Targets of performance audit in the structure of the state financial control

In domestic practice state financial control today, there is a need to implement a qualitatively different methodological foundations for conducting auditing activities, primarily from the point of view of preventive approaches at an early stage to identify and recognize the likelihood of violations...

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Auteur principal: M. N. Ponkratova
Format: Article
Langue:russe
Publié: Russian Academy of Entrepreneurship 2020-01-01
Collection:Путеводитель предпринимателя
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Accès en ligne:https://www.pp-mag.ru/jour/article/view/1239
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Résumé:In domestic practice state financial control today, there is a need to implement a qualitatively different methodological foundations for conducting auditing activities, primarily from the point of view of preventive approaches at an early stage to identify and recognize the likelihood of violations. A definite damper domestic practice of state control was the introduction of the fundamentals of performance audit focused on the evaluation of results to ensure planned or targets.
ISSN:2073-9885
2687-136X