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...

Full description

Saved in:
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
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page
container_issue 165
container_start_page 393
container_title Aktualʹni problemy ekonomiky
container_volume
creator Yaroshenko, Alla S
Oleksich, Zhanna A
description 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.
format article
fullrecord <record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_journals_1672286096</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>3651495091</sourcerecordid><originalsourceid>FETCH-proquest_journals_16722860963</originalsourceid><addsrcrecordid>eNpjYeA0tLQ01jUzt7DgYOAtLs4yMDAwNDQyNTEx5WQwDY4MDnH1VXAMCAjyd3T2UAjxVwgOcQxxVXB1c_N09nT1c45UcAx18QxRcAwKcvRzd_V19QvhYWBNS8wpTuWF0twMym6uIc4eugVF-YWlqcUl8Vn5pUV5QKl4QzNzIyMLMwNLM2PiVAEAKKEvww</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1672286096</pqid></control><display><type>article</type><title>SYSTEM APPROACH TO STATE EFFICIENCY AUDIT ARRANGEMENT</title><source>ABI/INFORM global</source><creator>Yaroshenko, Alla S ; Oleksich, Zhanna A</creator><creatorcontrib>Yaroshenko, Alla S ; Oleksich, Zhanna A</creatorcontrib><description>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.</description><identifier>ISSN: 1993-6788</identifier><language>eng</language><publisher>Kiev: Natsional'na Akademiya Upravlinnya / National Academy of Management</publisher><subject>Audits ; Efficiency ; Governmental accounting ; Public finance ; Studies</subject><ispartof>Aktualʹni problemy ekonomiky, 2015-03 (165), p.393</ispartof><rights>Copyright Natsional'na Akademiya Upravlinnya / National Academy of Management 2015</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.proquest.com/docview/1672286096?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,776,780,11667,36037,44339</link.rule.ids></links><search><creatorcontrib>Yaroshenko, Alla S</creatorcontrib><creatorcontrib>Oleksich, Zhanna A</creatorcontrib><title>SYSTEM APPROACH TO STATE EFFICIENCY AUDIT ARRANGEMENT</title><title>Aktualʹni problemy ekonomiky</title><description>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.</description><subject>Audits</subject><subject>Efficiency</subject><subject>Governmental accounting</subject><subject>Public finance</subject><subject>Studies</subject><issn>1993-6788</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2015</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><recordid>eNpjYeA0tLQ01jUzt7DgYOAtLs4yMDAwNDQyNTEx5WQwDY4MDnH1VXAMCAjyd3T2UAjxVwgOcQxxVXB1c_N09nT1c45UcAx18QxRcAwKcvRzd_V19QvhYWBNS8wpTuWF0twMym6uIc4eugVF-YWlqcUl8Vn5pUV5QKl4QzNzIyMLMwNLM2PiVAEAKKEvww</recordid><startdate>20150301</startdate><enddate>20150301</enddate><creator>Yaroshenko, Alla S</creator><creator>Oleksich, Zhanna A</creator><general>Natsional'na Akademiya Upravlinnya / National Academy of Management</general><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7XB</scope><scope>87Z</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>BYOGL</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRNLG</scope><scope>F~G</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>Q9U</scope></search><sort><creationdate>20150301</creationdate><title>SYSTEM APPROACH TO STATE EFFICIENCY AUDIT ARRANGEMENT</title><author>Yaroshenko, Alla S ; Oleksich, Zhanna A</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-proquest_journals_16722860963</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2015</creationdate><topic>Audits</topic><topic>Efficiency</topic><topic>Governmental accounting</topic><topic>Public finance</topic><topic>Studies</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Yaroshenko, Alla S</creatorcontrib><creatorcontrib>Oleksich, Zhanna A</creatorcontrib><collection>ProQuest Central (Corporate)</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Global (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central</collection><collection>ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>East Europe, Central Europe Database</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM global</collection><collection>One Business (ProQuest)</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ProQuest Central Basic</collection><jtitle>Aktualʹni problemy ekonomiky</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Yaroshenko, Alla S</au><au>Oleksich, Zhanna A</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>SYSTEM APPROACH TO STATE EFFICIENCY AUDIT ARRANGEMENT</atitle><jtitle>Aktualʹni problemy ekonomiky</jtitle><date>2015-03-01</date><risdate>2015</risdate><issue>165</issue><spage>393</spage><pages>393-</pages><issn>1993-6788</issn><abstract>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.</abstract><cop>Kiev</cop><pub>Natsional'na Akademiya Upravlinnya / National Academy of Management</pub></addata></record>
fulltext fulltext
identifier ISSN: 1993-6788
ispartof Aktualʹni problemy ekonomiky, 2015-03 (165), p.393
issn 1993-6788
language eng
recordid cdi_proquest_journals_1672286096
source ABI/INFORM global
subjects Audits
Efficiency
Governmental accounting
Public finance
Studies
title SYSTEM APPROACH TO STATE EFFICIENCY AUDIT ARRANGEMENT
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-09T06%3A53%3A06IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=SYSTEM%20APPROACH%20TO%20STATE%20EFFICIENCY%20AUDIT%20ARRANGEMENT&rft.jtitle=Aktual%CA%B9ni%20problemy%20ekonomiky&rft.au=Yaroshenko,%20Alla%20S&rft.date=2015-03-01&rft.issue=165&rft.spage=393&rft.pages=393-&rft.issn=1993-6788&rft_id=info:doi/&rft_dat=%3Cproquest%3E3651495091%3C/proquest%3E%3Cgrp_id%3Ecdi_FETCH-proquest_journals_16722860963%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=1672286096&rft_id=info:pmid/&rfr_iscdi=true