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Targets of performance audit in the structure of the state financial control

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  • M. N. Ponkratova

Abstract

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.

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  • M. N. Ponkratova, 0. "Targets of performance audit in the structure of the state financial control," Entrepreneur’s Guide, JSC “Publishing Agency “Science and Educationâ€, issue 28.
    • Handle: RePEc:ahc:journl:y::id:1239
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    File URL: https://www.pp-mag.ru/jour/article/viewFile/1239/1235
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