State Strategic Audit in the Field of Socio-Economic Development: Key Components [1]
The paper discusses the key components of the state strategic audit system in the field of socio-economic development. The content of the concept of “strategic audit” is disclosed, its specificity is compared with the state financial audit, its place in the public administration system and its role as a control tool at the federal and regional levels are shown. It is proposed to single out such key areas in the strategic audit system as audit of state programs (projects) and audit of regional strategic decisions. The authors note that the objects of strategic audit, in addition to the efficiency and targeted use of budget funds, should also be the balance of regional and federal strategic programs, their compliance with the real needs of the country and regions, as well as their coordination among themselves. It is concluded that in order to increase the effectiveness of audit activity, it should be supplemented by an expert-analytical and consulting component aimed at developing methods for eliminating identified shortcomings. It is also shown that the complexity of the current tasks requires the further development of informatization tools for the strategic audit process.