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Finance and Credit

18(354) – 2009 May

Financial control and audit in the state sector

Vol. 15, Iss. 18, MAY 2009

Available online: 16 September 2009

Subject Heading: Financial control

JEL Classification:

Vasilyeva M.V. Cand. Sc. (Economics), assistant professor of the Department of the theory of finance, credit and taxation, State Educational Institution of Higher Professional Training «Volgograd State University» ;

The article assesses the matters of control and audit in the state sector, which are becoming the most important instrument of the country’s social and economic politics. It also considers new approaches to understanding the essence, forms and methods of the state financial control (SFC) and audit in the state sector. The author asserts that special SFC forms include financial audit, efficiency audit and strategic audit. The new institutions of the external SFC performed by the supreme financial control bodies (SFCB) are the state audit and constitutional audit.

Keywords: finances, control, audit, state

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

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