Review of the textbook «Financial control of the activities of an economic entity» edited by Doctor of Economics, Prof. N.G. Gadzhieva. Moscow: INFRA-M, 2025. 396 p. (Secondary vocational education)

Abstract

In the training of highly qualified accountants, financiers, auditors and auditors, an important role is given to the academic discipline “Financial control of the activities of an economic entity”. Its in-depth and comprehensive study is aimed at the formation of theoretical knowledge and the acquisition of practical skills for the work of modern specialists in various sectors of the economy The reviewed work is carried out in accordance with the work program of the discipline “Financial control of the activities of an economic entity”, which is one of the basic disciplines in the training of specialists of secondary vocational education in the field of economics and finance.

The structure and content of the textbook fully meets modern requirements and provides an opportunity for students to form the necessary theoretical knowledge in the organization of control and audit work, the implementation of documentary checks and surveys of the financial and economic activities of enterprises and organizations. It should be noted that the presented work contains practical recommendations for the creation of internal financial control at the level of a business entity, which makes it in demand not only for students of educational institutions in the field of professional education, but also for practitioners in the field of finance, accounting, control and audit.