Performance Audit: Importance and Prospects within the Public Financial Control System

Performance Audit: Importance and Prospects within the Public Financial Control System

The article discusses the concept and application of performance audit in public administration integral to the modern public financial control system. The aim of the study is to analyze the public financial control system using modern approaches to audit performance and its development prospects in...

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Bibliographic Details
Main Authors: O. I. Lozitskaya, N. L. Voronina
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2020-04-01
Series:Финансы: теория и практика
Subjects:
performance audit
public financial control
public funds
internal control
financial resources
performance criteria
Online Access:https://financetp.fa.ru/jour/article/view/984

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