MUNICIPAL AUDIT: THEORY AND PRACTICE

被引：0
|
作者：
Kulikova, Nadezhda Nikolaevna [1 ]
机构：
[1] Novosibirsk State Tech Univ, Finance & Tax Policy Dept, Novosibirsk, Russia
来源：
POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM, VOL III | 2014年
关键词：
local government; audit; municipal audit; financial control; execution of the local budget;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The role and importance of the independent assessment of standardized information provided by public officers associated with the formation and use of municipal funds to ensure legality, reliability, and compliance with established performance criteria are constantly increasing worldwide. It is this form of financial control meets municipal management concept and allows evaluation of the effectiveness of their activities. Municipal audit can improve the quality of information received by consumers and gives the opportunity to improve the quality of financial management budget institution of municipal enterprise and the entire municipality as a whole.
引用
收藏
页码：341 / 348
页数：8
相关论文
共 50 条
  • [11] A lesson "in" government: Connecting theory and practice in the study of municipal government
    Baker, JR
    PS-POLITICAL SCIENCE & POLITICS, 2003, 36 (02) : 233 - 238
  • [12] Organizing municipal audit: contracting out and audit costs in Norway
    Johnsen, Age
    INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT, 2021, 34 (04) : 407 - 424
  • [13] The influence of internal audit departments on external municipal audit reports
    Lopes, Catarina
    Almeida, Bruno
    Leite, Joana
    Morais, Maria
    JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT, 2023, 35 (05) : 644 - 666
  • [14] AUDIT IN PRACTICE
    HILL, OW
    BRITISH MEDICAL JOURNAL, 1990, 300 (6723): : 536 - 536
  • [15] Occupational safety and health audit between theory, legal requirements and practice
    Baciu, Constantin
    Bejinariu, Costica
    Darabont, Doru Costin
    Corabieru, Anisoara
    Bernevig-Sava, Mihai-Adrian
    QUALITY-ACCESS TO SUCCESS, 2019, 20 : 113 - 116
  • [16] Development of the Theory and Practice of Information and Analytical Support in the Assessment of Audit Risk
    Fedotovskaya, Elena Yurevna
    Pronina, Antonina Mikhailovna
    Antysheva, Elena Robertovna
    INNOVATION MANAGEMENT AND EDUCATION EXCELLENCE THROUGH VISION 2020, VOLS I -XI, 2018, : 3425 - 3433
  • [17] The Selection of Accountants For Municipal Audit Work
    Warner, Robert S.
    JOURNAL OF ACCOUNTANCY, 1954, 98 (04): : 483 - 490
  • [18] Audit Quality Indicators: Audit Practice Meets Audit Research
    Martin, Roger D.
    CURRENT ISSUES IN AUDITING, 2013, 7 (02): : A17 - A23
  • [19] PERFORMANCE MANAGEMENT AND BEST VALUE AUDIT IN SCOTLAND: A RESEARCH NOTE ON THEORY AND PRACTICE
    Midwinter, Arthur
    FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2008, 24 (04) : 439 - 453
  • [20] Harmonisation of allergological practice: practice audit
    Castelain, MC
    Goldstein, N
    REVUE FRANCAISE D ALLERGOLOGIE ET D IMMUNOLOGIE CLINIQUE, 1999, 39 (03): : 208 - 210
12345