Control and audit. Conducting an audit of the effectiveness of budgetary institutions (stage 3) (the most important)

Lecture notes, cheat sheets
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Control and audit. Conducting an audit of the effectiveness of budgetary institutions (stage 3) (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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98. PERFORMANCE AUDIT OF PUBLIC INSTITUTIONS (STAGE 3)

Stage 3: Data collection and performance evaluation.

When monitoring the effectiveness, the following are carried out:

1) checking the economic activities of the administration in accordance with the basic administrative principles and practices, as well as management policies (budget program);

2) verification of the productivity of the use of labor, financial and other resources, including the study of information systems, the results of production activities, the state of internal control, as well as the methods and process for eliminating identified deficiencies by the object of control;

3) checking the effectiveness of activities, the fulfillment of the tasks assigned to the object of control, checking the actual results in comparison with the planned results.

At the stage of performance monitoring, the goal is to collect the necessary and sufficient evidence that allows you to prepare observations regarding the fulfillment of the criteria, draw a conclusion for each goal (sub-goal) of control, identify opportunities for improving the indicators of effective use of budgetary funds, and develop specific recommendations for the control carried out. Evidence can be material, documentary, witness and analytical. Material evidence is based on the results of an inspection, inventory, documentary evidence is based on the actual materials of the object of control (contracts, accounting reports, etc.), witness evidence is based on the results of a survey, conversation or questionnaire, analytical evidence is based on estimates, calculations and comparisons of the collected data. When conducting control, primary (prepared by inspectors) and secondary (obtained from the object of control or third parties) evidence can be used.

During the audit process, it is necessary to conduct an objective analysis of the collected evidence based on performance evaluation criteria. Based on the results of comparing the actual data with the criteria for evaluating the effectiveness, conclusions should be prepared, which should indicate to what extent the results of the facility's activities correspond to the criteria for evaluating the effectiveness and formulate conclusions in relation to the objectives set within the framework of this audit. Factors indicating the inefficient use of public funds can be both quantitative and qualitative. Based on the conclusions made, the reasons that lead to inefficient results of the audit object's activities should be determined.

Evidence is objectively assessed against criteria for the preparation of reviewers' observations and final performance monitoring reports. If the auditor finds that the actual performance does not meet the established criteria, the facts identified are significant and have the potential to improve efficiency, recommendations are prepared for the adoption of appropriate corrective measures.

The number of performance evaluation criteria and the combination of their quantitative and qualitative, relative and dynamic values in each performance audit may be different depending on the characteristics of the audited area of public funds use.

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