ASSESSMENT OF THE EFFECTS OF THE APPLICATION OF STANDARDS OF EXTERNAL STATE FINANCIAL CONTROL

UDC 336.1
DOI: 10.36871/ek.up.p.r.2024.01.06.009

Authors

Lyubov V. Gusarova,
Ekaterina A. Pozhidaeva,
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article is devoted to the study of tools for evaluating the effects of the evidence-based approach, as well as evaluating the effects of the application of auditing standards for the effectiveness of external state financial control by control and accounting authorities on the economy of the regions of the Russian Federation. Based on the results of the study, the possibilities of using an evidence-based approach in the planning and implementation of the activities of the control and accounting bodies of the Russian Federation are determined.

Keywords

evidence-based approach, mathematical modeling, assessment of effects, standards of state financial control, control and accounting authorities.