Экономические науки/ Учет и Аудит

Tasmaganbetov A.B., Saparbaeva S.S.

L.N.Gumilyov Eurasian National University, Astana, Kazakhstan

Development and implementation of state audit in the Russian Federation

Importance The article is sanctified to the questions of becoming of state audit in Russian Federation. Essence of "audit" and also origin of term "state audit". Control and audit are becoming the most important tools of the social and economic policy of the State. This situation requires new approaches to understanding the essence, forms and methods of the State financial control and audit in the public sector. In the market economy conditions, where the complexity of inter-budgetary relations and the role of tax regulation of economy as a main source of budget revenue formation are increasing, the importance of State audit in the budgetary sphere grows multifold.

Objectives The aim of the work is to determine the main development areas of the State audit system in the Russian Federation based on the study and generalization of Russian experience, and to find ways to implement the development. During the State audit, the central issue is feasibility and effectiveness of management decisions made in connection with formulation and implementation of a strategic plan for regional development, rather than findings on appropriate and legal nature of expenditures.

Methods The systems and comparative analysis of the existing law enforcement practice and statutory regulation of administrative functions served as a methodological basis of the research.

Keywords: financial control, State audit, Audit Chamber, Russian Federation

Term "audit" is first used in the Russian legislation in the Federal law from 7 August, 2001 "About public accountant activity". In this Law, and also in coming to him on changing the Federal law from 30 December, 2008 №307-FЗ "About public accountant activity" an audit is determined as "independent verification of accounting (financial) control of auditing person for expression of opinion of authenticity of such accounting". Thus under public accountant activity is understood on realization of audit and providing of concomitant services, carried out by public accountant organizations, individual public accountants. Such going near understanding of audit exceptionally as some time remained dominant the independent audit of financial records of enterprises.

In scientific literature at this time the row of scientists begin to examine an audit considerably wider. It was assisted by the study of world experience, that testifies exposing to the audit is expedient not only financially-economic activity of enterprises but also management by public finances. So, Ryabuhin S.N., marks that in world practice an audit is understood as "determination of financial health" of economic subject, state organization or organ of state administration. Realization of audit of public finances on abroad was laid on the special organs, possessing organizational, functional and financial independence are organs of state audit. For coordination of their actions International organization of supreme bodies of audit is created – INTOSAI (The International Organization of Supreme Audit Institutions).

Audit that is organized by independent public organs, began to name a state audit.

Stepashin S.V., in the fundamental labour the "State audit and economy of the future" determine a state audit as system of external, independent audit of activity of public authorities on a management by public resources (financial, material, intellectual), called to provide the concordance of activity of government bodies with long-term interests of society and strategic aims of community development. An author distinguishes seven directions of modern state audit :

· financial audit;

· audit of accordance (to legality);

· an audit of efficiency of expense of budgetary facilities;

· audit of efficiency of activity of public organs;

· audit of efficiency of the internal checking systems;

· audit of efficiency of system of national accounts;

· audit of transformations

Dvurechenskih V. А., suggests to consider the basic forms of state audit :

Ø financial audit;

Ø an administrative audit;

Ø audit of information;

Ø strategic audit

Both authors suppose that the Account chamber of Russian Federation and control-account organs of subjects of Russian Federation must become the subjects of state audit. For this purpose there are certain grounds - these organs possess all signs characteristic for the organs of audit :

firstly, it is organs, possessing organizational, functional and financial independence, able to conduct independent verification of the financial state of control objects - executive branches of state power, and also another organs and organizations, using budgetary facilities, to conduct the audit of public finances;

secondly, these organs are created by legislative (representative) bodies, that, in fact, are the customer of audit and consumer of his results;

thirdly, these organs in accordance with a legislation are authorized to carry out external state financial control in Russian Federation. Such control during a budgetary process actually is an audit and plugs in itself:

Ø examination of projects of normative legal acts of budgetary legislation of Russian Federation;

Ø financial-economic examination of projects of normative legal acts of public authorities in the part regarding to expense obligations, and also government programs;

Ø estimation of efficiency of the use of budgetary facilities;

The establishment of the state audit requires training of highly skilled personnel possessing a broad Outlook and systemic thinking. Knowledge in the field of law, Economics, public administration, Finance, foreign language – only a minimal part needed for such activities the list of competencies.

For training specialists in the field of public audit in 2006 in Moscow state University named after M. V. Lomonosov opened the Higher school of public audit, where are taught the following subjects:

• modern problems of the state audit;

• audit of efficiency of use of public resources;

• tax audit;

• General audit;

• audit of information infrastructure;

• audit of the environment; etc.

Understanding the importance of training qualified personnel, the Ministry of education and science of the Russian Federation in 2010 approved the Federal state educational standard of higher vocational education in the direction of training 081200 "State audit" (qualification "master")

In 2011, MGU approved educational standard in the training direction "State audit"

In the same way, many went to higher education by implementing or developing towards training programs "State Audit". Ural universities are studying the possibility of preparing specialists in this direction. The Ural Federal University named after Boris Yeltsin , to solve this problem a group of experts (the head - Franz O.B), with experience in public administration and with skills training of civil servants, developed "Audit Master's program state and municipal management ".

In order to improve governance is required to conduct a comprehensive analysis and evaluation of public education as a kind of integrity, as a socio-economic system with its specific contradictions and tendencies of development, resources and constraints. The need to increase efficiency of public administration, the pursuit of public authorities to openness, the development of civil society led to the emergence of the term "state audit". The term appeared, but a common understanding of its nature and characteristics is not generated.

References

1. Dvurechenskikh V.A., Fundamentals of the state audit. Moscow: Publishing House of the "Patriot", 2011.

2. Izmodenov A.K., Budget control: a textbook. 2nd ed., Rev. and ext. Ekaterinburg: Izd USUE 2014.

3. Riabukhin S.N., Audit of efficiency of use of public resources. Moscow: Nauka, 2004.

4. Saunin A.N., Audit of efficiency of use of public funds: theory and practice questions. Moscow: Higher School, 2005.

5. Stepashin S.V., State audit and the future of the economy. Moscow: Nauka, 2008.

6. Franz O.B., Franz V.A., Higher education in the field of public audit: practical needs and innovations // Management issues. 2012. № 4 (21).