Home  Journals  Finance and Credit  20(548) - 2013 May

State audit in system of financial control

Available online: 29 May 2013

Subject Heading: Financial control

JEL Classification: 

The research of the essence of the state audit from the standpoint of the institutional approach is carried out. The differences between the financial audit and the performance audit are proved. The role and place of the performance audit are clarified in the state financial control. The assessment of the efficiency of controlled objects isimproved. It is concluded that the performance audit does not replace the financial audit as an independent type of budgetary control; it is applicable only in the spheres where the budgeting oriented on the result.

Keywords: state audit, rationality, adequacy audit, efficiency audit

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

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