EFFICIENCY AUDIT OF USAGE BUDGETARY MEANS AS A PERSPECTIVE FORM OF IMPLEMENTATION OF STATE FINANCIAL CONTROL

Abstract

The article proves the necessity of financial control on the state authorities’ level of legislation observance on the use of budgetary funds. It reveals the peculiarities of financial control held by the Accounting Chamber of Russia. It deals with principle distinctions, basis and criteria of holding audit of efficiency of the use of public funds.

Keywords

• финансовый контроль
• счетная палата
• государственный контроль
• аудит эффективности
• критерии аудита эффективности
• financial control
• the accounting chamber
• state control
• audit of efficiency
• criteria of efficiency audit