title: Ð Ð¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°ÑÐ´Ð¸Ñ Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ ÑÐµÐºÑÐ¾ÑÐµ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Risk-based internal financial audit in state sector
Creators: name: ÐÐ»Ð°ÑÐ¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹ Ð¿Ð¾Ð´Ñ Ð¾Ð´
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ ÑÐµÐºÑÐ¾Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÐ¸ÑÐºÐ¸
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
risk-based approach
state sector
internal financial audit
budgetary risks
digitalization of state audit

description: Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ â ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ ÑÐµÐºÑÐ¾ÑÐµ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð°. ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð Ð¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°ÑÐ´Ð¸Ñ Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ ÑÐµÐºÑÐ¾ÑÐµ. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð¢ÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ, Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐµÐºÑÐ¾ÑÐ°. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¼ÐµÑÐ¾Ð´Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐ¸Ð½ÑÐµÐ·Ð°, Ð°Ð½Ð°Ð»Ð¾Ð³Ð¸Ð¸, Ð´ÐµÐ´ÑÐºÑÐ¸Ð¸, ÐºÐ¾Ð½ÐºÑÐµÑÐ¸Ð·Ð°ÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼ÐµÑÐ¾Ð´ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÑÑÐµÐºÑÐ¾Ð². Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ» Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ ÑÐµÐºÑÐ¾ÑÐµ Ð¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÐµ ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸.Â  ÐÑÐ»Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð·Ð¾Ð½ ÑÐ¸ÑÐºÐ° Ð¸ Ð¼ÐµÑÐ¾Ð´ ÐµÐ³Ð¾ Ð¾ÑÐµÐ½ÐºÐ¸ Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. ÐÐ°Ð»ÐµÐµ Ð±ÑÐ» Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð°Ð»Ð°ÑÑ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð° ÐºÐ°Ðº ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¾ÑÐ³Ð°Ð½Ð° Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ ÑÑÐµÑÐµ ÑÑÐ±ÑÐµÐºÑÐ° Ð Ð¤ Ñ ÑÐµÐ»ÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð¸ ÑÐ¸ÑÐºÐ¾Ð² Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°. ÐÐ°ÐºÐ¾Ð½ÐµÑ, Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½Ð° Ð°Ð¿ÑÐ¾Ð±Ð°ÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð° ÑÐ°Ð±Ð¾ÑÑ Ñ ÑÐ¸ÑÐºÐ°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¡ÐÐ± ÐÐ£ÐÐ¡Ð Â«ÐÐµÑÑÐ¾Ð´Ð²Ð¾ÑÑÐ¾Ð²Ð¾ÐµÂ» Ð¸ Ð´Ð°Ð½Ð° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ñ Ð¿Ð¾ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. Ð Ð°ÑÑÐµÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÑÑÐµÐºÑÐ¾Ð² Ð±ÑÐ» Ð¾ÑÐµÐ½ÐµÐ½ Ð² 318 825 ÑÑÐ±. Ð² Ð³Ð¾Ð´ Ð¿ÑÐ¸ Ð·Ð°ÑÑÐ°ÑÐ°Ñ Ð² 19 500 ÑÑÐ±. Ð½Ð° Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐÐ Ð´Ð»Ñ Ð½ÑÐ¶Ð´ Ð°ÑÐ´Ð¸ÑÐ°. Ð Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¾ÑÐ½Ð¾ÑÐ¸ÑÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐºÐ°Ðº Ð²Ð½ÑÑÑÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹, ÑÐ°Ðº Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-Ð½Ð°Ð´Ð·Ð¾ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð².
description: The purpose of the work is to develop a methodology for conducting internal financial audit in the public sector using a risk-based approach. The object of the study is a riskâbased internal financial audit in the public sector. The subject of the research is theoretical, methodological and practical issues of applying the riskâbased approach of internal financial audit in public sector organizations. Research methods: methods of analysis and synthesis, analogy, deduction, concretization, as well as the method of economic effects. In the course of the work, modern methods of internal financial audit in the public sector and applied digital technologies were analyzed. A classification of the main risk areas and a method for assessing it within the framework of an internal financial audit were developed. Next, an analysis of the reporting of the Control and Accounting Chamber of St. Petersburg as a control body in the budgetary sphere of the subject of the Russian Federation was carried out in order to identify the main violations and risks in public institutions of St. Petersburg. Finally, the method of working with risks was tested on the example of St. Petersburg St. Petersburg State Unitary Road Specialized Enterprise Petrodvorets and a recommendation was given on digitalization of internal audit processes. The calculation of economic effects was estimated at 318,825 rubles per year at a cost of 19,500 rubles for the purchase of special software for audit needs. The scope of application of the results includes auditing activities both within state-owned enterprises and control and supervisory authorities.