AUDIT IN PURCHASES
The article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerat...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2017-09-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
| Subjects: | |
| Online Access: | https://vest.rea.ru/jour/article/view/271 |
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| _version_ | 1839588731398389760 |
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| author | Olga A. Lupinina Vitaly I. Perov |
| author_facet | Olga A. Lupinina Vitaly I. Perov |
| author_sort | Olga A. Lupinina |
| collection | DOAJ |
| description | The article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerated. Analysis of their practical application allowed the authors to identify those spheres, where violations constantly take place and at the same time to formulate principle causes of violations that were disclosed during control sessions. The article gives a list of steps and suggestions aimed at improving the control system on the basis of regional control and account bodies’ practice. |
| format | Article |
| id | doaj-art-2d09a99e2f5f4a75a96831cf0a0c4a77 |
| institution | Matheson Library |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2017-09-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-2d09a99e2f5f4a75a96831cf0a0c4a772025-08-03T13:32:02ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512017-09-0102818910.21686/2413-2829-2017-2-81-89270AUDIT IN PURCHASESOlga A. Lupinina0Vitaly I. Perov1Plekhanov Russian University of EconomicsPlekhanov Russian University of EconomicsThe article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerated. Analysis of their practical application allowed the authors to identify those spheres, where violations constantly take place and at the same time to formulate principle causes of violations that were disclosed during control sessions. The article gives a list of steps and suggestions aimed at improving the control system on the basis of regional control and account bodies’ practice.https://vest.rea.ru/jour/article/view/271municipal control and account bodiesexpert and analytical workoptimization of budget expensesaudit |
| spellingShingle | Olga A. Lupinina Vitaly I. Perov AUDIT IN PURCHASES Вестник Российского экономического университета имени Г. В. Плеханова municipal control and account bodies expert and analytical work optimization of budget expenses audit |
| title | AUDIT IN PURCHASES |
| title_full | AUDIT IN PURCHASES |
| title_fullStr | AUDIT IN PURCHASES |
| title_full_unstemmed | AUDIT IN PURCHASES |
| title_short | AUDIT IN PURCHASES |
| title_sort | audit in purchases |
| topic | municipal control and account bodies expert and analytical work optimization of budget expenses audit |
| url | https://vest.rea.ru/jour/article/view/271 |
| work_keys_str_mv | AT olgaalupinina auditinpurchases AT vitalyiperov auditinpurchases |