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Budget Expenditure Audit Norms and Practices

Author

Listed:
  • Lev N. Ovsyannikov

    (Finance Research Institute, Moscow 127006, Russia)

Abstract

Currently, the status of one of the most important areas of the state (municipal) financial control — budget expenditure audit — does not ensure the required control efficiency. Certain norms thereof are far from perfect, practice is contradictory. The article analyzes the reasons for the existing disorder and offers methods for resolution of the problem.

Suggested Citation

  • Lev N. Ovsyannikov, 2011. "Budget Expenditure Audit Norms and Practices," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 127-138, July.
    • Handle: RePEc:fru:finjrn:110311:p:127-138
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    More about this item

    Keywords

    budget control; norms; practice; supervisory authorities; objectives; evidence;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • H69 - Public Economics - - National Budget, Deficit, and Debt - - - Other

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