Performance Auditing of State Programmes of the Russian Federation
The article essentially describes the essence of performance auditing in the framework of the evolution of the state financial control and its role in the transition to the program-target method of budget planning. Besides, we will consider the use of performance auditing in the implementation of St...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/188 |
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| _version_ | 1849395146598121472 |
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| author | Viktoriya Aleksandrovna Vuimo |
| author_facet | Viktoriya Aleksandrovna Vuimo |
| author_sort | Viktoriya Aleksandrovna Vuimo |
| collection | DOAJ |
| description | The article essentially describes the essence of performance auditing in the framework of the evolution of the state financial control and its role in the transition to the program-target method of budget planning. Besides, we will consider the use of performance auditing in the implementation of State programmes of the Russian Federation, and denote our point of view, whether the auditing of State programs and performance efficiency auditing are synonyms. As a result, the authors have summarized the current state of performance auditing and expressed their point of view regarding the possible use of the specified kind of auditing in assessing the performance and its elements (economy, efficiency and effectiveness) of State (targeted) programmes. The authors have also revealed its significant benefits for the management of these programmes at different stages of development: from design to implementation. |
| format | Article |
| id | doaj-art-4e86fc7f7fc2444d8980a3c69582a8ed |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-4e86fc7f7fc2444d8980a3c69582a8ed2025-08-20T03:39:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0105788710.26794/2408-9303-2017--5-78-87188Performance Auditing of State Programmes of the Russian FederationViktoriya Aleksandrovna Vuimo0Financial UniversityThe article essentially describes the essence of performance auditing in the framework of the evolution of the state financial control and its role in the transition to the program-target method of budget planning. Besides, we will consider the use of performance auditing in the implementation of State programmes of the Russian Federation, and denote our point of view, whether the auditing of State programs and performance efficiency auditing are synonyms. As a result, the authors have summarized the current state of performance auditing and expressed their point of view regarding the possible use of the specified kind of auditing in assessing the performance and its elements (economy, efficiency and effectiveness) of State (targeted) programmes. The authors have also revealed its significant benefits for the management of these programmes at different stages of development: from design to implementation.https://accounting.fa.ru/jour/article/view/188государственная программаэффективностьаудит эффективностиаудит государственных программ российской федерацииэкономичностьрезультативностьпродуктивностьпрограммно-целевое планированиеинституциональные факторы эффективности государственных программstate programmeperformanceperformance auditingauditing of state programmes of the russian federationeconomyeffectivenessproductivityprogram-target planninginstitutional factors of the performance of state programs |
| spellingShingle | Viktoriya Aleksandrovna Vuimo Performance Auditing of State Programmes of the Russian Federation Учёт. Анализ. Аудит государственная программа эффективность аудит эффективности аудит государственных программ российской федерации экономичность результативность продуктивность программно-целевое планирование институциональные факторы эффективности государственных программ state programme performance performance auditing auditing of state programmes of the russian federation economy effectiveness productivity program-target planning institutional factors of the performance of state programs |
| title | Performance Auditing of State Programmes of the Russian Federation |
| title_full | Performance Auditing of State Programmes of the Russian Federation |
| title_fullStr | Performance Auditing of State Programmes of the Russian Federation |
| title_full_unstemmed | Performance Auditing of State Programmes of the Russian Federation |
| title_short | Performance Auditing of State Programmes of the Russian Federation |
| title_sort | performance auditing of state programmes of the russian federation |
| topic | государственная программа эффективность аудит эффективности аудит государственных программ российской федерации экономичность результативность продуктивность программно-целевое планирование институциональные факторы эффективности государственных программ state programme performance performance auditing auditing of state programmes of the russian federation economy effectiveness productivity program-target planning institutional factors of the performance of state programs |
| url | https://accounting.fa.ru/jour/article/view/188 |
| work_keys_str_mv | AT viktoriyaaleksandrovnavuimo performanceauditingofstateprogrammesoftherussianfederation |