AUDIT IN PURCHASES
The article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerat...
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| Formato: | article |
| Lenguaje: | RU |
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Plekhanov Russian University of Economics
2017
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| Acceso en línea: | https://doaj.org/article/2d09a99e2f5f4a75a96831cf0a0c4a77 |
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oai:doaj.org-article:2d09a99e2f5f4a75a96831cf0a0c4a772021-11-15T05:20:45ZAUDIT IN PURCHASES2413-28292587-925110.21686/2413-2829-2017-2-81-89https://doaj.org/article/2d09a99e2f5f4a75a96831cf0a0c4a772017-09-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/271https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerated. Analysis of their practical application allowed the authors to identify those spheres, where violations constantly take place and at the same time to formulate principle causes of violations that were disclosed during control sessions. The article gives a list of steps and suggestions aimed at improving the control system on the basis of regional control and account bodies’ practice.Olga A. LupininaVitaly I. PerovPlekhanov Russian University of Economicsarticlemunicipal control and account bodiesexpert and analytical workoptimization of budget expensesauditEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 81-89 (2017) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
RU |
| topic |
municipal control and account bodies expert and analytical work optimization of budget expenses audit Economics as a science HB71-74 |
| spellingShingle |
municipal control and account bodies expert and analytical work optimization of budget expenses audit Economics as a science HB71-74 Olga A. Lupinina Vitaly I. Perov AUDIT IN PURCHASES |
| description |
The article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerated. Analysis of their practical application allowed the authors to identify those spheres, where violations constantly take place and at the same time to formulate principle causes of violations that were disclosed during control sessions. The article gives a list of steps and suggestions aimed at improving the control system on the basis of regional control and account bodies’ practice. |
| format |
article |
| author |
Olga A. Lupinina Vitaly I. Perov |
| author_facet |
Olga A. Lupinina Vitaly I. Perov |
| author_sort |
Olga A. Lupinina |
| title |
AUDIT IN PURCHASES |
| title_short |
AUDIT IN PURCHASES |
| title_full |
AUDIT IN PURCHASES |
| title_fullStr |
AUDIT IN PURCHASES |
| title_full_unstemmed |
AUDIT IN PURCHASES |
| title_sort |
audit in purchases |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2017 |
| url |
https://doaj.org/article/2d09a99e2f5f4a75a96831cf0a0c4a77 |
| work_keys_str_mv |
AT olgaalupinina auditinpurchases AT vitalyiperov auditinpurchases |
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1718428735740313600 |