AUDIT IN PURCHASES
https://doi.org/10.21686/2413-2829-2017-2-81-89
Abstract
The article deals with the results of revealing violations in purchases; the procedure was conducted by municipal control and account bodies in 2016. Standard sources that play a key role in audit and determine methodology of assessing efficiency and effectiveness of using budget funds were enumerated. Analysis of their practical application allowed the authors to identify those spheres, where violations constantly take place and at the same time to formulate principle causes of violations that were disclosed during control sessions. The article gives a list of steps and suggestions aimed at improving the control system on the basis of regional control and account bodies’ practice.
About the Authors
Olga A. Lupinina
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Leading Expert of the Department for Restaurant Business of the PRUE
36 Stremyanny Lane, Moscow, 117997, Russian Federation
Vitaly I. Perov
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Doctor of Economics, Professor, the Head of the Department for Restaurant Business of the PRUE
36 Stremyanny Lane, Moscow, 117997, Russian Federation
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Review
For citations:
Lupinina O.A., Perov V.I. AUDIT IN PURCHASES. Vestnik of the Plekhanov Russian University of Economics. 2017;(2):81-89. (In Russ.) https://doi.org/10.21686/2413-2829-2017-2-81-89
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