Does Performance Audit Recognise Improvements in Procurement Activities Leading to Enhanced Value for Money

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

Download Full-text

KINERJA PROSES PELELANGAN IKAN DI PASAR ARUMBAI KOTA AMBON

PAPALELE (Jurnal Penelitian Sosial Ekonomi Perikanan dan Kelautan) ◽

10.30598/papalele.2017.1.2.58 ◽

2017 ◽

Vol 1 (2) ◽

pp. 58-66

Author(s):

Frendly Matulessy ◽

Dionisius Bawole

Keyword(s):

Performance Analysis ◽

Gap Analysis ◽

Primary Data ◽

Satisfaction Level ◽

Questionnaire Data ◽

Analysis Method ◽

Value For Money ◽

Qualitative Descriptive ◽

Market Needs ◽

Descriptive Method

This study aims to measure the performance of fish auction process in Arumbai Market in Ambon. Primary data were collected from 43 respondents through observation and direct interview based on questionnaire. Data was analysed by qualitative descriptive method, importance performance analysis method (IPA) and gap analysis, and value for money method. The results show that: 1). There are three auction process activities namely pre auction, auction, and post auction; 2). Fisherman's satisfaction level is 67% and merchant satisfaction is 81%; and 3). The auction performance of the economic aspect is less economical, with the final value of 83%, while the fish auction performance from the efficiency aspect is less efficient with the value of 76%. For that, it needs additional officers to manage fish auction place (TPI) in Arumbai Market. In addition, the fish auction facilities (TPI) in Arumbai Market needs to be improved.

Download Full-text

METHODOLOGICAL APPROACH TO EVALUATING THE EFFECTIVENESS OF RESOURCE USE BY MEDICAL ORGANIZATIONS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2020.07.03.007 ◽

2020 ◽

Vol 3 (7) ◽

pp. 62-69

Author(s):

S. S. BUDARIN ◽

Keyword(s):

Medical Care ◽

Resource Use ◽

Methodological Approach ◽

Use Of Resources ◽

Quality Of Medical Care ◽

Methodological Approaches ◽

Performance Audit ◽

Available Resources

The article reveals methodological approaches to evaluating the effectiveness of the use of resources of medi-cal organizations in order to improve the availability and quality of medical care based on the application of the methodology of performance audit; a methodological approach to the use of individual elements of the efficiency audit methodology for evaluating the performance of medical organizations and the effectiveness of the use of available resources is proposed.

Download Full-text