The Problem of Determining the Criteria for Evaluating the Effectiveness of the Use of Public Resources in the Framework of Performance Audit

Egorova I.

doi:doi:10.12737/1998-0701-2020-10-19

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The Problem of Determining the Criteria for Evaluating the Effectiveness of the Use of Public Resources in the Framework of Performance Audit

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THE PROBLEM OF DETERMINING THE CRITERIA FOR EVALUATING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE FRAMEWORK OF PERFORMANCE AUDIT

Journal: AUDITOR Volume 6 № 8 , 2020

Rubrics: THEORY AND PRACTICE OF AUDIT

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Egorova I. ¹

Author and publication information

Authors:

1. Financial University under the Government of the Russian Federation (Department of the Audit and Corporate Reporting, Associate Professor)

Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/1998-0701-2020-10-19

Pages:

from 10 to 19

Status:

Published

Received:

01.09.2020

Accepted:

07.09.2020

Published:

07.09.2020

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian

Keywords:

efficiency, performance criteria, performance indicator, government resources

Abstract and keywords

Abstract (English):
The article is devoted to the problem of determining criteria for evaluating the effectiveness of the use of public resources. The identification of the efficiency criterion from the positions of normative legal acts is given.

Keywords:
efficiency, performance criteria, performance indicator, government resources

References

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2. Prikaz Minekonomrazvitiya Rossii ot 16.09.2016 № 582 «Ob utverzhdenii Metodicheskih ukazaniy po razrabotke i realizacii gosudarstvennyh programm Rossiyskoy Federacii»

3. Prikaz Minekonomrazvitiya RF ot 22.12.2010 № 670 «Ob utverzhdenii metodicheskih ukazaniy po razrabotke i realizacii gosudarstvennyh programm Rossiyskoy Federacii»

4. GOST R ISO 9000-2015 Sistemy menedzhmenta kachestva. Osnovnye polozheniya i slovar' (s Popravkoy)

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10. Egorova I. S. Audit effektivnosti ispol'zovaniya gosudarstvennyh resursov: uchebnoe posobie / I.S. Egorova. - Bryansk: OOO «Novyy proekt», 2018. - 234 s. - (Magistratura)

11. Egorova I.S. Osobennosti audita effektivnosti: problemy identifikacii i osuschestvleniya // Auditor. 2017. T. 3. № 1, s.29-36

12. Egorova I.S. Osobennosti metodiki audita effektivnosti ispol'zovaniya gosudarstvennyh sredstv // Audit. 2017. № 12, s.23-28

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14. http://www.ach.gov.ru/ - oficial'nyy sayt Schetnoy palaty Rossiyskoy Federacii.

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