Tên bài báo:

Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam
Tác giả:
Đặng Thị Huế
Tham gia cùng:
Nguyễn Thị Diệu Thu
Tạp chí:
Research Journal of Finance and Accounting
Năm xuất bản:
Từ trang 158 đến trang 165
Lĩnh vực:
Kinh tế - vận tải
Phạm vi:
Quốc tế

Tóm tắt:

In Vietnam, operational audits have been upgraded as an independent form of audit in the operation of the supreme audit agency. However, because it was introduced later than other types of audit, it is still confusing and general in setting criteria of audit. There are no specificguidelines for auditing expenditure from state budget. Therefore, the formation and application of audit criteria in the audit practice of expenditure from state budgethas not been effective, spontaneous and influenced by the actualcapacity of assigned auditors. Meanwhile, in orderto perform the proper audit function, the most important thingis to build up the evaluation criteria. Based on data collected both secondary and primary from interviewing auditors, experts in the field of state budget, we conducted the synthesis, analysis, evaluation, comparison and clarification of research issues. The results show that the formation of audit criteria is not really reasonable; criteria for economic efficiency and effectiveness are sometimes unclear. Therefore, this study is to identify and develop criteria for evaluating the operational audit of expenditure from state budget in Vietnam.

Từ khóa:

Criteria economy efficiency effectiveness operational audit
Thông tin tác giả
Đặng Thị Huế

Đặng Thị Huế

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