Gracheva Mariya
Internal Control and Audit in the Public Governance Bodies in Developed Countries. Moscow, IMEMO RAN, 2008.
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ISBN 978-5-9535-0155-2

The paper covers the issues of internal control and audit which are extremely important to the Russian system of public finances. Within the budget reform, currently carried out in the Russian Federation, this sphere is the “weakest link”. It has not received any attention, whereas in many countries internal control and audit are an integral and highly developed component of the budget process. The book contains a concise review of the internal control and audit evolution in the public governance sector, a comprehensive description of the current situation in the developed countries, and a thorough analysis of the international standards of the governmental internal control and audit. In the author’s opinion, the establishment of a properly developed system of internal control and audit is a necessary condition for a successful struggle against corruption.


Keywords: public finances | budget process | audit | budget reform |



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