UDC 336.71: 657.6
Authors
Manankina M.V., Egorova I.S.
Abstract
The article is devoted to the study of the application of a risk-based approach in the planning of control and expert-analytical measures in state audit in the Russian Federation and regional entities. This approach implies the concentration of limited state resources in areas of maximum risk to prevent harm to legally protected values and at the same time reduce the administrative burden on bona fide economic entities. One of the tasks of the risk-based approach is to check those areas in which, according to preliminary analysis, a high risk has been identified.
Keywords
risk, risk-based approach, state audit, state control, control measures, budget, budget risk, monitoring.
