Efficiency audit in the russian federation and its improvement

UDC 657.6

Authors

Antipova D. V.
Financial University under the Government of the Russian Federation, Moscow, Russia
Lipatova I. V.
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

Efficiency audit is a complex form of state financial control, which in modern conditions requires improvement through the prism of identified problems when conducting this form of control by the Accounting Chamber and the Control and Accounting Bodies of subjects and municipalities. The article highlights these problems, analyzes a practical example formed by the author of the article as a disadvantage when conducting an efficiency audit. Solutions to these problems are also proposed.

Keywords

efficiency audit, control, efficiency, state financial resources.