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AUDIT EFEKTIVNOST_: ROZUM_NNYA, ZASTOSUVANNYa, ZAVDANNYa.

AUDIT EFEKTIVNOST_: ROZUM_NNYA, ZASTOSUVANNYa, ZAVDANNYa. EFFICIENCY AUDIT: UNDERSTANDING, APPLICATION, TASKS. PERFORMANCE AUDIT: UNDERSTANDING, APPLICATION, OBJECTIVES. At statt_ proanal_zovan_ osnovn_ to a problem adaptats ³ ¿ sv_tovy to a dosv_d that m_zhnarodny normativ_v at sfer_ d_yalnost_ the Vishchikh Organ_v F_nansovy to Control (VOFC) that provedennya them...

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AUDIT EFEKTIVNOST_: ROZUM_NNYA, ZASTOSUVANNYa, ZAVDANNYa.
EFFICIENCY AUDIT: UNDERSTANDING, APPLICATION, TASKS.
of PERFORMANCE AUDIT: UNDERSTANDING, APPLICATION, OBJECTIVES.

of U statt_ proanal_zovan_ osnovn_ to a problem adaptats ³ ¿ sv_tovy to a dosv_d that m_zhnarodny normativ_v at sfer_ d_yalnost_ the Vishchikh Organ_v F_nansovy to Control (VOFC) that provedennya them control zakhod_v to v_tchiznyany real_y. Zaproponovano p_dkh_d to rozum_nnya zavdan, yak_ stavlyatsya at kra§na to a sv_t before VOFK, and takozh, vrakhovuyuch_ ostann_ sv_tov_ tendents ³ ¿, ob_runtovano traktuvannya to a zm_st §kh osnovno ¿ d_yalnost ³, in I tickle a cherga, a yak stosu?tsya provedennya to audit efektivnost_.
In article are analysed the main problems of adaptation of international experience and the international standards in a field of activity of the Supreme Control Bodies (SCB) and carrying out control actions by them to domestic realities. Approach of understanding of tasks which are put in the countries of the world before VKO is offered, and also, considering the recent world trends, the treatment of content of their primary activity is proved, first of all, which concerns carrying out audit of efficiency.
of This article analyzed the basic problems of adaptation to the domestic realities of international experience and international standards in the field of Supreme Audit Institutions (SAI) and conduct SAI audits. In this article the propose an approach to understanding the tasks, which put in world before the SAI, as well, substantiated interpretations of the content of their core activities based on the latest world trends, especially, which concerns a performance audit.

of of Klyuchov_ of the word: Audit efektivnost ³, Audit adm_n_strativno ¿ d_yalnost ³, Control efektivnost ³, VOFK, Kriter ³ ¿ efektivnost ³, efficiency Audit (dews. m), Criteria of efficiency (dews. m), Performance audit (English m), Value for money studies (English m), Criteries of Performance (English m) .

Ponad tridtsyat rok_v to that in stolits_ Peru bulo priynyato Deklarats_yu ker_vny printsip_v to audit majestic f_nans_v, in yaky to a vpersha on m_zhnarodny r_vn_ Boulia viznachen_ osnovn_ set that the principle funkts_onuvannya majestic f_nansovy to control at democratic kra§na.
of Priynyatoyu at 1977 rots_ L_mskoyu deklarats ³ º yu Boulia viznachen_ _nnovats_yn_ ts_l_ to control of susp_lny f_nansa, yak_ polyagayut not Lish in perev_rts_ ts_lyovy that efektivny §kh vikoristannya, and ³ in a poshuka r_shen shchodo udoskonalennya to system majestic upravl_nnya, in that chisl_ upravl_nnya f_nansam.
_nnovats_yn_st zadeklarovany at L_m_ printsip_v that polyagat in that chisl_ ³ at that, shcho kr_m tradits_yny vid_v to control, Yakima º control zakonnost_ pravilnost ³, viznacheno _snuvannya _nshy r_vnoznachny that samost_yny to a look, and - to control (audit) efektivnost_.
of Takozh bulo is entered into L_m_ on m_zhnarodny r_vn_ ponyattya vishchy to body f_nansovy to control, yakiya is guilty kontrolyuvat gromadsk_ f_nans on ambushes nezalezhnost_ that publ_chnost_.
At tsyy, viznachen_ at L_msk_y deklarats ³ ¿ ³ on syogodn_ _nnovats_yn_ funkts ³ ¿ prophetic organ_v f_nansovy to control stosovno to audit efektivnost_ Lish to a sv_t of v_dpov_dniya is more practical than an uzagalnila of zdobutiya at kra§na dosv_d.
Napriklad, shche for 10 rok_v to priynyattya L_msko ¿ deklarats ³ ¿, at 1967 rots_ at Shvets ³ ¿ in protses_ reformuvannya majestically ¿ to system f_nansovy upravl_nnya Nats_onalne to the rev_z_ena of bureau (Swedish National Audit Office) otrimat the status to body zovn_shnyy majestic f_nansovy to control, yakiya to a kontsentr º the uvaga perevazhno on provedenn_ to audit efektivnost_ [1, page 26]. In podalshy, on osnov_ uzagalnennya practical to a dosv_d provedennya to audit efektivnost_ Boulia rozroblen_ a spochatka of the yogi teoretichn_ to a basis (1970 r_k) [2], ³ to a vzha p_slya tsyy - metodolog_ya provedennya a perev_rok d_yalnost_ organ_v majestically ¿ vlad at sfer_ efektivny vikoristannya publ_chny resurs_v (1975 r_k) [3].
On m_y poglyad, audit efektivnost_ potr_bno rozglyadat a yak to a zakonom_rn to a chergov to an evolyuts_yn a g_lka a rozvitka to audit, kor_nnya yaky zanureno gliboko in _stor_yu (oznak to audit of Mali m_sets for tisyach_ rok_v to ours ¿ er at Starodavn_kh =gipt_ that Grets ³ ¿, Rimsk_y a _mper ³ ¿, to Vavilonsky tsarstv_ that _nshy powers of that to hour [4]). On syogodn ³, a yak of a zaznach º the doctor of ekonom_chny sciences of Butinets F. F., _snuyut tens oznak klasif_kats ³ ¿ to audit, for Yakima vid_lyayut to a mayzha hundred vid_v to audit [5, page 22], one z yaky º ³ audit efektivnost_.
of Peredumovoyu viniknennya that burkhlivy a rozvitka to audit efektivnost_ at zakh_dny kra§na the bull nayavn_st spriyatlivo ¿ sered sukupnost_ nastupny vza?mopov`yazany m_zh chinnik_v. On - tickle
, tse skladn_st that maloyefektivn_st zastosuvannya tradits_yny vid_v to audit to control on r_vn_ to the power f_nansovy operats_y, obsyag yaky zrostav z to fate in r_k. At tsyy, obsyag zrostannya k_lkost_ f_nansovy operats_y pov`yazaniye not Lish z ekonom_chny zrostannyam, and _z zb_lshennyam dol_ majestic to sector in nats_onalny dokhod_ okremy kra§n (a share of majestic sector in nats_onalny dokhod_ Velikobritan ³ ¿ naprik_nts_ the XX Art. zb_lshilasya at 4 strike por_vnyano z k_ntsy the XIX Art.) that rozshirennyam to the nomenclature majestic vidatk_v on a b_lsha zadovolennya consumer susp_lstvo [6, page 13, 29 - 30].
On - the friend, zaprovadzhennya programmatically - ts_lyovy to a method byudzhetuvannya. In a tsy per_od, yakiya at r_zny kra§na buv r_zny (the USA has a middle 60 rok_v the XX Art., in Ukra§n_ - rozpochavsya at 2001 - 2002 fates z priynyattya Budgetary to Ukra§ni`s code that to a row standard dokument_v, at that chisl_ Kontsepts ³ ¿ zastosuvannya programmatically - ts_lyovy to a method in budgetary process ³), formuvannya that vikonannya the budgetary programs zd_ysnyuvalosya on osnov_ viznachennya ts_ly kozhno ¿ z them. Vikonannya of the budgetary programs odnochasno potrebuvat stvorennya adequately ¿ to system of an ots_nka dosyagnuty ts_ly [7]. I Pokazovoit behind a strateg_chny zm_st º meta zaprovadzhennya programmatically - ts_lyovy to a method in budgetary protses_ Ukra§ni, a yak of a polyag º at vstanovlennya bezposerednyy to a zv`yazk m_zh vid_lennyam budgetary kosht_v that results §kh vikoristannya [8].
On - rubs º, ostann º, the role at a rozvitka to audit efektivnost_ v_d_grat a vazhliva nayavn_st to a complex umovno democratic chinnik_v, yak_ r_zko znizhuyut r_ven _mov_rnost_ dopushchennya f_nansovy ³ zakonodavchy porushen, zlovzhivan, shcho viv_lnya º hour for _nsho ¿ the robot kontrolyuyuchy organ_v, and takozh form a taka system funkts_onuvannya to the power, a yak to themselves to control º, at volume chisl_ a way actively ¿ uchast_ susp_lstvo in sistem_ majestic upravl_nnya. To them to nalezhat: efektivn_st funkts_onuvannya to system vnutr_shnyy to control that ¿¿ nad_yn_st; prozor_st that publ_chn_st budgetary to process; nayavn_st it is strong ¿ opozitsa ³ ¿ vikonavcho ¿ vlad, in I tickle a cherga - parlamentsko ¿; v_dpov_daln_st that posl_dovn_st vlad; freedom of speech in kra§n_ that nayavn_st nezalezhny ZM ², sp_lno z I visokoit znachim_styu for a vlada susp_lno ¿ thoughts.
Sl_d of a vislovita vlasn_ propozitsa ³ ¿ shchodo neobkh_dny practical zakhod_v z p_dvishchennya r_vnya prozorost_ that publ_chnost_ v_tchiznyany budgetary to process, yak_ polyagayut at systematic oprilyudnenn_ (a yak a var_ant, opubl_kuvann_ at naydostupn_shy that naymenshvitratny on syogodn_ dzherel_ _nformats ³ ¿ merezh_ _nternt) pasport_v us_kh (behind a vinyatok it is silent, shcho mayut obmezheny access) the budgetary programs that zv_t_v about §kh vikonannya, and takozh, bazhano, statistichno ¿ zv_tnost_ organ_v majestically ¿ vlad, the budgetary ustan that majestic p_dpri?mstvo, z v_dpov_dny vnesennyam zm_n at the v_tchiznena a zakonodavstvo, in that chisl_ ³ at Ukra§ni`s Law v_d 17. 09. The 92nd No. 2614 - XII “About a derzhavna statistics“.
U 90 fates minuly stor_chchya vishch_ body f_nansovy Boulia office stvoren_ ³ at postradyansky kra§na, at that chisl_ at 1995 rots_ in Ros_ysk_y Federats ³ ¿ (Audit Chamber), at 1996 rots_ - in Ukra§n_ (Rakhunkova chamber).
the Yak to sv_dchat vinesen_ on court gromadskost_ at 1997 - 1998 fates of a mater_ala the robot of Audit Chamber [9] that Rakhunkovo ¿ to chamber [10], zastosuvannya to audit efektivnost_ chi the yogi head skladovy zd_ysnyuvalosya, hoch ³ poodinoko, to Alya Mayzhe odnochasno _z stvorennyam zaznacheny kontrolyuyuchy organ_v. Odnak, the nats_onalna is methodical base for provedennya to audit efektivnost_ the bull of a p_dgotovlen in Ukra§n_ that Ros_ysk_y Federats ³ ¿ Lish to a mayzha through 10 rok_v p_slya to an ear of the yogi zastosuvannya.
So, shchodo of_ts_yny rekomendats_y that standart_v z provedennya to audit efektivnost_ sl_d v_dm_tit at Ros_ysk_y federats ³ ¿ - the Technique provedennya to audit efektivnost_ vikoristannya majestic kosht_v [11] that the standard f_nansovy to control of SFK 104 “Carrying out audit of efficiency of use of public funds“ [12]; in Ukra§n_ - Timchasov_ metodichn_ rekomendats ³ ¿ provedennya perev_rka efektivnost_ vikoristannya kosht_v Majestic to Ukra§ni [13] budget that Zagaln_ rekomendats ³ ¿ z provedennya to audit efektivnost_ vikoristannya majestic kosht_v [14].
to Z hour stvorennya in Dews ³ ¿ that Ukra§n_ organ_v majestic to control, yak_ pozits_onuyut to a yak of VOFK (slovospoluchennya “pozits_onuyut themselves“ vikoristano at a zv`yazka z neviznachen_styu at zakonodavstv_ about Calculating that Rakhunkova chamber v_dpov_dny to the status, odnak, that the fact, shcho zaznachen_ body fairly present nash_ kra§n at INTOSAI, dozvolya º nazivat §kh to VOFK), zastosuvannya to audit efektivnost_ that vikoristannya a kriter ³ ¿ in ots_nka pritamanny to a tsyy look to control zd_ysnyuvalosya zaznacheny bodies all to a chast_sha, ³ on syogodn ³, audit efektivnost_ º one z the main napryamk_v d_yalnost_ Audit Chamber that Rakhunkovo ¿ to chamber.
to Mayzhe 60 v_ds. zv_t_v about result control zakhod_v, rozglyad yaky peredbacheno zatverdzheny I postanovoit Koleg ³ ¿ Rakhunkovo ¿ to chamber v_d 10. 11. 2009 No. 26 - 10 Plan the robot of Koleg ³ ¿ Rakhunkovo ¿ to chamber on ² quarter 2010 to fate, tse zv_t about result provedennya to audit efektivnost_ (V_dpov_dno to the Plan at per_od peredbacheno rozglyad 24 zv_t_v about result control zakhod_v z yaky 14 - about result provedennya to audit efektivnost ³) [21].
U Ros_ysky federats ³ ¿ to a vzha actively rozviva?tsya is newer a look to audit, yaky deklaru?tsya a yak of v_dokremleniye v_d _nshy vid_v to audit, and for svo§m zm_sty, º r_znovidy to audit efektivnost_ that yoga log_chny dopovnennyam. Such novy look º strateg_chny audit, ts_llyu yaky º ots_nka efektivnost_ ekonom_chno ¿ pol_tik to uts_ly. Yak of a zaznach º ker_vnik of ros_ysky VOFK Stepashin S. V. vikoristannya strateg_chny time z f_nansovy audit that audit efektivnost_ to permit to audit in povn_y m_r_ vikoristovuvat sots_alno vazhliv_ result ours ¿ d_yalnost_ in ts_lyakh p_dvishchennya efektivnost_ upravl_nnya susp_lny resources [15].
Vodnochas, yakshcho at democratic kra§na to a sv_t zastosuvannya novy forms control ¿ d_yalnost_ bulo result bagator_chno ¿ evolyuts ³ ¿ majestic to control that nayavnost_ spriyatlivo ¿ sered sukupnost_ zaznacheny vishche chinnik_v, postradyansk_ a kra§na at v_dsutnost_ v_dpov_dno ¿ a sereda to a skor_sha of a pereymala is more positive than sv_toviya dosv_d, quickly an adaptuyucha of the yogi to nats_onalny osoblivost.
Vnasl_dok of taka ¿ “quickly ¿ adaptats ³ ¿“, a yak in Ros_ysk_y Federats ³ ¿, so ³ in Ukra§n ³, v_dsutn º to a ch_tka to the normatiyena viznachennya that to the odnostayena tlumachennya ³ rozum_nnya a yak zavdan, shcho stavlyatsya before VOFK, so ³ term_n_v, yak_ vikoristovuyutsya. Officials, auditors, dosl_dnik that perekladacham vikoristovu?tsya a r_zna term_nolog_ya shchodo viznacheny L_mskoyu deklarats ³ º yu one ³ it is silent vid_v to control. In standardly - legal pol_ vinikayut that prodovzhuyut vinikat pevn_ nev_dpov_dnost_ shchodo zastosuvannya to audit efektivnost_. In total tse on tl_ nedostatnyy on nats_onalny r_vn_ naukovy ob_runtuvannya provedennya to audit efektivnost ³, nasampered in Ukra§n_ (on Donas hour v_dsutn_ nadrukovan_ the monocount ³ ¿, p_druchnik, navchaln_ pos_bnik that _nsh_ povnots_nn_ vidannya v_tchiznyany avtor_v z pitan pov`yazany z provedennyam to audit efektivnost ³, and nayavn_ Lish okrem_ publ_kats ³ ¿, k_lk_st yaky not to a perevishch º dvokh desyatk_v, and takozh a dek_lka disertats_yny dosl_dzhen [16, 17]) to prizvodit to a nenalezhny vikoristannya a potents_ala zaznacheny to a look to control that nespriynyattya rezultat_v yoga zastosuvannya a yak a susp_lstvo, so ³ vladoit.
_runtovny rozum_nnyu to a zm_st to audit efektivnost_ that yoga konkretizats ³ ¿ pereshkodzhayut r_zn_ L_msko`s reluggage ¿ deklarats ³ ¿ that _nshy normativ_v ³ standart_v M_zhnarodno ¿ organ_zats ³ ¿ prophetic organ_v to control majestic f_nans_v (INTOSAI) in kra§na uchasnitsyakh, z vrakhuvannyam yaky log_chny º bud_vnitstvo a nats_onalny zakonodavstvo d_yalnost_ novy chlen_v INTOSAI r_zny kra§n, at that chisl_ Ros_ysko ¿ Federats ³ ¿ that Ukra§ni.
So, mova to an orig_nal term_n “Control efektivnost ³“ is induced a yak of “Performance audit“ [18], shcho to a mozha perekladatisya not Lish a yak “Audit (control) efektivnost ³“, a yak tse zrobleno in Ukra§n_ by Abo “Audit (control) vikonannya“ - at Ros_ysk_y Federats ³ ¿, and ³ _nshy slovospoluchennyam, napriklad: “Audit d_yalnost ³“, “Audit d_y“, “Audit produktivnost ³“ it is lean. At tsyy, at v_tchiznyany dzherela zustr_chayutsya ³ _nsh_ reluggage to a term_n, napriklad “Audit adm_n_strativno ¿ d_yalnost ³“ [19].
Z mint b_lshy rozum_nnya at susp_lstv_ d_yalnost_ VOFK in okremy kra§na of a v_d_yshla v_d vzhivannya viznacheny at L_msk_y deklarats ³ ¿ term_n_v. Napriklad, prophetic body to control majestic f_nans_v It is big ¿ Brittan ³ ¿ (National Audit Office) zam_st to a term_n of “performance audit“ perevazhno vikoristovuyut “value for money studies“ [20], shcho to a mozha perekladatisya a yak dosl_dzhennya (audit) of that, “chi otrimano a spovna (on - to a maximum) for nash_ (byudzhetn ³) a money of“ Abo “of yakiya zisk ma?mo v_d vitracheny kosht_v“. Taky term_n, on m_y poglyad, a b_lsha to a harakteriz º znachennya to a zm_st to control efektivnost ³, n_zh “performance audit“.
R_zn_ of reluggage stosuyutsya not Lish term_n_v, yak_ get used to L_msk_y deklarats ³ ¿, and ³ viznachennya §kh to a zm_st. Napriklad, v_dpov_dno to of_ts_yny ukra§nsky to L_msko`s retreasure ¿ deklarats ³ ¿ [21], control efektivnost_ spryamovaniye on ots_nyuvannya rezultativnost ³, efektivnost_ that ekonom_chnost_ majestic upravl_nnya. The Ros_ysky retreasure [22] for zm_sty deshcho _nshiya, v_dpov_dno to nyy, taky control of the directions on a perev_rka of that, on sk_lk efektivno that it is economical vitrachayutsya byudzhetn_ a money. Tobto`s
, in ukra§nsky pereklad_ to a uvag at viznachenn_ to a zm_st to control efektivnost_ aktsentovano on dosl_dzhenn_ to system majestic upravl_nnya, a yak v_dpov_dno in a key º ³ upravl_nnya byudzhetny koshta, shcho º shirshy that blizhchy to orig_nalny (anglomovny) traktuvannya L_msko ¿ deklarats ³ ¿, n_zh ros_ysky ¿¿ a retreasure (mova to an orig_nal: performance audit - which is oriented towards examining the performance, economy, efficiency and effectiveness of public administration).
Odnak, at v_tchiznyan_y Konstituts ³ ¿ (stattya 98) tak_ funkts ³ ¿ shchodo zavdan Ukra§ni buli`s VOFK obmezhen_ Lish of a koshtama [23]. Jac Nasl_dok, nezvazhayuch on a sproba zakonotvorts_v rozshirit funkts ³ ¿ Rakhunkovo ¿ to chamber that to bring ¿¿ d_yaln_st at v_dpov_dn_st to L_msko`s ambushes ¿ deklarats ³ ¿ at v_dpov_dny Zakon_ [24], Konstituts_ynim Sudom Ukra§ni priynyato r_shennya, Yakim tak_ funkts ³ ¿, and takozh _nsh_ pitannya pov`yazan_ z d_yaln_styu Rakhunkovo ¿ to chamber viznan_ a yak nekonstituts_yn_. Zokrem`s
, viznacheno a yak to a tak, shcho not a v_dpov_da º Konstituts ³ ¿ funkts_ya Rakhunkovo ¿ to chamber shchodo provedennya majestic f_nansovo - ekonom_chny to control, ponyattya yaky, zg_dno z r_shennyam Konstituts_yny Sudu of Ukra§ni, º nabagato shirshy for the vstanovlena Konstituts ³ º yu, shcho p_dtverdzhu?tsya dany f_nansovo - ekonom_chno ¿ that pravoznavcho ¿ examinations [25].
Vnasl_dok zaznacheny r_shennya, Law of reglamentuyuchiya d_yaln_st Rakhunkovo ¿ to chamber poterp_v-place zm_n. Kr_m of that, shcho _z to the Law viluchen_ Rakhunkovo`s status ¿ to chamber a yak of VOFK of a kra§na that vazhel_ real to a vpliv on about’ perev_rka ?kt (viluchen_ that is right z viluchennya neobkh_dny dokument_v ondannya obov`yazkovy pripis_v, napriklad, about zupinennya vs_kh vid_v f_nansovy, plat_zhny ³ rozrakhunkovy operats_y at banks), takozh znachno an obmezhena the sphere d_yalnost_ Rakhunkovo ¿ to chamber, a yak of a zvuzhen Lish to kosht_v Majestic to Ukra§ni`s budget, viluchen_ z funkts_y control for vikoristannyam majestic Main is lean [26]. Zhorstko`s
obmezhuyuch_ d_yaln_st kra§na VOFK Lish of a koshtama majestic to the budget, is automatic zvuzhu?tsya napryam of the yogi control ¿ d_yalnost_ to provedennya f_nansovy to audit, at a zv`yazka z Tim, shcho for a povnots_nny provedennya to audit efektivnost_ neobkh_dno dosl_dzhuvat not Lish byudzhetn_ a money, a yak to the resurena zabezpechennya zadovolennya susp_lny (majestic) consumer, and takozh ³ _nsh ³, vagom_ skladov_ majestically ¿ to system viznachennya that zadovolennya such consumer, yak_ vitracheny kosht_v bezposerednyo not stosuyutsya.
Napriklad, for provedennya Rakhunkovoyu chamber on ambushes to audit efektivnost_ control zakhod_v at sfer_ sciences, yak_ permitted viyavit klyuchov_ to a problem funkts_onuvannya ts_ly a galuzy kra§na that zaproponuvat ways §kh vir_shennya, neobkh_dno bulo dosl_dzhuvat pitannya, yak_ bezposerednyo not pov`yazan_ z vikoristannyam majestic kosht_v vid_leny behind byudzhetny programs on science, a zokrem: efektivn_st zaprovadzheno ¿ to system viznachennya subjects dosl_dzhen that §kh zamovlennya; ob_runtovan_st vstanovleny term_n_v vikonannya naukovy rob_t; dots_ln_st _snuyucho ¿ to structure vidatk_v on science; vza?mozv`yazok m_zh science that virobnitstvy, and takozh vpliv sciences on a kra§na ekonom_ka; cause v_dsutnost_ zats_kavlennya at sub’ ?kt_v komerts_yno ¿ d_yalnost_ at vprovadzhenn_ rezultat_v naukovy rob_t; vikonannya MON pokladeny nyy funkts_y, on real_zats_yu yaky bezposerednyo a money not vid_lyalisya (napriklad, viznachen_ Ukra§ni`s Law v_d 14. 09. 2006 No. 143 “About the derzhayena regulyuvannya d_yalnost_ at sfer_ to a transfer tekhnolog_y“, Polozhennyam about MON it is lean) [27]. Tobto`s
, vnesen_ at Ukra§ni`s Law v_d 11. 07. The 96th No. 315/96 - BP “About Rakhunkova Verkhovno`s chamber ¿ For the sake of Ukra§ni“ zm_n on vikonannya zaznacheny vishche r_shennya Konstituts_yny Sudu of Ukra§ni, stvorit tak_ normativn_ umov d_yalnost_ Rakhunkovo ¿ to chamber, in yaky unemozhlivlyu?tsya to the praktiyena are wide zastosuvannya Rakhunkovoyu chamber of progresivny forms to control, shcho v_dkinut derzhavny f_nansovy control of Ukra§ni on r_ven yoga a rozvitka in kra§na to calling 50 - 60 - x rok_v XX stor_chchya. Zv_sno`s
, obmezhennya at 1997 - 1998 fates povnovazhen ³ funkts_y ¿ to chamber behind Konstituts_yny Sudu`s dopomoga of Ukra§ni, on m_y poglyad, bulo I peredbachuvanoit Rakhunkovo on that hour reakts ³ º yu zaprovadzheno ¿ tod_shn_m the President Ukra§ni Kuchmoyu L. D. zhorstko ¿ vertikal_ vikonavcho ¿ vlad, “perelyakano ¿“ v_d povnovazhen not p_dporyadkovany §y to body majestic to control. ¿ to chamber vazhel_v real a vpliva on about’ ?kt of a perev_rka to zvodit
V_dsutn_st at Rakhunkovo zdeb_lshy the nan_veets result ¿¿ the robot. Rekomendats_yny character propozits_y Rakhunkovo ¿ to chamber not r_dko _gnoru?tsya bodies of a vlada, and peredan_ to pravookhoronny organ_v was mater_at control zakhod_v, yak_ m_styat zaf_ksovan_ the fact about f_nansov_ that _nsh_ porushennya, and takozh it is frequent º oznakam zlovzhivan chinovnik_v that §kh krim_nalno ¿ bezd_yalnost ³, pravookhorontsyam not real_zuyutsya.
the Yak neshchodavno zaznachiv sekretar Rakhunkovo ¿ to chamber Yukhimchuk A. P., nezvazhayuch on znachny obsyag napravleny to prosecutor`s office mater_al_v about sotn_ ³ tisyach_ porushen in sfer_ f_nans_v viyavleny Rakhunkovoyu chamber, on days ³, greedy visokoposadovtsya not prityagnuto to krim_nalno ¿ v_dpov_dalnost_ for the skoyena [28].
Sl_d of a zaznachita, shcho on a v_dm_na v_d kra§n to calling, in yaky perevazhno v_dbuvalosya reorgan_zats_ya that reformuvannya _snuyuchy in kra§n_ organ_v p_d nov_ consume (napriklad, General Accounting Office, yakiya d_yav ³ on an ear of the XX Art., pratsyu º in the USA ³ syogodn ³), in Ukra§n_ Rakhunkov chamber the bull of a stvoren “z zero“. At tsyy, p_d hour ¿¿ stvorennya in kra§n_ on zagalnoderzhavny r_vn_ d_yav potuzhny derzhavny kontrolyuyuchy body z bagatotisyachny staff rev_zor_v - Golovna control - the rev_z_ena upravl_nnya M_n_sterstva f_nans_v Ukra§ni (dal_ - to Golovkr). Jac Nasl_dok, on syogodn_ in derzhav_ to a _sn º two body majestic f_nansovy to control, kontroln_ come yaky dublyuyut one - one. Ner_dko in organ_ vikonavcho ¿ vlad zavershu?tsya Rakhunkovo`s perev_rka ¿ to chamber ³ pochina?tsya an analog_chna behind subject a perev_rka to Golovkr.
of Shcho stosu?tsya Ros_ysko ¿ Federats ³ ¿, funkts ³ ¿ ros_ysky VOFK shchodo mozhlivost_ provedennya to audit efektivnost_ konstituts_yno viznachen_ deshcho to a shirsha, zg_dno statteyu 101 ros_ysko ¿ Konstituts ³ ¿, “for control of performance of the federal budget the Federation Council and the State Duma form Audit Chamber which structure and an order of activity are defined by the federal law“ [29]. In zakon_ the Russian Federation about Audit Chamber, a yak ³ in Ukra§n ³, not viznacheno ¿¿ the status, a yak vishchy to body f_nansovy to control of the Russian Federation, odnak the stvorena is standard a sereda for a rozvitka that provedennya to audit efektivnost_. Napriklad, zg_dno z statteyu to the 2nd law about Audit Chamber, odn ³ º yu _z tasks to body º viznachennya efektivnost_ that dots_lnost_ vidatk_v majestic kosht_v that vikoristannya federalno ¿ vlasnost_ [30].
of Povertayuchis to pitannya rozum_nnya viznacheno ¿ L_mskoyu deklarats ³ º yu term_nolog ³ ¿, sl_d to give a pokazovy butt v_dsutnost_ in bodies of a vlada ?diny to a p_dkhod to vikoristannya to a term_n audit efektivnost_ that rozum_nnya yoga to a zm_st.
to Postanovoyu Kab_net M_n_str_v Ukra§ni v_d 10. 08. 2004 No. 1017 zatverdzheno the Order provedennya bodies majestically ¿ control - rev_z_yno ¿ to service to audit efektivnost_ vikonannya the budgetary programs. Pro-that, did not pass ³ two fates, a yak Uryad zam_neno term_n “audit efektivnost ³“ on _nshy - “derzhavny f_nansovy audit“ [31].
of Nezvazhayuchi on those, shcho a zaznacheny Order is directed on reglamentuvannya d_yalnost_ vnutr_shnyy to control M_n_sterstva f_nans_v Ukra§ni [32] - to Golovkr, v_n º ?diny to Donas hour by the d_yuchy v_tchiznyany normativny document r_vnya Uryadu, yaky of_ts_yno a viznacha º znachennya a term_na audit efektivnost_. Zg_dno _z a zaznacheny Order, audit efektivnost_ - a form majestic f_nansovy to control, a yak of a spryamovan on viznachennya efektivnost_ vikoristannya budgetary kosht_v for real_zats ³ ¿ zaplanovany ts_ly that vstanovlennya faktor_v, yak_ tsyy pereshkodzhayut.
of =diniya p_dkh_d to vikoristannya term_nolog ³ ¿ shchodo to audit efektivnost_ v_dsutn_y nazhal ³ in Rakhunkov_y of chambers ³, about shcho yaskravo to sv_dchit it is wide r_znovidn_st naymenuvan to audit efektivnost ³, yak_ vikoristovu?tsya at planuvann_ that provedenn_ control zakhod_v.
So, zg_dno z zatverdzheny I postanovoit Koleg ³ ¿ Rakhunkovo ¿ to chamber v_d 10. 11. 2009 No. 26 - 10 Plan the robot of Koleg ³ ¿ Rakhunkovo ¿ to chamber on ² quarter 2010 to fate [21], on per_od zaplanovano provedennya nastupny vid_v control zakhod_v, yak_ for zm_sty º audit efektivnost_: audit efektivnost_ planuvannya that vikoristannya kosht_v; audit efektivnost_ vikoristannya kosht_v; audit efektivnost_ upravl_nnya koshtam; audit efektivnost_ d_yalnost ³; audit efektivnost_ nadannya poslug (z medichno ¿ dopomog); perev_rka efektivnost_ to system; audit of a povnota zaluchennya; perev_rka I will become spravlyannya ³ d ³ º vost_ to control. Zv_sno`s
, shcho taka situats_ya not Dod º rozum_nnya yak shchodo to audit efektivnost ³, so ³ shchodo d_yalnost_ kra§na VOFK. In the same hour, on m_y poglyad, bazuyuchis on L_msko`s principles ¿ deklarats ³ ¿ dots_lny º vikoristannya zam_st all to a r_znovid naymenuvan to audit efektivnost ³, yakiya on Donas hour vikoristovu?tsya Rakhunkovoyu chamber, to a term_n “Audit efektivnost_ funkts_onuvannya“, yakshcho mova to a yda about dosl_dzhennya to system, “Audit efektivnost_ d_yalnost ³“, yakshcho dosl_dzhu?tsya d_yaln_st to body majestically ¿ vlad, at that chisl_ at sfer_ upravl_nnya to them derzhavny koshta.
Napriklad, zam_st those “Audit efektivnost_ vikoristannya budgetary kosht_v, vid_leny M_n_sterstva to Ukra§ni`s defense on zd_ysnennya zakhod_v z reformuvannya that a rozvitka Zbroynikh Sil Ukra§ni“, on m_y poglyad, º b_lsh zrozum_ly ³ blizhchy to L_msko ¿ deklarats ³ ¿ taka of a nazv: “Audit efektivnost_ d_yalnost_ M_n_sterstva to Ukra§ni`s defense at sfer_ reformuvannya that a rozvitka Zbroynikh Sil Ukra§ni“, vpevneniye, shcho on sut_ dosl_dzhu?tsya system.
Odnak, a yak to a vzha zaznachalosya vishche, the sisteena dosl_dzhennya Rakhunkovoyu chamber d_yalnost_ to the power at zadovolenn_ susp_lny consumer that vir_shenn_ zagalnoderzhavny problems, shcho v_dpov_dno to L_msko ¿ deklarats ³ ¿ º a midstream to audit efektivnost ³, provedennya yaky poklada?tsya on VOFK, in Ukra§n ³, “not without dopomoga“ the President Ukra§ni that Konstituts_yny Suda at 1997 rots_ faktichno to the viznena a yak, shcho to superechit Konstituts ³ ¿.
Jac a nasl_dok, a vzha b_lsh n_zh 10 rok_v at provedenn_ vlastivy at sv_t_ for VOFK control zakhod_v _z to audit efektivnost_ Rakhunkova chamber to balance º m_zh a v_tchiznyany zakonodavstvo that m_zhnarodny standards (a zokrema, L_mskoyu deklarats ³ º yu), z v_dpov_dny nasl_dka for bezposeredn_kh auditor_v, such a yak nedopushchennya on about’ perev_rka ?kt, nenadannya dokument_v that _nformats ³ ¿ is lean.
of Vrakhovuyuchi to the vikladena, and takozh those, shcho audit efektivnost_ a yak of dodatkoviya of kontrolniya zakh_d to be booked ³ by v_tchiznyany bodies vnutr_shnyy to control (napriklad, syogodn_ on about’ ?kt_ to Golovkr zd_ysnyu º a perev_rka, and tomorrow - to carry out that perev_rka, odnak, z I _nshoit a nazva - audit efektivnost ³, shcho not Dod º to hour for a yak_sny vikonannya sp_vrob_tnik about’ to a ?kt svo§kh bezposeredn_kh funkts_y), z mint zmenshennya control to a tisk on about’ perev_rka ?kt that p_dvishchennya efektivnost_ funkts_onuvannya to system majestic f_nansovy to control, dots_lny that term_novo neobkh_dny on syogodn_ º reformuvannya _snuyucho ¿ to system majestic to control.
² on ostann º hot_losya prid_lit to a uvag to one z nayvazhliv_shy pitan z to audit efektivnost ³, Yakim º pitannya practical viznachennya a kriter ³ ¿ in ots_nka efektivnost ³, in that chisl_ is silent, shcho permit viznachit of sots_alniya efekt chi ots_nit to a susp_ln korist v_d d_yalnost_ the power. Zaznachene`s
pitannya on syogodn_ º is obvious nedostatnyo unormovany that reglamentovany not Lish of_ts_yny rekomendats_yam that the VOFK standards of Dews ³ ¿ that Ukra§ni, and ³ the VOFK M_zhnarodny standards (International Standards of Supreme Audit Institutions, ISSAI). ch_tky algoritm_v procedures practical viznachennya a kriter ³ ¿ in ots_nka efektivnost_ obumovlyu?tsya I spetsif_koit
V_dsutn_st in _snuyuchy standards to audit efektivnost_.
Jac fairly zaznacheno at points 21 that 29 Standart_v zv_tnost_ majestic to control of INTOSAI, on a v_dm_na v_d tradits_yny vid_v to audit, yak_ regulyuyutsya v_dnosno konkretny polozhennyam that zm_st yaky º b_lsh - mensh peredbachuvaniye, to control efektivnost_ v_dr_znya?tsya I b_lshoit character neodnoznachn_styu, the auditor to a b_lsha of v_lniya in svo§kh ots_nka ³ tlumachennyakh, and is induced at zv_ta an ots_nka awaking b_lsh sub` I ?ktivnoit [33].
U Timchasovikh rekomendats_yakh Rakhunkovo ¿ to chamber z provedennya perev_rka efektivnost_ Lish p_dkreslyu?tsya bagatogrann_st ponyattya efektivnost_ vikoristannya kosht_v, a yak not to zvoditsya Lish to ponyattya ekonom_chno ¿ efektivnost_ (osk_lk a money platnik_v podatk_v mayut to a ts_lyova priznachennya, efektivn_st to a mozha quarrystone I sots_alnoit, I tekhn_chnoit, I tekhnolog_chnoit, an upravl_nska it is lean) [13], odnak, the ch_tky algorithm viznachennya a kriter ³ ¿ in ots_nka efektivnost_ at rekomendats_yakh not to be directed.
B Zagalnikh rekomendats_yakh Rakhunkovo ¿ to chamber z provedennya to audit efektivnost ³, yak_ zdeb_lshy º ukra§no - a ros_ysky retreasure of Ros_ysko ¿ Techniques provedennya to audit efektivnost ³, without navedennya ch_tko ¿ reglamentats ³ ¿ to an order viznachennya a kriter ³ ¿ in ots_nka efektivnost_ zaznacha?tsya, shcho a stench povinn_ vrakhovuvat to a sots_aln to a skladov, especially yakshcho to be booked audit efektivnost_ d_yalnost_ [11, 14]. Zokrem`s
, in them zaznacheno, shcho at viznachenn_ a kriter ³ ¿ in ots_nka efektivnost_ sl_d vrakhovuvat, shcho efektivn_st d_yalnost_ about` to a ?kt, shcho perev_rya?tsya, y efektivn_st vikoristannya majestic kosht_v in rezultat_ c ³ º ¿ d_yalnost_ º blizky, Alya not r_vnoznachny ponyattyam, ³ to monut not sp_vpadat. Kriter ³ ¿ ots_nka efektivnost_ k_ntsevy sots_alny rezultat_v d_yalnost_ characterize nasl_dka for a susp_lstvo, yako§s chastin naselennya by Abo pevno ¿ grup of people vikonannya bodies majestically ¿ vlad, _nshy organ_zats_yam, shcho perev_ryayutsya, pokladeny on them funkts_y, real_zats ³ ¿ programs of Abo vir_shennya postavleny zavdan [14].
B of the same hour, of_ts_yn_ rekomendats ³ ¿ that the standard vimagayut v_d auditor_v spravedlivost_ ³ about’ ?ktivnost_ ots_nka viznachennya efektivnost_ that konkretizats ³ ¿ a kriter ³ ¿ in taka ¿ ots_nka. Napriklad, zg_dno z point 2. 5. zaznacheny vishche Zagalnikh rekomendats_y, a kriter ³ ¿ to audit efektivnost_ pokaznik vim_ryuvannya rezultativnost ³, produktivnost_ ³ ekonomnost_ present themselves ch_tk_ ³ zd_ysnyuvan_ the Abo standard to process upravl_nnya ³ vitrachannya majestic kosht_v [14], and v_dpov_dno to point 5. 3. 3. ros_ysky to the standard 104 z provedennya to audit efektivnost ³, v_d exact viznachennya a kriter ³ ¿ in ots_nka efektivnost_ lie too long with a-place m_ra yak_st rezultat_v to audit efektivnost_ [12].
I Want a zaznachita, shcho skladn_st pitannya to procedure viznachennya a kriter ³ ¿ in ots_nka efektivnost ³, stosu?tsya in I tickle a cherga a kriter ³ ¿ in, yak_ permit viznachit of sots_alniya efekt v_d d_yalnost_ to the power that vikoristannya susp_lny f_nans_v.
Vodnochas, not vikoristovuvat tak_ a kriter ³ ¿ an oznacha º susp_lstvo _nteresa _gnoruvat, so a yak for nyy sots_alniya efekt º a nayvagom_shy _ndikator efektivnost_ d_yalnost_ to the power, at that chisl_ at sfer_ upravl_nnya publ_chny resources.
Napriklad, zrozum_lo, shcho for a skin concrete gromadyanin vagomy that osobisto v_dchutny º a camp is practical ¿ real_zats ³ ¿ yoga of the konstituts_yny right for a medichna to a dopomog, r_ven ¿¿ dostupnost_ that yakost_ bezposerednyo for nyy. In the same hour, for a nyy v_dkhodyat to a shchonaymensha on the drugy plan pitannya zagalny to an obsyag budgetary f_nansuvannya chi nedof_nansuvannya v_dpov_dny sots_alno - ekonom_chny, the physician - san_tarny ³ ozdorovcho - prof_laktichny programs, k_lk_st that character viyavleny at §kh real_zats ³ ¿ f_nansovy that pravovy porushen, and takozh obsyag kosht_v vitracheny neefektivno.
All to a chast_sha prov_dn_ naukovts_ vislovlyuyut to a nastupn pozits_yu: vikoristannya a kriter ³ ¿ in, yak_ zastosovuyutsya for an ots_nka efektivnost_ funkts_onuvannya to system majestic upravl_nnya (at that chisl_ at sfer_ regulyuvannya nats_onalno ¿ ekonom_k) that yak_ not vrakhovuyut sots_alno ¿ skladovo ¿, a mozha of MATI sutt?v_ negativn_ nasl_dka for a kra§na, at a zv`yazka z Tim, shcho tak_ a kriter ³ ¿ to a shchonaymensha to monut not v_dobrazhat real that vicherpny I will become sprav at spheres, shcho dosl_dzhuyutsya, ³ in a zagalny vipadk to monut quarrystone vzagal_ v_d_rvany v_d real _nteres_v susp_lstvo. Zokrem`s
, a yak zaznachayut Nobelevsk_ the winner on ekonom_ts_ Joseph Stiglits (Joseph Stiglitz) and Amartiya Seong (Amartya Sen) at svo§kh dosl_dzhennyakh p_dgotovleny on prokhannya the president Franz ³ ¿ N_kolya Sarkoz_ (Nicolas Sarkozy) that oprilyudneny at numerical vistupa that _nterv`yu naprik_nts_ 2009 to fate, zastosuvannya “inadequate“ a kriter ³ ¿ in that _ndikator_v ekonom_chny to growth, such, napriklad a yak of GDP, stvorit peredumov for sv_tovo ¿ ekonom_chno ¿ crisis. Neadekvatn_st GDP a yak kriter_yu ekonom_chny to growth, z points to Szohr zaznacheny naukovts_v a polyaga º at that, shcho v_n º zm_n at dobronut not a vrakhova ³, not dozvolya º por_vnyat dobronut in r_zny kra§na, tobto, not a vrakhova º sots_alno ¿ skladovo ¿. Jac of a zaznach º D. Stiglits: “Yakshcho vi to a pokrashchu?ta yak_st zhittya, ³ tse not v_dobrazha?tsya at sfer_ spozhivannya Abo at rates to GDP growth, you will be kritikuvat“. Takozh, D. Stiglits is necessary º to ker_vnik kra§n tak_ rekomendats ³ ¿: “zam_st that, shchob sl_dkuvat for virobnitstvy tovar_v that poslug in kra§n ³, sl_d you will direct to a uvag to mater_alny dobronut gromadyan“ [34, 35]. Faktichno, naukovtsyam ekonom_chno of an ob_runtovan neobkh_dn_st a shouting ³ º ntats ³ ¿ d_yalnost_ to the power on viyavlennya, vrakhuvannya that are wide zadovolennya consumer susp_lstvo.
I Will give shche one vislovlyuvannya. Stiglitsya, a yak to soul it is correct p_dkreslyu º pitannya znachimost_ practical viznachennya a kriter ³ ¿ in ots_nka efektivnost_ that zv_sno ma º force ³ on v_dnoshennyu to audit efektivnost ³, ³ to d_yalnost_ VOFK kra§n to a sv_t, hoch bezposerednyo majestic to control ³ not stosuvalosya, and: “Kriter ³ ¿ ots_nka vplivayut on those, shcho ots_nyu?tsya. Yakshcho of an ots_nyuvata not those shcho potr_bno, ³ d_yat mi budemo not v_rno“.
of Uzagalnyuyuchi to the vikladena, sl_d zrobit ustupniya of visnovka. Produktivne zastosuvannya that a rozvitok to audit efektivnost_ in Dews ³ ¿ that Ukra§n_ mozhliv_ for nayavnost_ nastupny minds:
● a podalsha demokratizats_ya kra§n that p_dvishchennya rol_ susp_lstvo at sistem_ majestic upravl_nnya;
● zaprovadzhennya head to a pr_oritet d_yalnost_ to the power that organ_v vlad - viyavlennya, vrakhuvannya that to the efektiyena zadovolennya consumer susp_lstvo;
● aktiv_zats_ya applied naukovy dosl_dzhen at sfer_ majestic f_nansovy to control z obov`yazkovy vikoristannyam practical nats_onalny that m_zhnarodny to a dosv_d control - rev_z_yno ¿ d_yalnost_ that vprovadzhennyam dosyagnuty rezultat_v;
● reformuvannya to system majestic to control that privedennya at v_dpov_dn_st to m_zhnarodny printsip_v majestic f_nansovy to control zakonodavchy akt_v, shcho stosuyutsya d_yalnost_ kontrolyuyuchy organ_v ³ vikonannya them control funkts_y (in that chisl_ zaprovadzhennya on zakonodavchy r_vn_ v_dpov_dno ¿ ?dino ¿ bazovo ¿ term_nolog ³ ¿ that ¿¿ to a zm_st);
● zaprovadzhennya prozorost_ to system majestic upravl_nnya, a yak v_dpov_dno in a key º ³ upravl_nnya byudzhetny koshta;
● vikonannya control funkts_y VOFK on real ambushes glasnost ³, shcho a peredbacha º oprilyudnennya us_kh unclassified rezultat_v §kh control - rev_z_yno ¿ d_yalnost_ that populyarizats_yu such rezultat_v (here pozitivny º ros_ysk_y dosv_d populyarizats ³ ¿ - behind a _n_ts_ativa of Audit Chamber at 2004 rots_ v_drodzheno v_domiya z 60 - x rok_v XX stor_chchya satirichniya were k_nozhurnat by “Match“, mater_alam for vipusk_v yaky became result the robot of ros_ysky VOFK).
At tsyy, vikoristannya VOFK at provedenn_ to control efektivnost_ such a kriter ³ ¿ in ots_nka, yak_ permit viznachit of sots_alniya efekt, º aktualny that to sv_dchit about a shouting ³ º ntats_yu d_yalnost_ VOFK on zadovolennya consumer susp_lstvo, shcho º derzhavny control on is yak_sno newer than a p_d_ym r_ven ³ º a _ndikator, that on m_y poglyad, I neobkh_dnoit a skladova democratic a napryamka a rozvitka of a kra§na.

The list of vikoristany dzheret:

1. Saunin A. N., Audit of efficiency of use of public funds. Questions of the theory and practice. M.: The higher school, 2005, - 320 pages
2. Effectiveness Auditing in Government Administration. Stockholm. 1970.
3. Methods for Agency Analysis. Stockholm. 1975.
4. Stefanov S. ª. Audit efektivnost_ - zakonom_rnost_ viniknennya that to prospect a rozvitka//Zb_rnik vseukra§nsko ¿ naukovo - praktichn_y a conference ³ ¿ “the Suchasny camp that to prospect a rozvitka majestic to control ³ to audit“ / for ag. edition. prof. V. D. Bazilevich. - To.: 2009 - 439 pages
5. Butineets F. F. Audit. / / P_dr. - 3 - t º look., top ³ reuniforms. - Zhytomyr: Software “Rue“, 2006. - 512 pages
6. Ryabukhin S., Klimantov S. Audit of efficiency of public sector of economy: Course of lectures. 2 - e look., additional M.: Triad of Ltd., 2006. 304 pages
7. Mamishev A. V. Zakh_d rozpochav p_vstol_ttya to volume (Zarub_zhny dosv_d organ_zats ³ ¿ majestic f_nansovy to control vikonannya budgetary programs) / / F_nansovy control. 2004, No. 3 (20).
8. Kontsepts_ya zastosuvannya programmatically - ts_lyovy to a method in budgetary protses_ a skhvalena rozporyadzhennyam to Kab_net M_n_str_v Ukra§ni v_d 14. 09. 2002 No. 538 - the river
9. Mitrofanova E. V. The report following the results of check of efficiency of action of a funding mechanism for expenses of the federal budget by means of attraction of the credits of commercial banks under guarantees and guarantees of the Ministry of Finance of the Russian Federation on behalf of the Government of the Russian Federation. / / Bulletin of Audit Chamber of the Russian Federation. M of 1997. - No. 2.
10. Zv_t Rakhunkovo ¿ to chamber about the d_yaln_st at 1997 rots_//Ukra§ni`s VVR. - 1998. - No. 26. - Art. 172, Ukra§ni`s Voice. - No. 33. - 1998. - 20 fierce.
11. The technique of carrying out audit of efficiency of use of public funds is accepted by the decision of Board of Audit Chamber of the Russian Federation from 23. 04. 2004, protocol No. 13 (383).
12. The standard of financial control 104 “Carrying out audit of efficiency of use of public funds“ is approved by the decision of Board of Audit Chamber of the Russian Federation from 09. 06. 2009 No. 31K (668).
13. Timchasov_ metodichn_ rekomendats ³ ¿ provedennya perev_rka efektivnost_ vikoristannya kosht_v Majestic to Ukra§ni`s budget zatverdzhen_ I postanovoit Koleg ³ ¿ Rakhunkovo ¿ to chamber v_d 09. 08. 2005 No. 17 - 5.
14. Zagaln_ rekomendats ³ ¿ z provedennya to audit efektivnost_ vikoristannya majestic kosht_v zatverdzhen_ I postanovoit Koleg ³ ¿ Rakhunkovo ¿ to chamber v_d 12. 07. 2006 No. 18 - 4.
15. The report on work of Audit Chamber of the Russian Federation in 2009 (it is approved by board of Audit Chamber of the Russian Federation 19. 02. 2010, protocol No. 7k). Ì: - 2010.
16. N ². Ruban. Audit efektivnost_ vikonannya the budgetary programs in sistem_ majestic f_nansovy to Ukra§ni`s control, Naukovo - dosl_dny f_nansoviya _nstinut at M_n_sterstv_ f_nans_v Ukra§ni. Ki§v, 2006.
17. Lake ². Zhdan. Mekhan_zm f_nansovy to control efektivnost_ vikoristannya majestic kosht_v, Donetsky of derzhavniya un_versitt upravl_nnya. Donetsk, 2009.
18. intosai. org - International Organization of Supreme Audit Institutions, INTOSAI

19. Audit adm_n_strativno ¿ d_yalnost_: Teor_ya that practice / lane z English. V. Shulga - To.: To a basis, 2000. - 190 pages
20. nao. org. uk - National Audit Office, NAO.

21. ac - rada. gov. ua - Rakhunkova chamber.

22. ach. gov. ru - Audit Chamber of the Russian Federation.

23. Konstituts_ya Ukra§ni v_d 28. 06. 1996.
24. Ukra§ni`s law v_d 11. 07. The 96th No. 315/96 - BP “About Rakhunkova Verkhovno`s chamber ¿ For the sake of Ukra§ni“.
25. R_shennya Konstituts_ynogo to Ukra§ni`s Court v_d 23. 12. 1997 No. 7 - zp at sprav_ behind a konstituts_yny podannyam of the President Ukra§ni shchodo v_dpov_dnost_ Konstituts ³ ¿ Ukra§ni (konstituts_ynost ³) to Ukra§ni`s Law “About Rakhunkova Verkhovno`s chamber ¿ For the sake of Ukra§ni“ (on the right about Rakhunkova chamber No. 01/34 - 97).
26. Ukra§ni`s law v_d 11. 07. 96 No. 315/96 - BP “About Rakhunkova chamber“ z_ zm_nam vneseny I postanovoit Verkhovno ¿ For the sake of Ukra§ni v_d 14. 01. 1998 No. 18/98 - BP.
27. Stefanov S. ª. Ways p_dvishchennya to a vpliv v_tchiznyano ¿ sciences on ekonom_chn_ protses at derzhav_. / / Zb_rnik naukovy prats NDF_. To.: 2010. - No. 1 (50).
28. Yukhimchuk A. P. Dzherelo of a vlada, Yakim there º, ³ hto z nyy p’ º to a svyat water. / / Vseukra§nsky gromadsko - pol_tichny ³ the teoretichny magazine of a tovaristvo “Znannya“ ³ Sp_lki zhurnal_st_v Ukra§ni. To.: - 2010, No. 1 - 2, 47 pages
29. The constitution of the Russian Federation from 25. 12. 1993.
30. The federal law from 11. 01. The 95th No. 4 - Federal Law “About Audit Chamber of the Russian Federation“.
31. Postanov Kab_neta M_n_str_v Ukra§ni v_d 25. 03. 2006 No. 361 “Pitannya provedennya bodies majestically ¿ control - rev_z_yno ¿ to service majestic f_nansovy to audit“.
32. Ukra§ni`s law v_d 26. 01. The 93rd No. 2939 - X ²² “About a derzhavna control - to a rev_z_yn service in Ukra§n ³“.
33. ISSAI 400. “Reporting standards in Government Auditing“.
34. to the _nformats_ena pov_domlennya Agence France Press v_d 09. 01. 2008 (ru/crisis/369905).

35. _nformats_ena pov_domlennya The New York Times v_d 02. 10. 2009 (novayagazeta. ru/data/2009/the_new_york_times03/10. html).
Source: ukitec. com/articles/performance_audit/performance_audit. html