The Lima Declaration and the Principles of Public Audit in Russia The 4 th  year student Berlizeva Elena Group #49 ГиРФ
Table of Contents <ul><li>The Lima Declaration </li></ul><ul><li>Principles of Public Audit in Russia </li></ul><ul><li>Pr...
The Lima Declaration <ul><li>The Lima Declaration of Guidelines on </li></ul><ul><li>Auditing Precepts was adopted at the ...
Principles of Public Audit   <ul><li>1) Legality </li></ul><ul><li>2) Independence </li></ul><ul><li>3) Permanency </li></...
Principles of Public Audit <ul><li>6) Planning </li></ul><ul><li>7) Publicity </li></ul><ul><li>8) Secrecy </li></ul><ul><...
Problems of Public Audit <ul><li>Public audit legislation is not perfect </li></ul><ul><li>External public audit is not ef...
Approaches to Solve  the Problems of Public Audit <ul><li>Improvement of the public audit legislation (adoption of the sin...
Summary <ul><li>Efficient public audit in Russia should be </li></ul><ul><li>founded on compliance with the principles </l...
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The Lima Declaration and the Principles of Public Audit in Russia

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Elena Berlizeva

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The Lima Declaration and the Principles of Public Audit in Russia

  1. 1. The Lima Declaration and the Principles of Public Audit in Russia The 4 th year student Berlizeva Elena Group #49 ГиРФ
  2. 2. Table of Contents <ul><li>The Lima Declaration </li></ul><ul><li>Principles of Public Audit in Russia </li></ul><ul><li>Problems of Public Audit </li></ul><ul><li>Approaches to Solve the Problems of Public Audit </li></ul>
  3. 3. The Lima Declaration <ul><li>The Lima Declaration of Guidelines on </li></ul><ul><li>Auditing Precepts was adopted at the IX-th </li></ul><ul><li>Congress of the International Organization </li></ul><ul><li>of Supreme Audit Institutions (INTOSAI) in </li></ul><ul><li>the year 1977. </li></ul>
  4. 4. Principles of Public Audit <ul><li>1) Legality </li></ul><ul><li>2) Independence </li></ul><ul><li>3) Permanency </li></ul><ul><li>4) Competence </li></ul><ul><li>5) Objectivity </li></ul>
  5. 5. Principles of Public Audit <ul><li>6) Planning </li></ul><ul><li>7) Publicity </li></ul><ul><li>8) Secrecy </li></ul><ul><li>9) Balance </li></ul><ul><li>10) System </li></ul><ul><li>11) Efficiency </li></ul>
  6. 6. Problems of Public Audit <ul><li>Public audit legislation is not perfect </li></ul><ul><li>External public audit is not efficient </li></ul><ul><li>Problem of bribetaking </li></ul><ul><li>Local control is not a part of the common system of audit </li></ul>
  7. 7. Approaches to Solve the Problems of Public Audit <ul><li>Improvement of the public audit legislation (adoption of the single federal law) </li></ul><ul><li>Strict implementation of the public audit legislation (importance of human factor) </li></ul><ul><li>“ Feedback” with population </li></ul><ul><li>Appropriate system of information technologies </li></ul><ul><li>Development of various criteria to evaluate efficiency of public audit </li></ul>
  8. 8. Summary <ul><li>Efficient public audit in Russia should be </li></ul><ul><li>founded on compliance with the principles </li></ul><ul><li>from the Lima Declaration of Guidelines on </li></ul><ul><li>Auditing Precepts. </li></ul><ul><li>These principles should be clearly defined in </li></ul><ul><li>the public audit legislation. </li></ul><ul><li>Other measures of improving public audit system </li></ul><ul><li>should be based on the principles. </li></ul>
  9. 9. Thank you for your attention!

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