ORGANIZATION AND METHODOLOGICAL METHODS OF PUBLIC FINANCIAL AUDIT IN CONDITIONS OF UNCERTAINTY AND RISK

The organization of the process of state financial audit provides for three stages of its implementation: ensuring control actions, basic, preparation of a report on the results of the audit. Unlike an audit of the activities of economic entities, and taking into account the impact of risks, it should include three control processes that precede the direct audit. The criteria for selecting a problem for the audit are two types of situations: negative situations in a particular area (area, government program) and situations where it is necessary to assess the cost-effectiveness, efficiency, effectiveness of a government agency or budget program. There are a number of such problems in a developing society. Therefore, before the initiator of control there is a question of selection of the most important and significant directions of check.