The Lima Declaration and the Principles of Public Audit in Russia

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