Performance Audit of the Use of Public Funds

The tutorial is devoted to the comprehensive review of public funds’ handling audit as a modern type of state audit. The consistency of upraise and peculiarities of audit execution in foreign countries as well as its establishing in Russia are indicated. Theoretical bases of efficiency audit are revealed and its place in financial control is stated. Special attention is given to the problem of organization and method of efficiency audit actualization on its each stage. The experience and problems of ef­ficiency audit execution by audit institutions of the Russian Federation as well as conditions necessary for its application in the state financial control of Russia are considered.

The book is intended for students of Higher School of State Audit (Department) of Lomonosov Moscow State University, it can also be of use for post-graduates and students of economic universities, researchers and specialists in the field of state financial control and employees of audit institutions of the Russian Federation.