Audit Experiences of State-Owned Business Organisations in Service of the State Management Approach

Abstract

Business associations in government ownership attend to significant public duties. Their activities, the quality, efficiency and fruitfulness of their business management have a considerable impact on the quality of life, security, health and welfare of the population using their services and contribute to the responsible management of public funds. In other words, the reasonable, compliant and effective operation of businesses operating in public interest is one of the most important social objectives. The State Audit Office's contribution includes its audits, analyses, studies, consultancy to management systems, performed on the basis of the Hungarian National Assembly's authorisation given in a resolution, and its support to training executives in the field of public finances. The article presents their valuegenerating utilisation.