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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2017-12-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
| Subjects: | |
| Online Access: | https://vest.rea.ru/jour/article/view/393 |
| _version_ | 1797702766786772992 |
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| author | Vitaliy V. Perov Evgeniya V. Klicheva |
| author_facet | Vitaliy V. Perov Evgeniya V. Klicheva |
| author_sort | Vitaliy V. Perov |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-12T04:55:43Z |
| format | Article |
| id | doaj.art-6419f598a76445a9b34a101e995332ef |
| institution | Directory Open Access Journal |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| last_indexed | 2024-03-12T04:55:43Z |
| publishDate | 2017-12-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj.art-6419f598a76445a9b34a101e995332ef2023-09-03T09:15:22ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512017-12-0105485510.21686/2413-2829-2017-5-48-55383ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCEVitaliy V. Perov0Evgeniya V. Klicheva1ФГБОУ ВО «Российский экономический университет имени Г. В. Плеханова».ФГБОУ ВО «Российский экономический университет имени Г. В. Плеханова».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.https://vest.rea.ru/jour/article/view/393внешняя проверкаконтрольно-счетные органыэкспертно-аналитическая деятельностьвнешний финансовый контроль |
| spellingShingle | Vitaliy V. Perov Evgeniya V. Klicheva ORGANIZATIONAL AND LEGAL FOUNDATIONS OF CONDUCTING EXTERNAL AUDIT OF THE ANNUAL REPORT ON BUDGET PERFORMANCE Вестник Российского экономического университета имени Г. В. Плеханова внешняя проверка контрольно-счетные органы экспертно-аналитическая деятельность внешний финансовый контроль |
| title | 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_short | 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 |
| topic | внешняя проверка контрольно-счетные органы экспертно-аналитическая деятельность внешний финансовый контроль |
| url | https://vest.rea.ru/jour/article/view/393 |
| work_keys_str_mv | AT vitaliyvperov organizationalandlegalfoundationsofconductingexternalauditoftheannualreportonbudgetperformance AT evgeniyavklicheva organizationalandlegalfoundationsofconductingexternalauditoftheannualreportonbudgetperformance |