Home  Journals  Finance and Credit  15(351) – 2009 April

Basic approaches to classification of the effectiveness audit types

Available online: 16 September 2009

Subject Heading: Financial control

JEL Classification: 

The article makes an effort to disclose the classification features of effectiveness audit as a new type of the state financial control in the Russian Federation, and based on them performs classification of the effectiveness audit. It offers five classification features: object, subject, matter, type of state property subjected to the effectiveness audit, as well as budget process stages at which effectiveness audit performance is possible. Apart from characterization of the existing effectiveness audit types, the article provides a forecast of potential direction of implementation of the new financial control type.

Keywords: audit, effectiveness, finances, control, classification, feature, stage, budget, process, type

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

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