КОНТРОЛЬ, НАДЗОР И АУДИТ В СИСТЕМЕ ГОСУДАРСТВЕННОГО УПРАВЛЕНИЯ

Андрей Константинович Измоденов, Ольга Бенционовна Франц, Людмила Фаритовна Шаибакова

Resultado de pesquisa: Articlerevisão de pares

Resumo

The study is directed towards studying the problems of implementing control, oversight and audit in the system of governmental administration in the Russian Federation. The study analyzes the correlation of the notions of “control”, “oversight” and “audit” in the Russian legislation and in scientific literature. The study substantiates the difference of these notions, giving characteristics for each of them. Control is discussed as an element of the system of administration that fulfills the function of a feedback link of the results of administration with the subject of administration. The external character of oversight and its goal on following the law are stressed. The difference between the notions of “governmental control”, “auditing activity” and “governmental audit” is studied. The manuscript helps to determine the place of the functions corresponding to these notions in the system of governmental administration. The manuscript uses such methods of scientific research as a systemic approach, analysis and synthesis, comparison of standards of the Russian legislation regulating the performance of control, oversight and audit in the system of governmental management. The result of the study is determining the notions of control, oversight and audit, finding out more about their functions in the system of governmental administration which is the basis to provide for the standards of the corresponding governmental functions and that is one of the conditions of improving the effectiveness of the system of governmental administration.
Título traduzido da contribuiçãoCONTROL, OVERSIGHT AND AUDIT IN THE SYSTEM OF GOVERNMENTA L ADMINISTRATION
Idioma originalRussian
Páginas (de-até)97-104
RevistaРегиональные проблемы преобразования экономики
Número de emissão9 (83)
Estado da publicaçãoPublished - 2017

GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

Level of Research Output

  • VAK List

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