Features of financial control in the budgetary higher education institutions
Автор: Dyachenko Elena Yurievna
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Экономические науки
Статья в выпуске: 10, 2013 года.
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The article discusses the features of external and internal financial control in the budgetary institutions, including higher education institutions. The author notes the need for audit of the budget expenditures efficiency in the context of development of the state administration reforms and development of internal control, which is a direct criterion of the efficiency audit and public audit.
Financial control, budgetary institutions, higher educational institution, external and internal financial control, performance audit, control activities, verification, audit, control procedures
Короткий адрес: https://sciup.org/14934869
IDR: 14934869
