INDEPENDENT AUDITING OF PUBLIC EXPENDITURE AS A TOOL TO IMPROVE THE STATE FINANCIAL CONTROL

Vera Batova; Andrey Volkov; Lyudmila Krugliak; Yuliya Safronova

doi:10.22481/praxisedu.v15i34.5799

AUDITORIA INDEPENDENTE DAS DESPESAS PÚBLICAS COMO FERRAMENTA PARA MELHORAR O CONTROLE FINANCEIRO DO ESTADO

Authors

Vera Batova Penza State Technological University - Russia http://orcid.org/0000-0003-0484-0819
Andrey Volkov Penza State Technological University - Russia http://orcid.org/0000-0003-2464-513X
Lyudmila Krugliak Institute of Economics and Law - Russia http://orcid.org/0000-0002-7041-1679
Yuliya Safronova Academy of National Economy and Public Administration - Russia http://orcid.org/0000-0002-9500-1895

DOI:

https://doi.org/10.22481/praxisedu.v15i34.5799

Abstract

State financial control (SFC) is an integral part of public administration. Its main goal is to identify deviations from standards, violations of the principles of legality, efficiency and resource saving as early as possible. This allows timely adoption of remedial measures, and, in some cases, financial reparation and accountability for perpetrators, as well as preventing such violations in the future. However, if the internal control is carried out by employees, directly subordinate to the head of controlled organization, there can be no question of objectivity. In this regard, the authors propose to use the experience and professional skills of independent auditors in auditing budget implementation.

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Author Biographies

Vera Batova, Penza State Technological University - Russia

Senior lecturer of the “Economicsand management” Department,Penza State Technological University.

Andrey Volkov, Penza State Technological University - Russia

Auditor in the Interregionalconsulting firm “Auditecocons”, senior lecturerof the “Economics and management” Department,Penza state technological University.

Lyudmila Krugliak, Institute of Economics and Law - Russia

Associate professor of the“Economics and management” Department,Institute of Economics and Law,Academy of Labor and Social Relations.

Yuliya Safronova, Academy of National Economy and Public Administration - Russia

Russian Presidential Academy of National Economy and Public Administration (RANEPA) Russia,119571, Moscow, Vernadskogo Avenue, 82.

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Published

2019-11-25

How to Cite

BATOVA, V.; VOLKOV, A.; KRUGLIAK, L.; SAFRONOVA, Y. AUDITORIA INDEPENDENTE DAS DESPESAS PÚBLICAS COMO FERRAMENTA PARA MELHORAR O CONTROLE FINANCEIRO DO ESTADO. Práxis Educacional, Vitória da Conquista, v. 15, n. 34, p. 608-623, 2019. DOI: 10.22481/praxisedu.v15i34.5799. Disponível em: https://periodicos2.uesb.br/index.php/praxis/article/view/5799. Acesso em: 23 nov. 2024.

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Issue

Vol. 15 No. 34 (2019): Edição Especial

Section

Artigos

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