PERFORMANCE AUDIT AS A COMPONENT OF THE STATE CONTROL SYSTEM
Journal Title: Аграрна економіка - Year 2017, Vol 10, Issue 3
Abstract
This article deals with a detailed analysis of features of state financial control and highlights the main stages of its development. The meaning of performance audit based on international standards of higher education institutions of financial control INTOSAI is investigated and the provisions of the ISSAI 300 standard «Fundamental Principles of Performance Auditing» are analyzed as well as the importance and necessity of its implementation in domestic practice are substantiated. We highlighted the main purpose of the performance audit and substantiated its main tasks in the area of state control and use of budget funds of institutions of public administration in terms of management efficiency and mechanism for evaluating the provision of public services developing. According to research results the necessity of using audit as a form of public financial control in the present time is justified. The similarity and difference among performance audit and other types and forms of economic control is analyzed. Three main approaches to audit realization are identified.Audit is defined as a priority form of control of state assets, for successful implementation of which it is necessary to develop national standards of control in the public sector.
Authors and Affiliations
A. Lyubenko, Y. T. Kiyko
Keywords
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