Audit of the effectiveness of the use of state resources. Textbook
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This textbook was prepared in accordance with the Federal State Educational Standard of Higher Professional Education for students of the master"s program 38.04.09 “State Audit”, the direction of training “State Audit and Control”.
The textbook conducted a comprehensive consideration of the audit of the effectiveness of the use of state funds and resources at the present stage, in connection with which it reflects the features of the audit of efficiency as the most important type of control measures of the Accounts Chamber of the Russian Federation, a comparative characteristics of the audit of the state and commercial sector are reflected, reflected Features of the audit of the effectiveness of economic entities with a share of state participation, as well as the effectiveness of an internal financial audit.
In addition, the book reveals the theoretical foundations of the audit of efficiency and substantiates its place in state financial control and audit. Particular attention is paid to the problems of the organization and methods of implementing an audit of effectiveness regarding various objects at each stage. The experience and problems of the audit of efficiency during joint and parallel measures of the Accounts Chamber of the Russian Federation and the control authorities of the Russian Federation are considered.
The legislation is given as of April 2020
The textbook is intended for students of the master"s program 38.04.09 State Audit, the direction of training State Audit and Control of the Financial University under the Government of the Russian Federation, other universities of the Russian Federation , as well as students and graduate students of economic universities, scientists and specialists in the field of state financial control, employees of the control and accounting bodies of the Russian Federation
The textbook conducted a comprehensive consideration of the audit of the effectiveness of the use of state funds and resources at the present stage, in connection with which it reflects the features of the audit of efficiency as the most important type of control measures of the Accounts Chamber of the Russian Federation, a comparative characteristics of the audit of the state and commercial sector are reflected, reflected Features of the audit of the effectiveness of economic entities with a share of state participation, as well as the effectiveness of an internal financial audit.
In addition, the book reveals the theoretical foundations of the audit of efficiency and substantiates its place in state financial control and audit. Particular attention is paid to the problems of the organization and methods of implementing an audit of effectiveness regarding various objects at each stage. The experience and problems of the audit of efficiency during joint and parallel measures of the Accounts Chamber of the Russian Federation and the control authorities of the Russian Federation are considered.
The legislation is given as of April 2020
The textbook is intended for students of the master"s program 38.04.09 State Audit, the direction of training State Audit and Control of the Financial University under the Government of the Russian Federation, other universities of the Russian Federation , as well as students and graduate students of economic universities, scientists and specialists in the field of state financial control, employees of the control and accounting bodies of the Russian Federation
Author:
Author:Egorova Irina Sergeevna
Cover:
Cover:Hard
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-392-32574-0
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