STATE STRATEGIC AUDIT: FOREIGN EXPERIENCE AND ITS APPLICATION IN DOMESTIC PRACTICE

Abstract

The effectiveness of the policy of any state depends on the correctness of the developed strategy, rational use of resources. In this regard, there is a need to form a strategic audit in the countries of the world. In a number of foreign countries, it has been formed as a type of state audit, and in our country - as a direction of efficiency audit and evaluation of public policy. The practice of checking strategic documents by the Supreme Audit Chamber has been studied. It is determined that strategic audit is implemented as an assessment and as a direction of efficiency audit, and is carried out as an efficiency audit or comprehensively as an efficiency audit and compliance audit. Thus, it is established that the audit of strategic documents does not include an audit of financial statements, and there are contradictions between indicators and documents of strategic documents. In the context of solving these problems, the best practices of the Office of the Auditor General (GAO) of Canada were studied. The GAO's strategic audit in the form of a comprehensive audit of financial statements and performance audit is assessed as a noteworthy approach of the Canadian methodology and is recommended for use in domestic practice. In addition, when forming indicators of the state planning system of the republic, it is proposed to use the experience of Canada in the formation of strategic documents for achieving the SDGs, based on the study and approval of each goal and special indicators of their implementation.