Application of the principles of strategic audit in conducting governmental audit in the Russian Federation

UDC 657

Authors

Gegina A. I.,
Specialist of the first category Accounts Chamber of the Russian Federation

Abstract

The article is devoted to the consideration of the issues of scien-tific substantiation and development of approaches to the application of the prin-ciples of strategic audit when conducting governmental audit in the Russian Fed-eration. The authors studied the experience of implementing the principles of strategic audit in China, France, the USA and the Republic of Korea.
The author has developed a definition of "strategic audit" and determined the importance of strategic audit in the conduct of governmental audit.

Keywords

achieving the goals of socio-economic development, standard marketing technologies, strategic audit, international experience, the function-ality of the highest state audit bodies.