Improving Accounting and Auditing

This monograph explores the theoretical and methodological foundations for improving the accounting and auditing system in off-budget pension funds. The research substantiates the organization of off-budget pension fund operations in our country in accordance with international standards, particularly modern methods of recording pension expenditures, the development of accounting information systems, and the implementation of state audit and financial control mechanisms. Based on the findings of the monographic study, theoretical and practical recommendations have been developed to ensure the targeted and efficient use of pension fund resources, as well as to integrate state audit procedures into the audit processes of pension fund operations. This monograph serves as an important resource for professionals working in the field, researchers, graduate students, and practitioners involved in the pension system.