The article highlights the stages of development of strategic audit in the Russian Federation. The practice of applying strategic audit by the Accounting Chamber of the Russian Federation, foreign experience is presented. The transformation of strategic audit is considered and the necessity of its full implementation in the activities of control and accounting bodies related to the development of long-term budget planning and the implementation of state programs and national goals is analyzed. The article presents the prospects of strategic audit related to the mission of the Audit Chamber of the Russian Federation and regional development. Current methodological additions are proposed.
The article examines the impact of the risk-oriented approach on the transformation processes of methodological support of control and expert-analytical measures implemented in relation to individual elements of the implemented state programs, which determines the importance of state programs as an object of state audit and control and the need to improve the effectiveness of control processes. It is proposed to use a risk-based approach when planning control measures by subjects of external state financial control in relation to individual subprograms and the main activities of implemented state programs. The paper reveals the essence of the risk-based approach and suggests the use of a roadmap for its implementation as an important element of the methodological tools. The application of a risk-based approach to the structural components of state programs is considered from the point of view of the concentration of control procedures on particularly significant and high-risk elements.
The article is devoted to the possibilities of improving the state financial control over the use of state property. The reports on the implementation of control measures were studied to identify violations and identify problems in the management of federal and regional property that affect the implementation of state programs. A variant of analytical support based on the assessment of the effectiveness of the use of federal and other resources, as well as criteria and indicators for such an assessment, has been developed. As a control com-ponent of the software, the types of control that are characterized by certain methods and criteria for evaluating effectiveness are proposed.
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