Development of State audit in the Russian Federation
Subject Control and audit are becoming the most important tools of the social and economic policy of the State. This situation requires new approaches to understanding the essence, forms and methods of the State financial control and audit in the public sector. In the market economy conditions, where the complexity of inter-budgetary relations and the role of tax regulation of economy as a main source of budget revenue formation are increasing, the importance of State audit in the budgetary sphere grows multifold. Objectives The aim of the work is to determine the main development areas of the State audit system in the Russian Federation based on the study and generalization of Russian experience, and to find ways to implement the development. During the State audit, the central issue is feasibility and effectiveness of management decisions made in connection with formulation and implementation of a strategic plan for regional development, rather than findings on appropriate and legal nature of expenditures. Methods The systems and comparative analysis of the existing law enforcement practice and statutory regulation of administrative functions served as a methodological basis of the research. Results We emphasize that new tasks and areas of State control require a reorganization of the entire work of the subjects involved in the control activity, a change in the technique of implementing measures of control and reforming the organizational structures. The State audit system may be represented as a set of development areas of the objects of supervision, indicators for assessing the efficiency of programs, administrative activity of the subjects of budget planning, which is carried out at municipal and regional levels. Conclusions and Relevance We conclude that due to structural transformations of the economy, the State audit is needed at all stages of a strategic planning cycle: from analysis and development of decisions to adjustment of strategic plans and programs.