Risk-Oriented Approach in the Implementation of Financial Audit in Procurement Activities
- Authors: Toriya R.A.1,2, Konovalova Z.A.3
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Affiliations:
- The Russian Presidential Academy of National Economy and Public Administration
- Financial University under the Government of the Russian Federation
- Komi Republican Academy of Public Service and Management
- Issue: Vol 14, No 7 (2021)
- Pages: 82-88
- Section: Articles
- URL: https://journals.eco-vector.com/2072-3164/article/view/531349
- ID: 531349
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Abstract
The term "risk" has entered the everyday lexicon for a long time, but in economic, political and legal sciences it has been used very actively in recent decades. Here, and when conducting internal financial control, according to the Decree of the Government of the Russian Federation dated 06.02.2020 No. 95 "On approval of the federal standard ... financial control"[11] among the principles of control, the risk-orientation principle is indicated, which denotes the concentration of efforts and resources in relation to the objects of control and their activities, for which the most likely occurrence of events that can cause damage to public legal education and can lead to inefficient use of budget funds, significant distortion of information about the assets of the state and local governments, obligations and financial results. That is, the regulatory document establishes a criterion according to which, during control actions, it is necessary to pay attention to those areas of financial activity in which there is a risk of damage to the state, the subject of the Russian Federation, local governments, and also are evidence that there are defects and failures in the administrative and management system of the state [7, p.77] and in the Order of the Federal Treasury dated June 1, 2021 N 173 "On approval of the Interim Guidance on the application of the Federal Treasury risk-oriented approach in the implementation of control activities in the financial and budgetary sphere" it is also noted that the need to pay attention to to those areas of financial activity in which there is a risk of damage to the state, the subject of the Russian Federation, local self-government bodies [14].
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About the authors
Rita Aleksandrovna Toriya
The Russian Presidential Academy of National Economy and Public Administration; Financial University under the Government of the Russian Federation
Email: rtoria@yandex.ru
Dr.Sci.(Law), Associate Professor, Professor of the Department of State and Legal Disciplines of the "Higher School of Law"; Professor of the Department of International and Public Law Moscow, Russia
Zinaida Alekseevna Konovalova
Komi Republican Academy of Public Service and Management
Email: zinaida40@mail.ru
senior lecturer of the Department of Constitutional and Municipal Law Syktyvkar, Russia
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