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Finance and Credit
 

Methodological approaches on exposing corruption risks in financial system

Vol. 19, Iss. 25, JULY 2013

Available online: 2 July 2013

Subject Heading: Banking

JEL Classification: 

Valeev A.R. Auditor of the Accounts Chamber of the Republic of Tatarstan, Member of Scientific and Methodological Council of the Association of Audit of the Russian Federation
Azat.Valeev@tatar.ru

In the article the methodological approaches used by the state and municipal audit bodies while exposing corruption risks in the financial system are considered: the priorities, basic stages, program of the audit, the examples of the corruption risk assessment, typical form of the audit documentation.

Keywords: methodological approaches, state and municipal audit bodies, audit, corruption, risk assessment, budget

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

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