Improving the Expert Аnd Analytical Activities of the External State Audit Bodies: the Case of Foreign Experience in the Sphere of Tourism

IF 1.2 Q3 ECONOMICS

Montenegrin Journal of Economics Pub Date : 2023-07-15 DOI:10.14254/1800-5845/2023.19-3.18

L. Sembiyeva

引用次数: 0

Abstract

state audit bodies have not been sufficiently studied.It is also worth considering the practical aspect of using expert-analytical procedures when conducting a state audit. In addition, it is worth paying attention to foreign experience in conducting expert and analytical work using mathematical models, risk analysis.This paper discusses the practical aspect of the use of expert-analyti-cal procedures in the conduct of state audit, as well as foreign experience in conducting expert-analytical work using mathematical models, risk analysis.The result of the study was the development of recommendations for improving the expert and analytical activities of external state audit bodies, taking into account foreign experience JEL

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提高专家水平Аnd外部国家审计机构的分析活动:以外国在旅游领域的经验为例

没有对国家审计机构进行充分的研究。在进行国家审计时，使用专家分析程序的实际方面也值得考虑。此外，国外在利用数学模型、风险分析等开展专家分析工作方面的经验值得关注。本文讨论了在国家审计中使用专家分析程序的实践方面，以及国外在使用数学模型、风险分析进行专家分析工作方面的经验。这项研究的结果是，考虑到国外经验，拟订了改进外部国家审计机构的专家和分析活动的建议

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Montenegrin Journal of Economics ECONOMICS-

CiteScore

3.90

自引率

0.00%

发文量

审稿时长

17 weeks

期刊介绍： “Montenegrin Journal of Economics” is an international scientific periodical, issued by NGO “Economic Laboratory for Transition Research” (ELIT) Podgorica, Montenegro. It publishes theoretical, empirical and applicative articles from all the areas of Economics. The journal is issued four times a year. Montenegrin Journal of Economics aspires to educate the widest public on contemporary research and achievements in various areas of economics and to expend the boundaries of economic knowledge. Montenegrin Journal of Economics aims to publish innovative, straightforward, challenging, analytical and review articles on economic phenomena, events and changes . The journal''s content aspires to be actual, relevant and interesting to a wide readership of economic specialties,. This includes publishing the articles of authors from various universities and schools of economics worldwide and their mutual cooperation. Areas of research include, but are not limited to, the following: Economic Theory, International Economics, and Transition Issues.