Turishcheva Tatiana Borisovna (Doctor of Economic Sciences, associate Professor
Plekhanov Russian University of Economics
Associate Professor of the Audit and Corporate Reporting Department,
Financial University under the Government of the Russian Federation
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The article is devoted to issues related to increasing the efficiency of state financial control by expanding the practice of using performance audits. During the research, the features of conducting an audit of the efficiency of use of public resources in municipal institutions were considered. Recommendations regarding the choice of research object are formulated. Special attention is paid to the stages of performance auditing.
Keywords:performance audit, municipal institution, facility, expenses, budget, analysis
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Citation link:
Turishcheva T. B. IMPROVEMENT OF SCIENTIFIC AND METHODOLOGICAL APPROACHES TO THE ORGANIZATION OF THE AUDIT OF THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN MUNICIPAL INSTITUTIONS // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2023. -№10. -С. 84-87 DOI 10.37882/2223-2974.2023.10.32 |
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