Leading role of the state in the audit of efficiency of using budgetary means: organizational and methodological bases
- DOI
- 10.2991/icseal-19.2019.25How to use a DOI?
- Keywords
- Leading roles, state, audit, efficiency, budget, organisation
- Abstract
The leading role of the state in the financial control of the efficiency of the distribution and use of budgetary financial flows is based on the rapid development and modernization of the economy on an innovative basis in modern socio-economic conditions. The integration of economic processes in general, as well as in terms of the audit of budgetary funds, revealed the special role of state financial policy in a market economy. It should be noted that the activities of the state on the accumulation, distribution and use of budgetary funds is a priority for the development of the planning audit process and the use of budgetary funds and must meet the requirements of efficiency. Audit of efficiency as a type of state financial control is a new phenomenon, both in theory and in the practice of domestic audit and is designed to have a positive impact on the political, financial, economic and social spheres of society. With regard to the above, to improve the process of auditing the efficiency of using budgetary funds in Russia, we analyse foreign experience, identified the causes for the emergence and development of performance audit, determined the dominant role of state regulatory bodies, and also identified general parameters of audit technology, regardless of the selected model. This paper attributes special attention to defining the main approaches to implementing an audit of the effectiveness of using budgetary funds in evaluating the implementation of plans (projects) and programs subsidized from the state budget.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Svetlana Suvorova AU - Inna Butenko AU - Alla Kovaleva PY - 2019/05 DA - 2019/05 TI - Leading role of the state in the audit of efficiency of using budgetary means: organizational and methodological bases BT - Proceedings of the 3rd International Conference on Social, Economic, and Academic Leadership (ICSEAL 2019) PB - Atlantis Press SP - 144 EP - 148 SN - 2352-5398 UR - https://doi.org/10.2991/icseal-19.2019.25 DO - 10.2991/icseal-19.2019.25 ID - Suvorova2019/05 ER -