PERFORMANCE AUDIT: DEFINITIONS, MEANING, AND CONTROL OF ACTIVITIES
The state seeks to reduce various items of public spending, and, first of all, to reduce inefficient spending. The definition of important tasks of today's time is focused on establishing a balance between the global objectives of state policy and reducing budget opportunities. The balancing in...
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| Published in: | Научен вектор на Балканите Vol. 4; no. 7 |
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| Main Authors: | , , |
| Format: | Journal Article |
| Language: | Azerbaijani English |
| Published: |
LLC (EOOD) “SCIENTIFIC CHRONOGRAPH
29-02-2020
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| Online Access: | Get full text |
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| Summary: | The state seeks to reduce various items of public spending, and, first of all, to reduce inefficient spending. The definition of important tasks of today's time is focused on establishing a balance between the global objectives of state policy and reducing budget opportunities. The balancing indicator of modern conditions is increasing the efficiency of budget expenditures. The audit of efficiency in the use of public funds aimed at the implementation of works related to priority areas identified by the Government of the Russian Federation as national projects determines the importance and importance of improving the forms and methods of control and audit activities. An efficiency audit involves monitoring the compliance of public authorities with the efficiency, effectiveness and productivity of the use of budget funds that are used by public authorities in the course of their detailed work. A distinctive feature of the effectiveness audit is the complexity of control measures that are carried out in the course of its implementation. Effective use of budget funds is an indicator of state development. In turn, is considered to be a productive tool for spending budget funds. it is a program-target method of planning or budgeting that is oriented to results, allowing rational use of the country's resources, while ensuring medium-and long-term state development through effective economic and social policies aimed at maximizing the return on investment in the implementation of targeted programs. Implementation of targeted programs, in turn, ensures economic and scientific and technological growth not only for enterprises implementing these projects, but also for the country as a whole. |
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| ISSN: | 2603-4840 |
| DOI: | 10.34671/SCH.SVB.2020.0401.0023 |