The classification of state audit as a part of state financial control
Journal Title: Економіка: реалії часу - Year 2015, Vol 4, Issue 20
Abstract
The article deals with theoretical aspects of the problem of classification of state audit as a part of state financial control. The article proposes the improved classification of state audit which includes types of state audit (internal and external) and forms of state audit, which, in their turn, can be combined into three groups (financial audit, efficiency audit and operational audit). The proposed classification is substantial and can be used by the controlling bodies of Ukraine.
Authors and Affiliations
Yulia Liadovа
Keywords
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