SYSTEM APPROACH TO STATE EFFICIENCY AUDIT ARRANGEMENT

In this paper the analysis of international experience in building an effective system of state efficiency audit is provided. Based on the analysis of publications by a large number of scientists the key challenges for an effective system of state financial control are identified. The interaction of...

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Bibliographic Details
Published in:Aktualʹni problemy ekonomiky 2015-03 (165), p.393
Main Authors: Yaroshenko, Alla S, Oleksich, Zhanna A
Format: Article
Language:English
Subjects:
Audits
Efficiency
Governmental accounting
Public finance
Studies
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Summary:In this paper the analysis of international experience in building an effective system of state efficiency audit is provided. Based on the analysis of publications by a large number of scientists the key challenges for an effective system of state financial control are identified. The interaction of the functions of state efficiency audit is analyzed. The research findings led to the conclusion that the system of state efficiency audit is heterogeneous. This fact allows us introduce a new system of state efficiency audit.
ISSN:1993-6788