This study is necessitated by a detailed analysis of the types of audit, in particular, the performance audit of the quasi-public sector. The purpose of this study was to investigate one of the most effective mechanisms of state financial control -performance audit. The main research methods included the method of system analysis, the method of analysis and synthesis, and the method of the system approach. It was pointed out that the performance audit constitutes a detailed audit of the activities of persons who manage the received public funds, aimed at determining the effectiveness of the use of budget funds as an indicator of their competence in performing the functions assigned to them and the tasks set. The main difference between a performance audit and any control activity is that it should not end with the conventional preparation of a report on its results. The obvious vulnerabilities of the performance audit were also identified with the currently available legislative and methodological framework, and its concepts were presented in accordance 599
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.