PERFORMANCE AUDIT OF STATE PLANNING IN ACCORDANCE WITH THE PRINCIPLES OF THE BUDGET SYSTEM
AUDYT WYKONANIA PLANU PAŃSTWOWEGO ZGODNIE Z ZASADAMI SYSTEMU BUDŻETOWEGO
Shakharova A. Beisenova L. Temirkhanov Z. Aliyeva A.
2022Czestochowa University of Technology
Polish Journal of Management Studies
2022#25Issue 2282 - 294 pp.
The purpose of the study is to develop theoretical and methodological foundations for organizing and conducting performance audit of state budget planning. The methodological basis of the study was a set of general scientific methods of cognition of socio-economic phenomena, a systematic approach to solving tasks, analysis and synthesis, observation and comparison, induction and deduction. The study was conducted based on a review of scientific research and international standards in the field of performance auditing. The novelty of the research lies in the formation of an integral concept of a performance audit of result-oriented state planning and the development of theoretical and methodological recommendations. This article proposes a new integrated approach based on the application of the principles of the budget system as criteria for the performance audit. The proposed approach suggests that this type of audit should be carried out in the context of sections of the state budget (revenues, expenditures and budget deficit/surplus and sources of its financing). The study contributes to the audit methodology and may be useful in improving the efficiency of management and the use of budget funds.
budget planning , performance audit , principles of budget system , state budget
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L.N. Gumilyov Eurasian National University, Faculty of Economics, Kazakhstan
L.N. Gumilyov Eurasian National University
10 лет помогаем публиковать статьи Международный издатель
Книга Публикация научной статьи Волощук 2026 Book Publication of a scientific article 2026