Форма представления | Статьи в зарубежных журналах и сборниках |
Год публикации | 2016 |
Язык | английский |
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Тимерханов Рамиль Шавкатович, автор
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Тимерханов Рамиль Шавкатович, автор
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Библиографическое описание на языке оригинала |
Assoc. Prof. Ph.D. Azat Valeev, Assoc. Prof. Ph.D. Ramil Timerkhanov,
PERFORMANCE AUDIT: PRACTICAL RECOMMENDATIONS
3rd International Multidisciplinary Scientific Conference on Social Science and Arts SGEM 2016, Political Sciences, law, finance, economics and tourism conference proceedings, Volume 3, 24-30 August 2016, Albena, Bulgaria, pages 465-472
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Аннотация |
3rd International Multidisciplinary Scientific Conference on Social Science and Arts SGEM 2016, Political Sciences, law, finance, economics and tourism conference proceedings, Volume 3, 24-30 August 2016, Albena, Bulgaria |
Ключевые слова |
performance audit, budget spending, economy, efficiency, effectiveness |
Название журнала |
3rd International Multidisciplinary Scientific Conference on Social Science and Arts SGEM 2016, Political Sciences, law, finance, economics and tourism conference proceedings, Volume 3, 24-30 August 2016, Albena, Bulgaria
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URL |
http://sgemsocial.org/ssgemlib/spip.php?article2722 |
Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=141126 |
Полная запись метаданных |
Поле DC |
Значение |
Язык |
dc.contributor.author |
Тимерханов Рамиль Шавкатович |
ru_RU |
dc.contributor.author |
Тимерханов Рамиль Шавкатович |
ru_RU |
dc.date.accessioned |
2016-01-01T00:00:00Z |
ru_RU |
dc.date.available |
2016-01-01T00:00:00Z |
ru_RU |
dc.date.issued |
2016 |
ru_RU |
dc.identifier.citation |
Assoc. Prof. Ph.D. Azat Valeev, Assoc. Prof. Ph.D. Ramil Timerkhanov,
PERFORMANCE AUDIT: PRACTICAL RECOMMENDATIONS
3rd International Multidisciplinary Scientific Conference on Social Science and Arts SGEM 2016, Political Sciences, law, finance, economics and tourism conference proceedings, Volume 3, 24-30 August 2016, Albena, Bulgaria, pages 465-472
|
ru_RU |
dc.identifier.uri |
https://repository.kpfu.ru/?p_id=141126 |
ru_RU |
dc.description.abstract |
3rd International Multidisciplinary Scientific Conference on Social Science and Arts SGEM 2016, Political Sciences, law, finance, economics and tourism conference proceedings, Volume 3, 24-30 August 2016, Albena, Bulgaria |
ru_RU |
dc.description.abstract |
The article deals with methodological approaches used while auditing performance, economy, efficiency and effectiveness of public administration. International audit standards of International Organization of Supreme Audit Institutions (INTOSAI), methodological documents elaborated by the Accounts Chamber of the Russian Federation and Accounts Chamber of the Republic of Tatarstan are presented in it. Particular attention is paid to the experience of conducting performance audit by audit bodies of the Great Britain, Canada and Singapore.
The article describes the features of basic stages of performance audit: preliminary study; risk assessment; creating audit objectives, issues and evaluation criteria; establishing an expert panel; data collection and analysis; preparation of audit report; creating of conclusions and recommendations.
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ru_RU |
dc.language.iso |
ru |
ru_RU |
dc.subject |
performance audit |
ru_RU |
dc.subject |
budget spending |
ru_RU |
dc.subject |
economy |
ru_RU |
dc.subject |
efficiency |
ru_RU |
dc.subject |
effectiveness |
ru_RU |
dc.title |
PERFORMANCE AUDIT: PRACTICAL RECOMMENDATIONS |
ru_RU |
dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|