Audit in budget institutions in the chronology of development of normative and legal enforcement
Journal Title: Вісник соціально-економічних досліджень - Year 2014, Vol 1, Issue 52
Abstract
The article discusses the features of the development of audit in budget institutions by chronological stages of adoption various normative and legal documents for regulation audit including standards. The Acceptance of Internal Audit Standards – is an important step in the process of strengthening the control and supervision functions of the process budget funds use in particular, and generally and by the activities of managers and recipients of budget funds is considered. У статті розглянуто особливості розвитку аудиту в бюджетних установах за хронологічними етапами прийняття різних нормативно-правових документів щодо регулювання аудиту, в тому числі, стандартів. Розглянуто прийняття стандартів внутрішнього аудиту, які вважаються важливим кроком у процесі посилення контрольно-наглядових функцій держави за процесом використання бюджетних коштів зокрема, та за діяльністю розпорядників і одержувачів бюджетних коштів загалом.
Authors and Affiliations
П. М. Іванечко
Keywords
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