Moscow, Russian Federation
employee from 01.01.2018 until now
Moscow, Russian Federation
UDC 657.6
The article addresses issues of theory and practice in the application of a risk-based approach in the organization of external state audit. The need for further development of the mechanism for implementing a risk-based approach in the state audit system determines the relevance of the chosen topic. The subject of the study was the processes of implementing a risk-based approach in the system of external state audit. General scientific methods of cognition were applied: logical analysis of scientific sources and regulatory frameworks; generalization; classification; grouping; simulation modeling. During the study, the definition of the concept of a «risk-based approach» was clarified to more accurately reflect the ideas of the authors in the work. In addition to the existing methodological documents, recommendations have been developed for the application of a risk-oriented approach, which can be used by regional bodies of external state audit at the stages of planning, preparing for, conducting inspection activities, as well as monitoring the implementation of recommendations to eliminate violations
risk-based approach, external state audit, risk criteria, risk assessment map, standards of state audit
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