The paper reveals key aspects of the essence of budgetary risk from the point of view of the operational approach, analyzes methodological aspects of budgetary risk management by individual participants of the budgetary process. The author has developed a system of budgetary risk management, defined the role of the subject of internal financial audit at each stage of risk management, and systematized the distribution of budgetary procedures and stages of the budgetary process of the federal budget. In addition, proposals have been prepared to adjust the wording of the concept of “measure to minimize (eliminate) budgetary risk” and the gap in terms of applicability of certain risk management mechanisms in the budgetary sphere has been eliminated. The results of the study can be applied by subjects of budgetary procedures and subjects of internal financial audit in the execution of budgetary powers, including the implementation of internal financial audit.
internal financial audit, budget risks, budget risk management, chief administrator (administrator), budget procedures
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