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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| Format: | Article |
| Language: | Russian |
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Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1239 |
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| _version_ | 1849394723462053888 |
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| 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 |