Types of Public Audit

Abstract

The article is devoted to the study of peculiarities of the legal regulation of public audit carried out by the Audit Chamber of the Russian Federation and auditing bodies of constituent entities of the Russian Federation and municipalities. Public audit forms the bacis for state and municipal financial control. The article reflects key approaches to improving the effectiveness of the public administration system, main forms of public audit and their specific objectives in the context of the development of the state, economy, society and the individual. Differences in the types (forms) of public audit depend on at what entity the audit is aimed. Public bodies (authorities, budget organizations, etc.) and public-private entities (public-law companies) can be subjects to state audit. The article discusses contradictions of certain normative legal acts of the RF Budget Code, which indicates the absence of a unified system of financial and legal regulation of this area. The article provides for the classification of types of public audit that makes it possible to distinguish between separate types (forms) of public audit and to see their particular implementation and tasks.