Transformation Approach to Implementation of Transparency of the Russian Supreme Audit Institution Activity


  • Viktor M. Zaharov
  • Ivan I. Gulyaev
  • Maksim V. Selyukov
  • Natalya P. Shalygina
  • Irina A. Slashcheva



Audit, supreme audit institution, transparency of the Russian supreme audit institution.


A financial system is generally considered a «circulatory system» of the state, which is essential for its existence. A key role in this system belongs to public funds. That is why issues of improving efficient state audit are becoming extremely important nowadays.

According to «Lima Declaration of Guidelines on Auditing Precepts»: Audit is not an end in itself but an indispensable part of a regulatory system whose aim is to reveal deviations from accepted standards and violations of the principles of legality, efficiency, effectiveness and economy of financial management early enough to make it possible to take corrective action in individual cases, to make those accountable accept responsibility, to obtain compensation, or to take steps to prevent – or at least render more difficult – such breaches (Lima Declaration, 1977).

Whereas Lima Declaration sets essential premises for really independent and, as a result, effective state audit which is the rule of law and democracy, transparency of state audit activities becomes reasonably important.


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How to Cite

Zaharov, V. M., Gulyaev, I. I., Selyukov, M. V., Shalygina, N. P., & Slashcheva, I. A. (2017). Transformation Approach to Implementation of Transparency of the Russian Supreme Audit Institution Activity. Journal of History Culture and Art Research, 6(3), 1527-1537.