Risk-Oriented Approach in the Implementation of Financial Audit in Procurement Activities
( Pp. 82-88)
More about authors
Rita A. Toria
Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation Zinaida A. Konovalova Senior Lecturer
Komi Republican Academy of Public Service and Management
Syktyvkar, Russian Federation
Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation Zinaida A. Konovalova Senior Lecturer
Komi Republican Academy of Public Service and Management
Syktyvkar, Russian Federation
Abstract:
The term "risk" has entered the everyday lexicon for a long time, but in economic, political and legal sciences it has been used very actively in recent decades. Here, and when conducting internal financial control, according to the Decree of the Government of the Russian Federation dated 06.02.2020 No. 95 "On approval of the federal standard ... financial control"[11] among the principles of control, the risk-orientation principle is indicated, which denotes the concentration of efforts and resources in relation to the objects of control and their activities, for which the most likely occurrence of events that can cause damage to public legal education and can lead to inefficient use of budget funds, significant distortion of information about the assets of the state and local governments, obligations and financial results. That is, the regulatory document establishes a criterion according to which, during control actions, it is necessary to pay attention to those areas of financial activity in which there is a risk of damage to the state, the subject of the Russian Federation, local governments, and also are evidence that there are defects and failures in the administrative and management system of the state [7, p.77] and in the Order of the Federal Treasury dated June 1, 2021 N 173 "On approval of the Interim Guidance on the application of the Federal Treasury risk-oriented approach in the implementation of control activities in the financial and budgetary sphere" it is also noted that the need to pay attention to to those areas of financial activity in which there is a risk of damage to the state, the subject of the Russian Federation, local self-government bodies [14].
How to Cite:
Rita A.T., Zinaida A.K., (2021), RISK-ORIENTED APPROACH IN THE IMPLEMENTATION OF FINANCIAL AUDIT IN PROCUREMENT ACTIVITIES. Gaps in Russian Legislation, 7 => 82-88.
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The RF Government decree of 6 February 2020, № 95 "On approval of Federal standard internal state (municipal) financial control "Principles of control activities of the internal organs of the state (municipal) financial control" // meeting of the legislation of the Russian Federation of 10 February 2020, No. 6, article 699
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The order of the Federal Treasury from June 1, 2021 N 173 "On approval of the Interim guidelines the Federal Treasury risk-oriented approach in the implementation of control activities in the fiscal sphere".
Grebenkin, V. A. the Concept of "nudges" in behavioral Economics: critical notes and ideas// Journal of economic theory, vol. 15, No. 3, 2018, pp. 377-383.
Ilyukhin, A. A., Ponomareva S. I., S. V. Ilyukhin the Principle of rationality to behavioral Economics // Journal of economic theory, vol. 16, No. 2, 2019, pp. 214-222.
Kapelewski V. I. Behavioral Economics: a few comments about rationality and irrationality// Journal of economic theory, vol. 15, No. 3, 2018, pp. 356-376.
The concept of a risk-based approach to the audit chamber of the Russian Federation (approved by the Collegium of the accounts chamber of the Russian Federation (Protocol dated June 22, 2021 n 44К(1487)
Mizrin L.A. Fundamentals of riskology. St. Petersburg, 1998
Omelekhina N.V. Financial risks in the budgetary sphere: a doctrinal understanding of the essence and types of diversity// Journal of Russian Law, No. 8, 2018, pp. 77-88.
Panfilova E.A. The concept of risk: a variety of campaigns and definitions //Theory and Practice of Social Development, 2010, No. 4, pp. 30-34.
Panfilova E.A. Risky action in modern society: socio-cultural analysis// Bulletin of DSTU, 2012, No. 7 (68) pp. 120-125.
M.A. Lapina, D.V. Karpukhin On the genesis of legal risks in public and private law - Risk in the field of public and private law: Scientific publication / Under the editorship of Yu. a. Tikhomirov and M. A. Lapina. - Moscow: Financial University, 2014.
Letter of the Treasury of Russia dated October 30, 2020 No. 07-04-05 / 2 22278 "On the direction of generalized information on the results of control measures" the financial and budgetary sphere in relation to the main dispensers of federal budget funds, administrators, recipients of federal budget funds and management bodies of state extra-budgetary funds in the 1st half of 2020 ") // Obzor-GRBS-za-1-polugodie-2020-goda.pdf (roskazna.gov.ru)
The RF Government decree of 6 February 2020, № 95 "On approval of Federal standard internal state (municipal) financial control "Principles of control activities of the internal organs of the state (municipal) financial control" // meeting of the legislation of the Russian Federation of 10 February 2020, No. 6, article 699
Federal law of April 5, 2013 No. 44-FZ "On the contract system in procurement of goods, works, services for ensuring the state and municipal needs" // collected legislation of the Russian Federation dated 8 April 2013, N 14, article 1652.
The order of the Federal Treasury from June 1, 2021 N 173 "On approval of the Interim guidelines the Federal Treasury risk-oriented approach in the implementation of control activities in the fiscal sphere".
Keywords:
legal risk, risk-oriented approach, in the implementation of external state audit, targeted and legitimate use of resources, their effective use, reliability of reporting, monitoring data, risks, in the implementation of procurement activities.
