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Targets of performance audit in the structure of the state financial control

M. N. Ponkratova ()

Entrepreneur’s Guide, issue 28

Abstract: In domestic practice state financial control today, there is a need to implement a qualitatively different methodological foundations for conducting auditing activities, primarily from the point of view of preventive approaches at an early stage to identify and recognize the likelihood of violations. A definite damper domestic practice of state control was the introduction of the fundamentals of performance audit focused on the evaluation of results to ensure planned or targets.

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