+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Finance and Credit
 

Procedures of audit of budget expenses efficiency

Vol. 15, Iss. 14, APRIL 2009

Available online: 16 September 2009

Subject Heading: Financial control

JEL Classification: 

Fedotova G.V. PhD, associate professor, Volga Institute of Economics, Pedagogics and Law
g_evgeeva@mail.ru

The absence of practice of budget expenses efficiency audit in Russia impedes procedures of its performance. Due to this fact, the development of author’s procedures of budget expenses efficiency audit is currently topical. The author’s suggested procedures of efficiency audit are split into three stages: 1) preliminary; 2) analytical; 3) final. The procedures have been developed based on the materials of one of the state financial control authorities, which was at the same time both the subject and the object of the state financial control.

Keywords: audit, efficiency, budget, expenses, procedures, stage, analytics

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 3
March 2024

Archive