General Government Sector External Audit

1
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??????????General Government Sector External
Audit
?????? DFID ????????? ??????????
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????? ????????, ??????? ??????? ??????? DFID,
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?????? ??????????? ???????????? Oxford Policy
Management Nicolaas Witsen Foundation ???
17 ??????? 2006
2
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DFID
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3
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Government Sector) ? ??????????????? ??????
(Public Sector)
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4
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• The Lima Declaration of Guidelines on Auditing
  Precepts ??????? ?????????? ??????????? ?????????
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• ??????? ? ??????? 1977 ?. ?? IX ?????????
  ????????????? ??????????? ?????? ???????????
  ??????? (INTOSAI) ? ?. ???? (?????????? ????)
• Audit is an indispensable part of regulatory
  system whose aim is to reveal deviations from
  accepted standards and violations of the
  principles of legality, efficiency, effectiveness
  and economy of financial management ...
• ???????? ???????????? ????? ???????
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  (http//www.ach.gov.ru)

5
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6
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7
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(regularity audit)
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(performance audit)
8
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• ? ???????????? ?? ??????????? INTOSAI ????????
• ????????????? ?????????? ??????????, ??????????
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• ?????? (??????????) ?? ?????? ????????

9
????? ???????????????? Performance Audit

• ? ???????????? ?? ??????????? INTOSAI ????????
• ????? ????????????? (economy), ?.?. ????????
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• ????? ????????????? (efficiency) ?????????????
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• ????? ???????????????? (effectiveness)
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10
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  23.04.04?.
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11
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