Application of foreign experience in the formation of Russian standards for external state audit of efficiency

UDC 657.6

Authors

Sennikov I. S.,
student of the Financial University under the Government of the Russian Federation, Moscow, Russia
Scientific supervisor:
Zueva A. S.,
associate Professor of the Department "State Financial Control and Treasury" of the Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article highlights international and foreign approaches to the regulation of performance audit. The place of efficiency audit in the state audit and state financial control is considered. In this aspect, a historical analysis of the implementation of foreign experience in the formation of Russian standards for external state audit of efficiency is given. The paper substantiates the need for an audit of the efficiency of budget spending. The author defines the regu-larities of the world and national practices of the development of the efficiency audit system from the point of view of the subject composition and the use of tools by them.

Keywords

state financial control, efficiency audit standards, efficiency au-dit, foreign experience, cooperation.