Развитие аудита на основе риск-ориентированного подхода

Abstract

Current large-scale challenges that audit bodies in the Russian Federation face today require improved approaches to financial and budgetary control. The purpose of this article is to investigate the possibility of applying a risk-based approach in planning activities of an institution of external state financial control. The introduction of risk-based approaches to state control and supervision is currently envisaged by a number of legal acts³. The article also presents methods of determining the risk when subjects of an audit are selected. Research methodology. The study was conducted by studying normative-legal acts and publications devoted to the above-mentioned 3 Art.8.1 of Federal Law of December 26, 2008, # 294-FZ "On protection of the rights of legal entities and entrepreneurs when state control and municipal control are carried out” (ed. July 13,2015), Concept of enhancing effectiveness of observance of Labor Code and other legal acts which contain norms of labor laws (2015-2020) (approved by a decree of the government of the Russian Federation of June 5, 2015, # 1028-p).