Application of the Main Stages of Audit in Assessing the Effectiveness of National Projects

A task. To date, the Russian Federation has developed a number of national projects aimed at accelerating the pace of socio-economic development of the country. The implementation of national projects should contribute to improving the quality of life of the population, the development of technology and the economy as a whole. In this regard, in order to determine the success and effectiveness of national projects, it is necessary to conduct an efficiency audit. The existing methodological base is insufficient for a comprehensive audit of the effectiveness of national projects of the Russian Federation, which determines the relevance of this article. Model. The article presents the main stages of conducting an audit of the effectiveness of national projects, within the framework of which a strategy, an audit program, a checklist and an audit risk assessment are proposed. In addition, based on the analytical data presented in the reports on the results of national projects, the risks were assessed. Conclusions. The direction studied in the article is important in the activities of the state due to the fact that it allows timely and efficient management of the processes of financing allocation and adjusting the results of projects. At the same time, this area of audit has not been fully investigated and presented for practical application. The measures proposed in the article will improve the procedure for auditing the effectiveness of national projects. Practical significance. The practical significance of the article lies in the fact that the conclusions obtained and the proposed elements of the methodology for auditing the effectiveness of national projects, in particular, the procedure for drawing up a strategy, audit program, checklist and audit risk assessment, will allow us to develop optimal positions in regulating and determining the financing of national projects within the framework of state control. Originality. The uniqueness of this article is due to the fact that both legislative acts and scientific literature pay little attention to the key aspects of state audit methodologies, in particular, the development of methodologies for evaluating the effectiveness of national projects, the creation of which will significantly improve the quality of the analysis of the results obtained, and the efficiency audit layout proposed in the article will help solve the issues of uniformity of methods and opportunities for comparative analysis for timely adjustments to projects.

control, audit, state audit, national projects, federal projects, ecology, risks, audit risk