STATE AUDIT IN THE FIELD OF ASSESSING THE EFFECTIVENESS OF THE USE OF NATURAL RESOURCES: WORLD EXPERIENCE

Abstract

Against the background of globalization of trends in the transition to «green» technologies and the economy, the increase in related costs, the relevance of assessing the effectiveness of audit activities in the environmental sphere is also increasing. In this regard, the article examines the world experience in organizing and conducting a state audit of the efficiency of the use of natural resources. In particular, the authors consider the methodological approaches of the supreme audit institutions of foreign countries that occupy high positions in international ratings of environmental protection and the use of resource-saving technologies.

As a result of the study, it was revealed that most of the external state audit bodies do not conduct an audit of the use of natural resources, not in the form of a separate type of audit, but as an audit of efficiency. In some cases, these audits combine elements of an efficiency audit and a compliance audit, as well as a financial audit. At the same time, in the structure of the efficiency audit elements used in the activities of the supreme audit institutions of the countries under study, «economy», «efficiency» and «efficiency» can be distinguished, with the exception of the experience of Canada, whose audit management adds «environment» and «sustainable development».

Based on the results of the analysis, the authors formulated conclusions in the context of considering the possibility of adapting the best best practices of the Supreme Audit Institutions in domestic conditions in the field of assessing the effectiveness of the use of natural resources and environmental protection measures in general.