State audit: features and development prospects

the aim of the study is to determine the directions of modernization of state audit in the Russian Federation through the prism of its adaptation to modern economic, technological and social challenges based on an analysis of the organization and instruments of state audit. Methods: during the study, a set of general scientific and special methods of economic research was used: analysis and synthesis, abstract-logical, graphical, as well as empirical research methods. Findings: the study identified key issues in public auditing in the Russian Federation, including fragmented control, duplication of departmental functions, and insufficient effectiveness of retrospective methods. Based on the analysis of data for 2019–2023, it was found that the increase in the number of inspections does not reduce the scale of financial violations. The following areas for modernization are proposed: the introduction of strategic audit and performance audit harmonized with INTOSAI standards, digitalization of audit bodies using big data. Conclusions: state audit in Russia requires transformation from a post-factum control tool into a risk management system. The implementation of the proposed measures – integration of international standards, introduction of predictive models and strengthening of public participation – will improve transparency, efficiency and strategic feasibility of using budget resources. This will not only reduce financial losses, but also strengthen trust in government institutions, ensuring the stability of the financial system in the context of global challenges.

state audit, financial control, Accounts Chamber of the Russian Federation, performance audit, strategic audit, compliance audit, digitalization, INTOSAI, control and audit bodies, international standards, public resources, management transparency