627 106 17 , , PUNCT issue-627 106 18 and and CCONJ issue-627 106 19 reporting report VERB issue-627 106 20 forms form NOUN issue-627 106 21 . . PUNCT issue-627 107 1 a a DET issue-627 107 2 substantive substantive ADJ issue-627 107 3 check check NOUN issue-627 107 4 of of ADP issue-627 107 5 documents document NOUN issue-627 107 6 enables enable VERB issue-627 107 7 to to PART issue-627 107 8 verify verify VERB issue-627 107 9 the the DET issue-627 107 10 legality legality NOUN issue-627 107 11 and and CCONJ issue-627 107 12 feasibility feasibility NOUN issue-627 107 13 of of ADP issue-627 107 14 economic economic ADJ issue-627 107 15 transactions transaction NOUN issue-627 107 16 , , PUNCT issue-627 107 17 the the DET issue-627 107 18 correctness correctness NOUN issue-627 107 19 of of ADP issue-627 107 20 transactions transaction NOUN issue-627 107 21 on on ADP issue-627 107 22 accounts account NOUN issue-627 107 23 and and CCONJ issue-627 107 24 inclusion inclusion NOUN issue-627 107 25 in in ADP issue-627 107 26 the the DET issue-627 107 27 items item NOUN issue-627 107 28 of of ADP issue-627 107 29 expenditure expenditure NOUN issue-627 107 30 and and CCONJ issue-627 107 31 gross gross ADJ issue-627 107 32 revenue revenue NOUN issue-627 107 33 ( ( PUNCT issue-627 107 34 nemchenko nemchenko NOUN issue-627 107 35 , , PUNCT issue-627 107 36 redko redko NOUN issue-627 107 37 , , PUNCT issue-627 107 38 2012 2012 NUM issue-627 107 39 ) ) PUNCT issue-627 107 40 . . PUNCT issue-627 108 1 3 3 X issue-627 108 2 . . X issue-627 108 3 conclusion conclusion NOUN issue-627 108 4 therefore therefore ADV issue-627 108 5 , , PUNCT issue-627 108 6 it it PRON issue-627 108 7 should should AUX issue-627 108 8 be be AUX issue-627 108 9 noted note VERB issue-627 108 10 that that SCONJ issue-627 108 11 the the DET issue-627 108 12 methods method NOUN issue-627 108 13 of of ADP issue-627 108 14 financial financial ADJ issue-627 108 15 control control NOUN issue-627 108 16 of of ADP issue-627 108 17 the the DET issue-627 108 18 sfi sfi NOUN issue-627 108 19 of of ADP issue-627 108 20 ukraine ukraine PROPN issue-627 108 21 represent represent VERB issue-627 108 22 a a DET issue-627 108 23 set set NOUN issue-627 108 24 of of ADP issue-627 108 25 techniques technique NOUN issue-627 108 26 , , PUNCT issue-627 108 27 ways way NOUN issue-627 108 28 , , PUNCT issue-627 108 29 and and CCONJ issue-627 108 30 means mean VERB issue-627 108 31 that that PRON issue-627 108 32 allow allow VERB issue-627 108 33 the the DET issue-627 108 34 bodies body NOUN issue-627 108 35 of of ADP issue-627 108 36 the the DET issue-627 108 37 system system NOUN issue-627 108 38 to to PART issue-627 108 39 achieve achieve VERB issue-627 108 40 their their PRON issue-627 108 41 goals goal NOUN issue-627 108 42 . . PUNCT issue-627 109 1 the the DET issue-627 109 2 choice choice NOUN issue-627 109 3 of of ADP issue-627 109 4 control control NOUN issue-627 109 5 methods method NOUN issue-627 109 6 depends depend VERB issue-627 109 7 primarily primarily ADV issue-627 109 8 on on ADP issue-627 109 9 the the DET issue-627 109 10 scope scope NOUN issue-627 109 11 of of ADP issue-627 109 12 work work NOUN issue-627 109 13 and and CCONJ issue-627 109 14 tasks task NOUN issue-627 109 15 . . PUNCT issue-627 110 1 for for ADP issue-627 110 2 this this DET issue-627 110 3 purpose purpose NOUN issue-627 110 4 , , PUNCT issue-627 110 5 the the DET issue-627 110 6 main main ADJ issue-627 110 7 criteria criterion NOUN issue-627 110 8 are be AUX issue-627 110 9 the the DET issue-627 110 10 minimization minimization NOUN issue-627 110 11 of of ADP issue-627 110 12 duty duty NOUN issue-627 110 13 hours hour NOUN issue-627 110 14 for for ADP issue-627 110 15 control control NOUN issue-627 110 16 works work NOUN issue-627 110 17 and and CCONJ issue-627 110 18 the the DET issue-627 110 19 effectiveness effectiveness NOUN issue-627 110 20 of of ADP issue-627 110 21 the the DET issue-627 110 22 chosen choose VERB issue-627 110 23 method method NOUN issue-627 110 24 of of ADP issue-627 110 25 control control NOUN issue-627 110 26 . . PUNCT issue-627 111 1 in in ADP issue-627 111 2 addition addition NOUN issue-627 111 3 , , PUNCT issue-627 111 4 the the DET issue-627 111 5 methods method NOUN issue-627 111 6 of of ADP issue-627 111 7 financial financial ADJ issue-627 111 8 control control NOUN issue-627 111 9 should should AUX issue-627 111 10 be be AUX issue-627 111 11 chosen choose VERB issue-627 111 12 depending depend VERB issue-627 111 13 on on ADP issue-627 111 14 a a DET issue-627 111 15 combination combination NOUN issue-627 111 16 of of ADP issue-627 111 17 factors factor NOUN issue-627 111 18 : : PUNCT issue-627 111 19 the the DET issue-627 111 20 subject subject NOUN issue-627 111 21 of of ADP issue-627 111 22 control control NOUN issue-627 111 23 , , PUNCT issue-627 111 24 the the DET issue-627 111 25 object object NOUN issue-627 111 26 of of ADP issue-627 111 27 control control NOUN issue-627 111 28 , , PUNCT issue-627 111 29 the the DET issue-627 111 30 aim aim NOUN issue-627 111 31 and and CCONJ issue-627 111 32 objectives objective NOUN issue-627 111 33 facing face VERB issue-627 111 34 the the DET issue-627 111 35 subject subject NOUN issue-627 111 36 of of ADP issue-627 111 37 control control NOUN issue-627 111 38 and and CCONJ issue-627 111 39 the the DET issue-627 111 40 grounds ground NOUN issue-627 111 41 for for ADP issue-627 111 42 control control ADJ issue-627 111 43 legal legal ADJ issue-627 111 44 relations relation NOUN issue-627 111 45 , , PUNCT issue-627 111 46 as as ADV issue-627 111 47 well well ADV issue-627 111 48 as as ADP issue-627 111 49 on on ADP issue-627 111 50 other other ADJ issue-627 111 51 circumstances circumstance NOUN issue-627 111 52 . . PUNCT issue-627 112 1 references reference NOUN issue-627 112 2 : : PUNCT issue-627 112 3 kocherin kocherin PROPN issue-627 112 4 , , PUNCT issue-627 112 5 e. e. PROPN issue-627 112 6 a. a. PROPN issue-627 112 7 ( ( PUNCT issue-627 112 8 1982 1982 NUM issue-627 112 9 ) ) PUNCT issue-627 112 10 . . PUNCT issue-627 113 1 kontrol kontrol PROPN issue-627 113 2 kak kak PROPN issue-627 113 3 funktsiia funktsiia PROPN issue-627 113 4 upravleniia upravleniia ADP issue-627 114 1 [ [ X issue-627 114 2 control control NOUN issue-627 114 3 as as ADP issue-627 114 4 a a DET issue-627 114 5 function function NOUN issue-627 114 6 of of ADP issue-627 114 7 management management NOUN issue-627 114 8 ] ] PUNCT issue-627 114 9 . . PUNCT issue-627 115 1 m. m. NOUN issue-627 115 2 : : PUNCT issue-627 115 3 znanie znanie NOUN issue-627 115 4 . . PUNCT issue-627 116 1 ( ( PUNCT issue-627 116 2 in in ADP issue-627 116 3 russian russian ADJ issue-627 116 4 ) ) PUNCT issue-627 116 5 osnovin osnovin PROPN issue-627 116 6 , , PUNCT issue-627 116 7 v. v. ADP issue-627 116 8 s. s. PROPN issue-627 116 9 ( ( PUNCT issue-627 116 10 1971 1971 NUM issue-627 116 11 ) ) PUNCT issue-627 116 12 . . PUNCT issue-627 117 1 osnovy osnovy ADJ issue-627 117 2 nauki nauki PROPN issue-627 117 3 sotsialnogo sotsialnogo PROPN issue-627 117 4 upravleniia upravleniia PROPN issue-627 118 1 [ [ X issue-627 118 2 fundamentals fundamental NOUN issue-627 118 3 of of ADP issue-627 118 4 social social ADJ issue-627 118 5 management management NOUN issue-627 118 6 ] ] PUNCT issue-627 118 7 . . PUNCT issue-627 119 1 voronezh voronezh NOUN issue-627 119 2 : : PUNCT issue-627 119 3 voronezh voronezh PROPN issue-627 119 4 university university NOUN issue-627 119 5 press press NOUN issue-627 119 6 . . PUNCT issue-627 120 1 ( ( PUNCT issue-627 120 2 in in ADP issue-627 120 3 russian russian ADJ issue-627 120 4 ) ) PUNCT issue-627 120 5 prokhorova prokhorova PROPN issue-627 120 6 , , PUNCT issue-627 120 7 a. a. NOUN issue-627 120 8 m. m. NOUN issue-627 120 9 ( ( PUNCT issue-627 120 10 ed ed NOUN issue-627 120 11 . . PUNCT issue-627 120 12 ) ) PUNCT issue-627 120 13 . . PUNCT issue-627 121 1 ( ( PUNCT issue-627 121 2 1998 1998 NUM issue-627 121 3 ) ) PUNCT issue-627 121 4 . . PUNCT issue-627 122 1 bolshoi bolshoi PROPN issue-627 122 2 entsiklopedicheskii entsiklopedicheskii ADJ issue-627 122 3 slovar slovar NOUN issue-627 123 1 [ [ X issue-627 123 2 great great ADJ issue-627 123 3 encyclopedic encyclopedic ADJ issue-627 123 4 dictionary dictionary PROPN issue-627 123 5 ] ] X issue-627 123 6 ( ( PUNCT issue-627 123 7 2nd 2nd ADJ issue-627 123 8 ed ed NOUN issue-627 123 9 . . PUNCT issue-627 123 10 ) ) PUNCT issue-627 123 11 . . PUNCT issue-627 124 1 m. m. NOUN issue-627 124 2 : : PUNCT issue-627 124 3 great great ADJ issue-627 124 4 russian russian ADJ issue-627 124 5 encyclopedia encyclopedia NOUN issue-627 124 6 . . PUNCT issue-627 125 1 st st PROPN issue-627 125 2 . . PROPN issue-627 125 3 petersburg petersburg PROPN issue-627 125 4 : : PUNCT issue-627 125 5 norint norint NOUN issue-627 125 6 . . PUNCT issue-627 126 1 ( ( PUNCT issue-627 126 2 in in ADP issue-627 126 3 russian russian ADJ issue-627 126 4 ) ) PUNCT issue-627 126 5 oparin oparin PROPN issue-627 126 6 , , PUNCT issue-627 126 7 v. v. ADP issue-627 126 8 m. m. NOUN issue-627 126 9 ( ( PUNCT issue-627 126 10 2002 2002 NUM issue-627 126 11 ) ) PUNCT issue-627 126 12 . . PUNCT issue-627 127 1 finansy finansy PROPN issue-627 127 2 ( ( PUNCT issue-627 127 3 zahalna zahalna PROPN issue-627 127 4 teoriia teoriia VERB issue-627 127 5 ): ): PUNCT issue-627 127 6 navch navch ADJ issue-627 127 7 . . PUNCT issue-627 128 1 posibnyk posibnyk NOUN issue-627 128 2 dlia dlia PROPN issue-627 128 3 stud stud PROPN issue-627 128 4 . . PUNCT issue-627 129 1 ekon ekon PROPN issue-627 129 2 . . PUNCT issue-627 130 1 spets spet NOUN issue-627 130 2 . . PUNCT issue-627 131 1 vyshchykh vyshchykh PROPN issue-627 131 2 zakladiv zakladiv PROPN issue-627 131 3 osvity osvity NOUN issue-627 131 4 [ [ X issue-627 131 5 finance finance NOUN issue-627 131 6 ( ( PUNCT issue-627 131 7 general general ADJ issue-627 131 8 theory theory NOUN issue-627 131 9 ): ): PUNCT issue-627 131 10 a a DET issue-627 131 11 teaching teaching NOUN issue-627 131 12 manual manual NOUN issue-627 131 13 for for ADP issue-627 131 14 students student NOUN issue-627 131 15 of of ADP issue-627 131 16 economic economic ADJ issue-627 131 17 special special ADJ issue-627 131 18 higher high ADJ issue-627 131 19 education education NOUN issue-627 131 20 institutions institution NOUN issue-627 131 21 ] ] PUNCT issue-627 131 22 ( ( PUNCT issue-627 131 23 2nd 2nd ADJ issue-627 131 24 ed ed NOUN issue-627 131 25 . . PUNCT issue-627 131 26 ) ) PUNCT issue-627 131 27 . . PUNCT issue-627 132 1 k. k. PROPN issue-627 132 2 : : PUNCT issue-627 133 1 kneu kneu PROPN issue-627 133 2 . . PUNCT issue-627 134 1 ( ( PUNCT issue-627 134 2 in in ADP issue-627 134 3 ukrainian ukrainian PROPN issue-627 134 4 ) ) PUNCT issue-627 134 5 kapaieva kapaieva PROPN issue-627 134 6 , , PUNCT issue-627 134 7 l. l. PROPN issue-627 134 8 m. m. PROPN issue-627 134 9 , , PUNCT issue-627 134 10 liakh liakh PROPN issue-627 134 11 , , PUNCT issue-627 134 12 m. m. NOUN issue-627 134 13 s. s. PROPN issue-627 134 14 ( ( PUNCT issue-627 134 15 2004 2004 NUM issue-627 134 16 ) ) PUNCT issue-627 134 17 . . PUNCT issue-627 135 1 finansove finansove PROPN issue-627 135 2 pravo pravo PROPN issue-627 135 3 : : PUNCT issue-627 136 1 navchalnyi navchalnyi PROPN issue-627 136 2 posibnyk posibnyk VERB issue-627 136 3 [ [ PUNCT issue-627 136 4 financial financial ADJ issue-627 136 5 law law NOUN issue-627 136 6 : : PUNCT issue-627 136 7 a a DET issue-627 136 8 teaching teaching NOUN issue-627 136 9 manual manual NOUN issue-627 136 10 ] ] PUNCT issue-627 136 11 . . PUNCT issue-627 137 1 kyiv kyiv ADJ issue-627 137 2 : : PUNCT issue-627 137 3 center center NOUN issue-627 137 4 for for ADP issue-627 137 5 educational educational ADJ issue-627 137 6 literature literature NOUN issue-627 137 7 . . PUNCT issue-627 138 1 ( ( PUNCT issue-627 138 2 in in ADP issue-627 138 3 ukrainian ukrainian ADJ issue-627 138 4 ) ) PUNCT issue-627 138 5 voronova voronova PROPN issue-627 138 6 , , PUNCT issue-627 138 7 l. l. PROPN issue-627 138 8 k. k. PROPN issue-627 139 1 ( ( PUNCT issue-627 139 2 ed ed NOUN issue-627 139 3 . . PUNCT issue-627 139 4 ) ) PUNCT issue-627 139 5 . . PUNCT issue-627 140 1 ( ( PUNCT issue-627 140 2 2009 2009 NUM issue-627 140 3 ) ) PUNCT issue-627 140 4 . . PUNCT issue-627 141 1 finansove finansove PROPN issue-627 141 2 pravo pravo PROPN issue-627 141 3 ukrayiny ukrayiny ADJ issue-627 141 4 : : PUNCT issue-627 141 5 navchalnyi navchalnyi PROPN issue-627 141 6 posibnyk posibnyk VERB issue-627 141 7 [ [ PUNCT issue-627 141 8 financial financial ADJ issue-627 141 9 law law NOUN issue-627 141 10 of of ADP issue-627 141 11 ukraine ukraine NOUN issue-627 141 12 : : PUNCT issue-627 141 13 a a DET issue-627 141 14 teaching teaching NOUN issue-627 141 15 manual manual NOUN issue-627 141 16 ] ] PUNCT issue-627 141 17 . . PUNCT issue-627 142 1 k. k. NOUN issue-627 142 2 : : PUNCT issue-627 143 1 legal legal ADJ issue-627 143 2 unity unity NOUN issue-627 143 3 . . PUNCT issue-627 144 1 ( ( PUNCT issue-627 144 2 in in ADP issue-627 144 3 ukrainian ukrainian ADJ issue-627 144 4 ) ) PUNCT issue-627 144 5 nahrebelnyi nahrebelnyi PROPN issue-627 144 6 , , PUNCT issue-627 144 7 v. v. PROPN issue-627 144 8 p. p. NOUN issue-627 144 9 , , PUNCT issue-627 144 10 chernadchuk chernadchuk NOUN issue-627 144 11 , , PUNCT issue-627 144 12 v. v. PROPN issue-627 144 13 d. d. PROPN issue-627 144 14 , , PUNCT issue-627 144 15 sukhonos sukhono NOUN issue-627 144 16 , , PUNCT issue-627 144 17 v. v. PROPN issue-627 144 18 v. v. PROPN issue-627 144 19 ( ( PUNCT issue-627 144 20 2003 2003 NUM issue-627 144 21 ) ) PUNCT issue-627 144 22 . . PUNCT issue-627 145 1 finansove finansove PROPN issue-627 145 2 pravo pravo PROPN issue-627 145 3 ukrainy ukrainy NOUN issue-627 145 4 . . PUNCT issue-627 146 1 zahalna zahalna NOUN issue-627 146 2 chastyna chastyna NOUN issue-627 146 3 : : PUNCT issue-627 146 4 navchalnyy navchalnyy PROPN issue-627 146 5 posibnyk posibnyk VERB issue-627 146 6 [ [ PUNCT issue-627 146 7 financial financial ADJ issue-627 146 8 law law NOUN issue-627 146 9 of of ADP issue-627 146 10 ukraine ukraine NOUN issue-627 146 11 . . PUNCT issue-627 147 1 general general ADJ issue-627 147 2 part part NOUN issue-627 147 3 : : PUNCT issue-627 147 4 a a DET issue-627 147 5 teaching teaching NOUN issue-627 147 6 manual manual NOUN issue-627 147 7 ] ] PUNCT issue-627 147 8 . . PUNCT issue-627 148 1 sumy sumy PROPN issue-627 148 2 . . PUNCT issue-627 149 1 ( ( PUNCT issue-627 149 2 in in ADP issue-627 149 3 ukrainian ukrainian ADJ issue-627 149 4 ) ) PUNCT issue-627 149 5 kolesnyk kolesnyk PROPN issue-627 149 6 , , PUNCT issue-627 149 7 m. m. NOUN issue-627 149 8 o. o. PROPN issue-627 149 9 ( ( PUNCT issue-627 149 10 2014 2014 NUM issue-627 149 11 ) ) PUNCT issue-627 149 12 . . PUNCT issue-627 150 1 poniattia poniattia PROPN issue-627 150 2 « « PUNCT issue-627 150 3 systema systema VERB issue-627 150 4 » » PUNCT issue-627 150 5 i i PRON issue-627 150 6 « « PUNCT issue-627 150 7 mekhanizm mekhanizm NOUN issue-627 150 8 » » PUNCT issue-627 150 9 shchodo shchodo NOUN issue-627 150 10 protydii protydii NOUN issue-627 150 11 zlochynnosti zlochynnosti NUM issue-627 150 12 nepovnolitnikh nepovnolitnikh NOUN issue-627 150 13 : : PUNCT issue-627 150 14 problemy problemy PROPN issue-627 150 15 spivvidnoshennia spivvidnoshennia NOUN issue-627 151 1 [ [ X issue-627 151 2 concept concept NOUN issue-627 151 3 of of ADP issue-627 151 4 " " PUNCT issue-627 151 5 system system NOUN issue-627 151 6 " " PUNCT issue-627 151 7 and and CCONJ issue-627 151 8 " " PUNCT issue-627 151 9 mechanism mechanism NOUN issue-627 151 10 " " PUNCT issue-627 151 11 for for ADP issue-627 151 12 counteracting counteract VERB issue-627 151 13 juvenile juvenile ADJ issue-627 151 14 delinquency delinquency NOUN issue-627 151 15 : : PUNCT issue-627 151 16 baltic baltic PROPN issue-627 151 17 journal journal PROPN issue-627 151 18 of of ADP issue-627 151 19 economic economic ADJ issue-627 151 20 studies study NOUN issue-627 151 21 249 249 NUM issue-627 151 22 vol vol NOUN issue-627 151 23 . . PROPN issue-627 151 24 5 5 NUM issue-627 151 25 , , PUNCT issue-627 151 26 no no INTJ issue-627 151 27 . . NOUN issue-627 151 28 1 1 NUM issue-627 151 29 , , PUNCT issue-627 151 30 2019 2019 NUM issue-627 151 31 correlation correlation NOUN issue-627 151 32 problem problem NOUN issue-627 151 33 ] ] PUNCT issue-627 151 34 . . PUNCT issue-627 152 1 naukovyi naukovyi PROPN issue-627 152 2 visnyk visnyk VERB issue-627 152 3 uzhhorodskoho uzhhorodskoho PROPN issue-627 152 4 natsionalnoho natsionalnoho PROPN issue-627 152 5 universytetu universytetu PROPN issue-627 152 6 . . PUNCT issue-627 153 1 seriia seriia PROPN issue-627 153 2 pravo pravo PROPN issue-627 153 3 , , PUNCT issue-627 153 4 25 25 NUM issue-627 153 5 , , PUNCT issue-627 153 6 203 203 NUM issue-627 153 7 - - SYM issue-627 153 8 206 206 NUM issue-627 153 9 . . PUNCT issue-627 154 1 ( ( PUNCT issue-627 154 2 in in ADP issue-627 154 3 ukrainian ukrainian ADJ issue-627 154 4 ) ) PUNCT issue-627 154 5 the the DET issue-627 154 6 cabinet cabinet NOUN issue-627 154 7 of of ADP issue-627 154 8 ministers minister NOUN issue-627 154 9 of of ADP issue-627 154 10 ukraine ukraine PROPN issue-627 154 11 . . PUNCT issue-627 155 1 pro pro ADJ issue-627 155 2 zatverdzhennia zatverdzhennia PROPN issue-627 155 3 poriadku poriadku PROPN issue-627 155 4 provedennia provedennia PROPN issue-627 155 5 perevirok perevirok PROPN issue-627 155 6 derzhavnykh derzhavnykh PROPN issue-627 155 7 zakupivel zakupivel PROPN issue-627 155 8 derzhavnoyu derzhavnoyu VERB issue-627 155 9 finansovoyu finansovoyu NOUN issue-627 155 10 inspektsiieyu inspektsiieyu NOUN issue-627 155 11 ta ta ADP issue-627 155 12 yii yii PROPN issue-627 155 13 terytorialnymy terytorialnymy PROPN issue-627 155 14 orhanamy orhanamy NOUN issue-627 156 1 i i PRON issue-627 156 2 vnesennia vnesennia NOUN issue-627 156 3 zmin zmin NOUN issue-627 156 4 do do AUX issue-627 156 5 deiakykh deiakykh VERB issue-627 156 6 aktiv aktiv PROPN issue-627 156 7 kabinetu kabinetu X issue-627 156 8 ministriv ministriv X issue-627 156 9 ukrainy ukrainy NOUN issue-627 156 10 [ [ X issue-627 156 11 on on ADP issue-627 156 12 approval approval NOUN issue-627 156 13 of of ADP issue-627 156 14 the the DET issue-627 156 15 procedure procedure NOUN issue-627 156 16 for for ADP issue-627 156 17 conducting conduct VERB issue-627 156 18 state state NOUN issue-627 156 19 procurement procurement NOUN issue-627 156 20 inspections inspection NOUN issue-627 156 21 by by ADP issue-627 156 22 the the DET issue-627 156 23 state state NOUN issue-627 156 24 financial financial PROPN issue-627 156 25 inspectorate inspectorate PROPN issue-627 156 26 and and CCONJ issue-627 156 27 its its PRON issue-627 156 28 local local ADJ issue-627 156 29 bodies body NOUN issue-627 156 30 and and CCONJ issue-627 156 31 amending amend VERB issue-627 156 32 certain certain ADJ issue-627 156 33 acts act NOUN issue-627 156 34 of of ADP issue-627 156 35 the the DET issue-627 156 36 cabinet cabinet NOUN issue-627 156 37 of of ADP issue-627 156 38 ministers minister NOUN issue-627 156 39 of of ADP issue-627 156 40 ukraine ukraine NOUN issue-627 156 41 ] ] PUNCT issue-627 156 42 . . PUNCT issue-627 157 1 resolution resolution NOUN issue-627 157 2 no no INTJ issue-627 157 3 . . PROPN issue-627 158 1 631 631 NUM issue-627 158 2 of of ADP issue-627 158 3 august august PROPN issue-627 158 4 1 1 NUM issue-627 158 5 , , PUNCT issue-627 158 6 2013 2013 NUM issue-627 158 7 . . PUNCT issue-627 159 1 retrieved retrieve VERB issue-627 159 2 from from ADP issue-627 159 3 : : PUNCT issue-627 159 4 http://zakon2.rada.gov.ua/laws/show/631-2013-%d0%bf http://zakon2.rada.gov.ua/laws/show/631-2013-%d0%bf PROPN issue-627 159 5 ( ( PUNCT issue-627 159 6 in in ADP issue-627 159 7 ukrainian ukrainian ADJ issue-627 159 8 ) ) PUNCT issue-627 159 9 morhulets morhulet NOUN issue-627 159 10 , , PUNCT issue-627 159 11 o. o. PROPN issue-627 159 12 b. b. PROPN issue-627 159 13 ( ( PUNCT issue-627 159 14 2012 2012 NUM issue-627 159 15 ) ) PUNCT issue-627 159 16 . . PUNCT issue-627 160 1 menedzhment menedzhment PROPN issue-627 160 2 u u PROPN issue-627 160 3 sferi sferi PROPN issue-627 160 4 posluh posluh NOUN issue-627 160 5 . . PUNCT issue-627 161 1 navch navch PROPN issue-627 161 2 . . PUNCT issue-627 162 1 posib posib NOUN issue-627 162 2 . . PUNCT issue-627 163 1 [ [ X issue-627 163 2 management management NOUN issue-627 163 3 in in ADP issue-627 163 4 the the DET issue-627 163 5 field field NOUN issue-627 163 6 of of ADP issue-627 163 7 services service NOUN issue-627 163 8 : : PUNCT issue-627 163 9 a a DET issue-627 163 10 teaching teaching NOUN issue-627 163 11 manual manual NOUN issue-627 163 12 ] ] PUNCT issue-627 163 13 . . PUNCT issue-627 164 1 k. k. NOUN issue-627 164 2 : : PUNCT issue-627 165 1 center center VERB issue-627 165 2 for for ADP issue-627 165 3 educational educational ADJ issue-627 165 4 literature literature NOUN issue-627 165 5 . . PUNCT issue-627 166 1 ( ( PUNCT issue-627 166 2 in in ADP issue-627 166 3 ukrainian ukrainian ADJ issue-627 166 4 ) ) PUNCT issue-627 166 5 averianova averianova PROPN issue-627 166 6 , , PUNCT issue-627 166 7 v. v. PROPN issue-627 166 8 b. b. PROPN issue-627 166 9 ( ( PUNCT issue-627 166 10 ed ed NOUN issue-627 166 11 . . PUNCT issue-627 166 12 ) ) PUNCT issue-627 166 13 . . PUNCT issue-627 167 1 ( ( PUNCT issue-627 167 2 2002 2002 NUM issue-627 167 3 ) ) PUNCT issue-627 167 4 . . PUNCT issue-627 168 1 vykonavcha vykonavcha PROPN issue-627 168 2 vlada vlada PROPN issue-627 168 3 i i PROPN issue-627 168 4 administratyvne administratyvne PROPN issue-627 168 5 parvo parvo PROPN issue-627 168 6 [ [ X issue-627 168 7 executive executive ADJ issue-627 168 8 power power NOUN issue-627 168 9 and and CCONJ issue-627 168 10 administrative administrative ADJ issue-627 168 11 law law NOUN issue-627 168 12 ] ] PUNCT issue-627 168 13 . . PUNCT issue-627 169 1 k. k. PROPN issue-627 169 2 : : PUNCT issue-627 170 1 publishing publish VERB issue-627 170 2 house house NOUN issue-627 170 3 " " PUNCT issue-627 170 4 in in ADP issue-627 170 5 - - PUNCT issue-627 170 6 yure yure NOUN issue-627 170 7 " " PUNCT issue-627 170 8 . . PUNCT issue-627 171 1 ( ( PUNCT issue-627 171 2 in in ADP issue-627 171 3 ukrainian ukrainian ADJ issue-627 171 4 ) ) PUNCT issue-627 171 5 averianova averianova PROPN issue-627 171 6 , , PUNCT issue-627 171 7 v. v. PROPN issue-627 171 8 b. b. PROPN issue-627 171 9 ( ( PUNCT issue-627 171 10 ed ed NOUN issue-627 171 11 . . PUNCT issue-627 171 12 ) ) PUNCT issue-627 171 13 . . PUNCT issue-627 172 1 ( ( PUNCT issue-627 172 2 2003 2003 NUM issue-627 172 3 ) ) PUNCT issue-627 172 4 . . PUNCT issue-627 173 1 derzhavne derzhavne PROPN issue-627 173 2 upravlinnia upravlinnia PROPN issue-627 173 3 : : PUNCT issue-627 173 4 problemy problemy PROPN issue-627 173 5 administratyvno administratyvno NOUN issue-627 173 6 - - PUNCT issue-627 173 7 pravovoyi pravovoyi NOUN issue-627 173 8 teorii teorii NOUN issue-627 173 9 ta ta AUX issue-627 173 10 praktyky praktyky VERB issue-627 173 11 [ [ PUNCT issue-627 173 12 public public ADJ issue-627 173 13 administration administration NOUN issue-627 173 14 : : PUNCT issue-627 173 15 problems problem NOUN issue-627 173 16 of of ADP issue-627 173 17 the the DET issue-627 173 18 administrative administrative ADJ issue-627 173 19 - - PUNCT issue-627 173 20 legal legal ADJ issue-627 173 21 theory theory NOUN issue-627 173 22 and and CCONJ issue-627 173 23 practice practice NOUN issue-627 173 24 ] ] PUNCT issue-627 173 25 . . PUNCT issue-627 174 1 k. k. NOUN issue-627 174 2 : : PUNCT issue-627 175 1 fact fact NOUN issue-627 175 2 . . PUNCT issue-627 176 1 ( ( PUNCT issue-627 176 2 in in ADP issue-627 176 3 ukrainian ukrainian ADJ issue-627 176 4 ) ) PUNCT issue-627 176 5 voronova voronova PROPN issue-627 176 6 , , PUNCT issue-627 176 7 l. l. PROPN issue-627 176 8 k. k. PROPN issue-627 176 9 ( ( PUNCT issue-627 176 10 2006 2006 NUM issue-627 176 11 ) ) PUNCT issue-627 176 12 . . PUNCT issue-627 177 1 finansove finansove PROPN issue-627 177 2 pravo pravo PROPN issue-627 177 3 ukrainy ukrainy NOUN issue-627 177 4 : : PUNCT issue-627 177 5 pidruchnyk pidruchnyk NOUN issue-627 178 1 [ [ X issue-627 178 2 financial financial ADJ issue-627 178 3 law law NOUN issue-627 178 4 of of ADP issue-627 178 5 ukraine ukraine NOUN issue-627 178 6 : : PUNCT issue-627 178 7 textbook textbook NOUN issue-627 178 8 ] ] PUNCT issue-627 178 9 . . PUNCT issue-627 179 1 k. k. NOUN issue-627 179 2 : : PUNCT issue-627 180 1 pretsedent pretsedent NOUN issue-627 180 2 ; ; PUNCT issue-627 180 3 moia moia PROPN issue-627 180 4 knyha knyha PROPN issue-627 180 5 . . PUNCT issue-627 181 1 ( ( PUNCT issue-627 181 2 in in ADP issue-627 181 3 ukrainian ukrainian ADJ issue-627 181 4 ) ) PUNCT issue-627 181 5 nemchenko nemchenko NOUN issue-627 181 6 , , PUNCT issue-627 181 7 v. v. ADP issue-627 181 8 v. v. ADP issue-627 181 9 , , PUNCT issue-627 181 10 redko redko NOUN issue-627 181 11 , , PUNCT issue-627 181 12 o. o. PROPN issue-627 181 13 yu yu PROPN issue-627 181 14 . . PUNCT issue-627 182 1 ( ( PUNCT issue-627 182 2 2012 2012 NUM issue-627 182 3 ) ) PUNCT issue-627 182 4 . . PUNCT issue-627 183 1 audyt audyt PROPN issue-627 183 2 . . PUNCT issue-627 184 1 osnovy osnovy PROPN issue-627 184 2 derzhavnoho derzhavnoho PROPN issue-627 184 3 , , PUNCT issue-627 184 4 nezalezhnoho nezalezhnoho NOUN issue-627 184 5 profesiinoho profesiinoho NOUN issue-627 184 6 ta ta ADP issue-627 184 7 vnutrishnoho vnutrishnoho PROPN issue-627 184 8 audytu audytu PROPN issue-627 185 1 [ [ X issue-627 185 2 audit audit NOUN issue-627 185 3 . . PUNCT issue-627 186 1 fundamentals fundamental NOUN issue-627 186 2 of of ADP issue-627 186 3 state state NOUN issue-627 186 4 , , PUNCT issue-627 186 5 independent independent ADJ issue-627 186 6 professional professional ADJ issue-627 186 7 and and CCONJ issue-627 186 8 internal internal ADJ issue-627 186 9 audit audit NOUN issue-627 186 10 ] ] PUNCT issue-627 186 11 . . PUNCT issue-627 187 1 k. k. NOUN issue-627 187 2 : : PUNCT issue-627 188 1 center center VERB issue-627 188 2 for for ADP issue-627 188 3 educational educational ADJ issue-627 188 4 literature literature NOUN issue-627 188 5 . . PUNCT issue-627 189 1 ( ( PUNCT issue-627 189 2 in in ADP issue-627 189 3 ukrainian ukrainian ADJ issue-627 189 4 ) ) PUNCT