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...

Full description

Saved in:
Bibliographic Details
Main Author: M. N. Ponkratova
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2020-01-01
Series:Путеводитель предпринимателя
Subjects:
Online Access:https://www.pp-mag.ru/jour/article/view/1239
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849394723462053888
author M. N. Ponkratova
author_facet M. N. Ponkratova
author_sort M. N. Ponkratova
collection DOAJ
description 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.
format Article
id doaj-art-e12ffa2262814594a293cb446f677dcd
institution Kabale University
issn 2073-9885
2687-136X
language Russian
publishDate 2020-01-01
publisher Russian Academy of Entrepreneurship
record_format Article
series Путеводитель предпринимателя
spelling doaj-art-e12ffa2262814594a293cb446f677dcd2025-08-20T03:39:54ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-010281721791238Targets of performance audit in the structure of the state financial controlM. N. Ponkratova0Russian academy of entrepreneurshipIn 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.https://www.pp-mag.ru/jour/article/view/1239state financial controlperformance auditaudit evidenceaudit reportcriteria (indicators)
spellingShingle M. N. Ponkratova
Targets of performance audit in the structure of the state financial control
Путеводитель предпринимателя
state financial control
performance audit
audit evidence
audit report
criteria (indicators)
title Targets of performance audit in the structure of the state financial control
title_full Targets of performance audit in the structure of the state financial control
title_fullStr Targets of performance audit in the structure of the state financial control
title_full_unstemmed Targets of performance audit in the structure of the state financial control
title_short Targets of performance audit in the structure of the state financial control
title_sort targets of performance audit in the structure of the state financial control
topic state financial control
performance audit
audit evidence
audit report
criteria (indicators)
url https://www.pp-mag.ru/jour/article/view/1239
work_keys_str_mv AT mnponkratova targetsofperformanceauditinthestructureofthestatefinancialcontrol