Strategic Audit as a Tool for the Russian Economy's Development in Modern Conditions

Abstract

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.