Modern problems of organization and efficiency audit and ways to solve them

UDC 336.148

Authors

Kotelnikova E. D.
3rd Year Student of the Department of Financial Control and Treasury of the Faculty of Finance, Financial University under the Government of Russia
Scientific supervisor:
Zueva A. S.,
Candidate of Economic Sciences, Associate Professor of the Department of Financial Control and Treasury of the Faculty of Finance, Financial University under the Government of Russia

Abstract

Efficiency audit at the moment is a modern form of state financial control, which allows you to consider the use of the budget from the side of economic feasibility. Every year the importance of efficiency audit increases due to the fact that there is a tendency to move from standard audits of targeted use of budgetary funds to a more advanced form of control in terms of economy, efficiency, and effectiveness of use.

Keywords

efficiency audit, efficiency, Accounting Chamber, economy.