Kravchenko Y. Risk-oriented approach to state financial audit and inspection of budgetary institution's activity

The dissertation presents a theoretical generalization and proposed the new decide on organizational and methodological problems of application of risk-oriented approach to state financial audit and inspection of budgetary institution's activity to improve the efficiency of use budget funds. Terminology of state financial control and classification for subtypes of control of budgetary institution's activity are improved. Discovered theoretical and methodological principles of risk-oriented approach and constructed the model of the application of this approach when planning controls budgetary institutions. Determined the essence and presented the classification of economic fraud, as an object of risk-oriented control of budget institution's activity. Based on domestic and foreign experience of use risk-oriented approach in the control of budgetary institution's activity designed methodical aspects of planning and realization of state financial audit and inspection, and internal control and internal audit based on risk assessment of budgetary institution's activity.