文章基本信息

标题：Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam
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作者：Thi Thu Huyen Vu ; Thi Duyen Luu ; Thi Hue Dang 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2019
卷号：10
期号：10
页码：158-165
DOI：10.7176/RJFA/10-10-18
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：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 specific guidelines for auditing expenditure from state budget. Therefore, the formation and application of audit criteria in the audit practice of expenditure from state budget has not been effective, spontaneous and influenced by the actual capacity of assigned auditors. Meanwhile, in order to perform the proper audit function, the most important thing is 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.
关键词：Criteria; economy; efficiency; effectiveness; operational audit.