Legal frameworks for national projects: standardized audit as a factor in achieving sdgs

Abstract

Objective: The article suggests a comprehensive (standardized) approach to the audit of national projects which are tools for countries to achieve the UN Sustainable Development Goals. The study aims at developing the main directions of the audit of national projects carried out by the control and accounting authorities of the Russian Federation. Methods: The study considers Russian and foreign project audit methods used in corporate and public sectors of the economy. Results: The authors conclude that it is expedient to establish not only the task of assessing the efficiency and effectiveness of the use of budgetary funds but also the task of analyzing the achievement of the UN SDGs and national development goals as the main objectives of the state audit of national projects. Suggestions: To solve these tasks, the following audit methods should be used: 1) the project audit that should embrace all stages of the project life cycle; 2) the audit of national project indicators to measure the effectiveness and evaluate the impact of various results of the national project implementation, including using the project maturity model.

Impact of human resource management on improving the innovation potential of an enterprise to achieve the principles of sustainable development

“…Researchers emphasize that, as shown by world practice, it is impossible to ensure economic development without improving HR. This is because to implement changes, there must be the organizers of change on the one hand, and a highly skilled workforce to put these ideas into practice, on the other (Fedchenko et al, 2023).…”

“…On the other hand, the development of HR and sustainable development are interdependent processes. The development of terrestrial human civilization in the long term is unfeasible outside the limits of sustainable (or supportive) development, which ensures the reproduction of the resource base of human existence (Fedchenko et al, 2023).…”

Legal Comparison of Electronic Contract in Electronic Commerce Between Indonesia and the United States Based on the United Nations Commission on International Trade Law

“…The 1999 Uniform Electronic Transactions Act (UETA) in the United States which adopted the UNCITRAL model law also does not regulate the specific form of an arrangement (Fedchenko et. al 2023).…”

Estudo dos Fatores Explicativos do tipo de Opinião Emitida pelo Auditor nos Municípios Portugueses de Média Dimensão

“…Braga (2011) salienta que a auditoria pública pretende contribuir para o aumento da transparência, como um instrumento de avaliação e monitorização dos fundos públicos, promovendo a accountability dos órgãos públicos. Neste sentido, verifica-se que a auditoria é elemento essencial para a accountability, uma vez que permite reforçar a credibilidade da informação financeira (Fedchenko et al, 2023). Porém, para garantir a credibilidade da mesma, importa que o auditor seja independente (Gendron et al, 2001), sendo essencial a divulgação do relatório de auditoria para uma maior segurança na informação financeira e para aumentar a transparência das entidades públicas (Talbot & Wiggan, 2010).…”