Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Procedures of audit of budget expenses efficiency
Available online: 16 September 2009 Subject Heading: Financial control JEL Classification:
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 |
ISSN 2311-8709 (Online)
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