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Issue ? 52. October 2015

The Criteria for Secondary Vocational Education Expenses Audit Effectiveness and Their Use

Tatiana V. Samarets

Ph.D., Associate Professor, Faculty of Business and Economics, Astrakhan State University, Astrakhan, Russian Federation.
E-mail: samarez1@gmail.com

The article discusses the criteria for performance audit of public funds in secondary vocational education organizations. In the financial and economic crisis conditions the role of public audit in the control system of budgetary organizations is enhanced, the efficiency of usage of budgetary resources received by organizations from various sources is of growing importance. The article identifies performance criteria for public funds allocation effectiveness audit in organizations operating in the field of open source software, and examines their application in detail.

Keywords

Budgetary organizations, state audit, the organization of vocational education, criteria for effectiveness audit costs.

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