ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE
External audit of the annual report on budget performance is the most versatile method of conducting external finance control during which both control and expert-analytical steps are taken aimed at raising efficiency of using public resources. The article discusses foundations of standardization of...
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Plekhanov Russian University of Economics
2017
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oai:doaj.org-article:6419f598a76445a9b34a101e995332ef2021-11-15T05:20:46ZORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE2413-28292587-925110.21686/2413-2829-2017-5-48-55https://doaj.org/article/6419f598a76445a9b34a101e995332ef2017-12-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/393https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251External audit of the annual report on budget performance is the most versatile method of conducting external finance control during which both control and expert-analytical steps are taken aimed at raising efficiency of using public resources. The article discusses foundations of standardization of procedures carried out within the frames of external audit of the annual report on budget performance; studies the experience of the Control and Account Chamber of Moscow in this field; identifies problems in organization and conducting external finance audit carried out by control and account bodies. It also shows causes of violations found during control steps. The authors formulate proposals aimed at improvement of external finance audit in order to ensure positive dynamics of figures of social and economic development in regions of the Russian Federation.Vitaliy V. PerovEvgeniya V. KlichevaPlekhanov Russian University of Economicsarticleexternal auditcontrol and account bodiesexpert and analytical workexternal finance controlEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 48-55 (2017) |
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DOAJ |
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DOAJ |
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RU |
| topic |
external audit control and account bodies expert and analytical work external finance control Economics as a science HB71-74 |
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external audit control and account bodies expert and analytical work external finance control Economics as a science HB71-74 Vitaliy V. Perov Evgeniya V. Klicheva ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE |
| description |
External audit of the annual report on budget performance is the most versatile method of conducting external finance control during which both control and expert-analytical steps are taken aimed at raising efficiency of using public resources. The article discusses foundations of standardization of procedures carried out within the frames of external audit of the annual report on budget performance; studies the experience of the Control and Account Chamber of Moscow in this field; identifies problems in organization and conducting external finance audit carried out by control and account bodies. It also shows causes of violations found during control steps. The authors formulate proposals aimed at improvement of external finance audit in order to ensure positive dynamics of figures of social and economic development in regions of the Russian Federation. |
| format |
article |
| author |
Vitaliy V. Perov Evgeniya V. Klicheva |
| author_facet |
Vitaliy V. Perov Evgeniya V. Klicheva |
| author_sort |
Vitaliy V. Perov |
| title |
ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE |
| title_short |
ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE |
| title_full |
ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE |
| title_fullStr |
ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE |
| title_full_unstemmed |
ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE |
| title_sort |
organizational and legal foundations of conducting external audit of the annual report on budget performance |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2017 |
| url |
https://doaj.org/article/6419f598a76445a9b34a101e995332ef |
| work_keys_str_mv |
AT vitaliyvperov organizationalandlegalfoundationsofconductingexternalauditoftheannualreportonbudgetperformance AT evgeniyavklicheva organizationalandlegalfoundationsofconductingexternalauditoftheannualreportonbudgetperformance |
| _version_ |
1718428682585899008 |