Methodological tools of control and organization of state audit by territorial control and accounting bodies

Abstract

Monitoring of national projects implementation and digital transformations make possible and mandatory the use of a set of methods and tools for assessing and confirming the addressness and efficiency of use of budgetary funds by control and accounting bodies. State audit is currently a form of state control that is strategic in natur. It ensures the achievement of national development goals of the state, tracing the entire chain of allocation and expenditure of state financial resources. At present, methods and tools for monitoring and organizing the work of territorial control and accounting bodies are aimed at sustainable development of territories, increasing investment attractiveness and competitiveness of the region. The financial chain is designed to be transparent and accessible to all participants of budgetary relations, which is controlled in the process of expert, analytical and control activities of territorial control and accounting bodies. Digital portals provide access to information for all interested users, thereby allowing to assess the effect and results of the state audit. The purpose of the article is to conduct a review of modern methodological tools of control and organization of state audit by control and accounting bodies in the region, based on the materials of the reports of the Control and Accounting Chamber of Orel region. The new methods and tools of the work of control and accounting bodies are a risk-oriented approach, adaptation of the best practices of auditing the effectiveness of commercial organizations, financial management, financial analysis and strategic state audit, which are based on a targeted approach. As a result, the figures of public procurement, budget funds expenditure and budget transfers to national projects are summarized.