EFFICIENCY AUDIT OF USAGE BUDGETARY MEANS AS A PERSPECTIVE FORM OF IMPLEMENTATION OF STATE FINANCIAL CONTROL
Abstract
The article proves the necessity of financial control on the state authorities’ level of legislation observance on the use of budgetary funds. It reveals the peculiarities of financial control held by the Accounting Chamber of Russia. It deals with principle distinctions, basis and criteria of holding audit of efficiency of the use of public funds.
About the Authors
Svetlana N. Borovyak
NCFU
Russian Federation
Russian Federation
Nakhapu A. Ibragimova
NCFU
Russian Federation
Russian Federation
Svetlana A. Parkhomenko
Nevinnomyssk state humanitarian-technical Institute
Russian Federation
Russian Federation
Pavel N. Timoshenko
Nevinnomyssk state humanitarian-technical Institute
Russian Federation
Russian Federation
Review
For citations:
Borovyak S.N., Ibragimova N.A., Parkhomenko S.A., Timoshenko P.N. EFFICIENCY AUDIT OF USAGE BUDGETARY MEANS AS A PERSPECTIVE FORM OF IMPLEMENTATION OF STATE FINANCIAL CONTROL. Newsletter of North-Caucasus Federal University. 2014;(6):105-111. (In Russ.)
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