Performance Audit: Importance and Prospects within the Public Financial Control System-Reference-Cited by-同舟云学术

Performance Audit: Importance and Prospects within the Public Financial Control System

Published:2020-04-24 Issue:2 Volume:24 Page:82-91
ISSN:2587-7089
Container-title:Finance: Theory and Practice
language:
Short-container-title:jour

Author:

Lozitskaya O. I.¹^ORCID,Voronina N. L.¹^ORCID

Affiliation:

1. Financial University

Publisher

Financial University under the Government of the Russian Federation

Subject

Management of Technology and Innovation,Economics, Econometrics and Finance (miscellaneous),Finance,Development,Business and International Management

Reference20 articles.

1. Samarukhа V. I., Derevtsova I. V. Public financial control in the Russian Federation. Irkursk: Baikal State Univ. Publ.; 2018. 160 p. URL: http://sgal.bgu.ru/pub.aspx?id=23254 (accessed on 31.01.2020). (In Russ.).

2. Khabibullin T. R. Audit of efficiency in the system of public financial control. Molodoi uchenyi = Young Scientist. 2016;(11):1367–1371. (In Russ.).

3. Saunin A. N. Audit of the effectiveness of using public funds. Moscow: MSU Publ.; 2015. 336 p. (In Russ.).

4. Sutopo B., Wulandari T. R., Adiati A. K., Saputra D. A. E-government, audit opinion, and performance of local government administration in Indonesia. Australasian Accounting, Business and Finance Journal. 2017;11(4):6–22. DOI: 10.14453/aabfj.v11i4.2

5. Golikova T. A. The transition from financial audit to public audit is a qualitatively new stage in the development of public financial control in Russia. Vestnik AKSOR. 2014;(4):4–6. (In Russ.).

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