Risk-based approach in the company's budgeting process. Control in the financial and budgetary sphere

Eli Abubakarovich ISAEV, Deputy Head of the Federal Treasury

On June 26–27, 2018, the All-Russian meeting was held in Gelendzhik on the topic “Actual issues of exercising the powers of the Federal Treasury and its territorial bodies to control financial and public sector”, dedicated to the 95th anniversary of the control and audit bodies of the Russian Federation.

Prospects for the development of the function of the Federal Treasury for control in the financial and budgetary sphere are inextricably linked with the tasks that the President and the Government of the Russian Federation and the system as a whole set before us. government controlled. One of these tasks is to determine the role of the Federal Treasury within the system of public financial control in the new emerging paradigm of project management and the implementation of national goals and strategic objectives to ensure the achievement of the national development goals of our country for the period up to 2024.

The Federal Treasury can be called a unique department in its functionality under the jurisdiction of the Government of the Russian Federation. In addition to the fact that the department ensures the cash execution of the budgets of the country's budget system and exercises control in the financial and budgetary sphere, it is the operator of the most important state information systems used by the objects of control in key points its activities.

Identification and management of key risks

In this regard, the Federal Treasury faces a difficult task - the development of a new function to identify the so-called bottlenecks in the business processes implemented by the objects of control, warning about the possibility of an event in violation of budget procedures and budget legislation. We define the plan of this strategic task for ourselves as follows.

At the first stage, of course, the identification of key risks that exist in the business processes carried out by the objects of control, the rating of objects of control in terms of reliability, efficiency in the exercise of powers in the financial and budgetary sphere. At the next stages - the management of these risks. This may be the determination of the need to change the basic budgetary procedures, and the clarification of legislation, and warning - an effective and useful control tool for objects.

Since the beginning of 2018, the Treasury of Russia has been working on the implementation of the first stage of this strategic task. Mechanisms are being developed to identify risks and risk-intensive activities in business processes carried out by objects and to determine the effectiveness of their activities - the rating system of the Federal Treasury. The Treasury of Russia will have to become a kind of "rating agency" in the financial and budgetary sphere, using methods complex analysis and ranking tools (ratings) according to the degree of success of control objects. The ratings of control objects are planned to be used to select candidates for inclusion in the plan of control measures, to appoint unscheduled control measures in objects with a critically low rating, etc.

Also, the rating system should become an effective tool for the relationship of the Federal Treasury with the objects of control according to the "controller - consultant" model, so that violation ( high risk of its occurrence) it would be possible to correct the object independently, by the forces of internal control and internal audit, without the obligatory release of the Federal Treasury for verification and the sanctions that follow after that. This can be ensured by organizing access of control objects to information about their weaknesses.

In order to determine risk-intensive areas of activity, a working group has been set up in the Federal Treasury under my chairmanship to develop performance indicators for objects subject to control in the financial and budgetary sphere. 17 departments of the central office of the Federal Treasury, the Interregional Operational Department of the Federal Treasury, the federal state institution "Center for Supporting the Activities of the Treasury of Russia", as well as four pilot UFKs took part in the initial development of indicators: in the Saratov region, in Nizhny Novgorod region, in the Belgorod region and in the Orenburg region.

In total, at the first stage, including taking into account the proposals of the UFK implementing pilot projects, about one and a half thousand indicators were developed, of which, of course, not all of them will be included in the initial implementation, many indicators require clarification and will be further developed, but I want to note that that this work is carried out in the Treasury for the first time.

The indicators developed at the first stage are now being analyzed, and in the initial implementation, taking into account the opinion of the working group, about 100–200 of the most significant and possible for digitization will be selected. In the near future, the launch of the second wave of indicator development is planned.

Risk Based Approach

For such a large-scale implementation, among the information systems of the Federal Treasury there is a suitable tool - the subsystem of information and analytical support (IAS) in the state integrated information system for managing public finances "Electronic Budget". To implement the rating system and launch a mechanism for identifying and selecting risk-intensive areas, the existing functionality of the PIAO is planned to be developed in parallel with the development and accumulation of a set of indicators for compiling ratings. Thus, the PIAO plans to create a risk analysis component that will allow, on the basis of the developed indicators, to maintain an understandable and transparent rating system, using modern tools for processing information, systematizing and analyzing it, as well as using the results of the ratings both in planning control measures and in their preparation. and appointment.

A single information space in conjunction with a system of ratings and risk analysis will ensure the implementation of risk-based planning of control measures. In addition, it will allow conducting a pre-audit analysis based on an assessment of the performance indicators of the objects of control and data on previous control activities carried out in relation to the objects of control.

During the All-Russian meeting, the formation of a risk map in the financial and budgetary sphere for 2019 was submitted by us for discussion at one of the panel discussions that took place, and formalized proposals based on the results of the discussion in July 2018 were considered by the councils of heads of territorial bodies of the Federal Treasury in federal districts. The proposals that passed this “filter” became the basis for further work in this direction.

To improve control

In addition, the meeting addressed issues of improving control mechanisms in the field of procurement to ensure federal needs in accordance with paragraph 8 of article 99 federal law No. 44-FZ in two main areas:

1) optimization of the control procedure in relation to procurement, including taking into account the risk-based approach;

2) implementation of the sectoral approach in the organization and implementation of control.

Considerable attention during the All-Russian meeting was also paid to the legal support of control measures, issues of administrative proceedings, including auto-fixation of violations in automated systems, issues of expert support of control activities. The peculiarities of exercising control in the financial and budgetary sphere in various areas were discussed, primarily in the field of procurement and execution of government contracts. The topic of another panel discussion was the powers of the Federal Treasury to exercise control over legal entities that are not direct recipients of budget funds, but use funds from the federal budget to purchase goods, works provided as final indicators (indicators) government programs, as well as the problems of evaluating the effectiveness of their use.

The range of issues considered at the meeting clearly shows that, although in the two and a half years that have passed since the decision of the Government of the Russian Federation to transfer the powers of control in the financial and budgetary sphere to the Federal Treasury, much has been done to improve control, much more needs to be done in coming years.

8.2. EXTERNAL FINANCIAL

CONTROL IN THE CONTEXT OF A RISK-BASED APPROACH

Sergienko Artem Sergeevich, post-graduate student

Place of study: Russian Academy of National Economy

and public service under the President of the Russian Federation

[email protected]

Resume: The main purpose of this article is to study the possibility of using a risk-based approach (RBA) when planning financial control measures. The conducted research shows that the modern system of state control is not effective enough and needs to be further improved. The tasks that the regulatory authorities have to solve require new approaches to the organization of financial and budgetary control, one of which is the risk-based approach to planning control measures. The article presents a methodology for determining risks in the selection of control objects, and also identifies further areas for improving control and supervision as part of the implementation of a risk-based approach.

Keywords: state control, financial control system, control and supervisory activities, performance control checks, risk-based approach.

EXTERNAL FINANCIAL CONTROL IN THE CONTEXT OF RISK-BASED APPROACH

Sergienko Artem S., postgraduate student

Study place: the Russian Academy of National Economy and Public Administration under the President of the Russian Federation

[email protected]

Abstract: The main purpose of this article is to investigate the possibility of applying a risk-based approach (PMA) in the planning of financial control measures. The study shows that the current system of state control is not effective enough and needs further improvement. Tasks that have to solve regulatory authorities, requires new approaches to the organization of financial and budgetary control one of which is a risk-based approach planning control measures. The article presents a method of determining the risks in the selection of monitoring sites, as well as identifying further ways of improving the control and supervision within the framework of a risk-oriented approach.

Keywords: state control, financial control, control and monitoring activities, the effectiveness of inspections, risk-based approach.

In the context of financial instability and the deterioration of the external environment, the issues of efficient use of budgetary funds acquire special significance.

relevance. One of the key positions in the budget process belongs to the state financial control, which is one of the main institutional factors of economic growth.

AT modern conditions the importance of state financial control is steadily increasing. The high importance of the issues of ensuring a balanced budget system of the Russian Federation, increasing the effectiveness of the development of budgetary funds was repeatedly noted by the President of the Russian Federation in his annual addresses to the Federal Assembly. Thus, the Russian government was instructed to develop proposals for changing the principles of work control bodies, taking as a basis for assessing their activities the result of control, and not the number of inspections carried out.

Successful implementation of the tasks set is impossible without an effective system of state financial control, which is the activity of control bodies carried out on the basis of legislation with

using specific techniques and methods in order to ensure the legality, expediency and efficiency of the formation, distribution and use of budgetary funds.

For a long time in Russia, due attention was not paid to the creation of an integral and effectively functioning system of financial control. It has been noted more than once that a feature of state financial control in Russia for a long time was the absence of a general line in the practical formation of its bodies. One of the reasons for the current situation was the lack of a regulatory legal framework governing the considered direction of the state's activity.

At the present stage of development of the financial control system, the regulatory and legal framework has been basically created. The fundamental legal acts include Chapter IX of the Budget Code on state financial control, which made it possible not only to determine the powers of state financial control bodies and the measures of budgetary responsibility of budget funds managers, but also to separate the spheres of authority of internal and external financial control bodies.

The system of state financial control received official consolidation with the entry into force of the Federal Law of July 23, 2013 No. 252-FZ, which amended Ch. 26 of the Budget Code "Fundamentals of state (municipal) financial control".

The changes made made it possible to delineate the competence of the established and long-standing control bodies of the state financial

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control and create a single mechanism that ensures the implementation of the control function in the state administration system.

Federal Law of April 5, 2013 No. 41-FZ "On the Accounts Chamber of the Russian Federation", which not only consolidated the status of the Accounts Chamber as the supreme body of external state audit (control), but also allowed the final division of the state financial control into external and internal, eliminating duplication and unnecessary competition in different areas of control. The division of labor between the external financial control bodies and the internal control structures, as a rule, consists in the fact that the external body focuses on the financial audit of the annual budgetary statements of the chief budget administrators and the annual report on budget execution. And the function of internal control is to verify the correctness of financial reporting by the chief administrators and managers, managers and recipients of budget funds in the process of executing the current budget.

At present, state control covers all areas of financial activity, control over the spending of budgetary funds is carried out both by the legislature and by executive bodies authorities. At the same time, in the latter case, control functions are carried out by financial authorities (the Federal Treasury, the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities), and the main managers of budgetary funds within the framework of departmental control, and the recipients of budgetary appropriations themselves within the framework of on-farm control.

The tasks that the regulatory authorities have to solve at the present stage require controllers to take new approaches to the organization of control activities, to actively master new methods of work. Currently, there are increasing requirements for methodological, methodological and information base, mechanisms and tools of external state control.

However, the current system of state financial control is not effective enough and requires serious improvement. Existing approaches to the selection of control objects are not systematized, there is no clear understanding of the need to conduct inspections at a particular object. The lack of a well-functioning mechanism of state financial control has a negative impact on the efficiency of the functioning of the entire structure of state power, creates favorable conditions for the flourishing of corruption - the main pain point of the Russian

states; hinders the achievement of the strategic goals facing the country.

The main shortcomings of the current system of state financial control include:

Duplication of powers of the bodies exercising state financial control, which leads, on the one hand, to excessive control over the objects of state financial control, and on the other hand, to a situation where part of financial transactions remains out of control;

Lack of unified approaches to the implementation of state financial control and prosecution for budget violations;

The lack of universal approaches to the collection and provision of information on the implementation of indicators, a large number of methods for their calculation, which makes it difficult to monitor the progress of implementation targeted programs.

According to Rosfinnadzor, the indicator of the effectiveness of inspections in the financial and budgetary sphere has a positive trend. At the same time, this indicator is at a low level and fluctuates between 46.9% and 56.6% (Figure 1).

■ share of high-performing* fiscal prozers.

■ the ratio of the amount of detected financial violations to the total volume of audited funds, %

2012 2013 2014

Rice. 1. Dynamics of the effectiveness of inspections in the financial and budgetary sphere, % According to the data of the open government, today in the Russian Federation there are about 130 independent types of state control, more than 2 million inspections are carried out annually. Only in 15% of cases do they really correlate with possible risks. Excessive control and oversight activities are burdensome for businesses and lead to significant costs. In addition, there is a low effectiveness of control measures carried out by the executive authorities of the constituent entities of the Russian Federation: the amount of detected violations is no more than 9% of total amount verified funds.

With the introduction since 2014 of additional requirements for the implementation and procedural registration of the results of control measures, they have significantly increased their complexity and duration. At the same time, the intensity of issuing procedural documents has increased and the intensity of work on bringing to administrative responsibility has increased many times over.

Insufficient amount of financial, material and human resources to meet the desired

the intensity of control measures and the scope of inspections of all controlled entities necessitated the introduction of a risk-based approach in planning control measures in the financial and budgetary sphere.

Modern tendencies development of control and supervisory activities in the Russian Federation, based on world experience, indicate a gradual transition of the planning system for control and supervision measures to a risk-based approach based on focusing on high-risk objects .

The essence of risk-based planning of control measures is to prioritize the objects of control (that is, those areas of use of budgetary funds in which financial and budgetary violations are most likely) when drawing up plans for control and audit activities of state and municipal financial control bodies. High-risk establishments should be subject to more frequent and rigorous inspections (in terms of time required and qualifications of inspectors, among other things) than others

Control planning based on a risk-based approach is a multi-level process that involves a number of interrelated actions. These actions should be formalized by the standards and regulated by the methodologies for the implementation of control activities, which should reflect the fundamental principles, rules and approaches for the implementation of risk-based planning of control activities, as well as the procedures for collecting, analyzing and processing information.

These methods provide for the calculation and assessment of risks based on the selection of the most problematic key criteria in the controlled area, according to which objects of control are selected on a priority basis for a certain period.

The classification tool, developed for this purpose by expert practitioners based on practical experience, international best practices and data analysis, helps to categorize all businesses and institutions into risk categories (at least three categories of “high”, “moderate” and "low" risk). Risk-based audit planning should be carried out through risk assessment, which should take into account key information about the subject: the size of the institution, the results of previous audits, etc.

Among the top-priority tasks of control and supervisory authorities when introducing a risk-based approach is the formalization of the planning process and the definition of uniform criteria for choosing an audit object based on the degree of risks to the budget. An illustrative example of the introduction of a risk-based approach is the experience of the Moscow Chamber of Control and Accounts, which has developed a number of standards for the preparation and conduct of external audits based on the category of risks.

Inspections are not continuous in relation to the entire contingent of objects, since on-site inspections are related to activities additional control. The following types of risks are subject to assessment:

Risks of distortion of budget reporting;

Risks of inappropriate or inefficient use of budgetary funds;

Risks of the internal control system.

All criteria used in risk assessment are divided into three groups:

Criteria reflecting external environment the functioning of the object of verification, including industry, legal factors, as well as the rules for the formation of budget reporting and maintaining budget accounting.

Criteria characterizing the activity of the object of verification, including the composition of business operations, organizational and functional structure, sources of financing and budget revenues, etc.

Criteria reflecting the results of the activity of the object of verification.

To assess the likelihood of a risk occurring, a scale of values from 0 (very low) to 4 (very high probability) is used.

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Table 1

Table for determining the risk category _

Subjects of control Probability of risk occurrence

Very high (80-100) High (60-80 points) Medium (40-60 points) Low (20-40 points) Very low (20-0 points)

1 Below average Above average Above average High High

2 Below average Below average Above average Above average High

3 Low Below average Below average Above average Above average

4 Low Low Below average Below average Above average

/r \u003d En \u003d 1 * Xn), (1)

where wn is the specific weight of the indicator; Хп - a score that characterizes the degree of risk.

After calculating the indicator, when ranking, the objects are arranged in order of decreasing integral indicator.

It should be noted that the construction of a system of risk-based planning of financial control requires the organization of an effective mechanism for the interaction of structural divisions of the control body. One of the defining principles of this interaction is the formation of a closed cycle of collection, analysis, transmission and use of information within the control body.

1) Optimization of the composition and distribution of powers between the regional and local levels of government. As part of this area, it is necessary to form a register of control and supervisory powers and functions, a register of control objects, a register of mandatory requirements and a classifier of violations, as well as develop methods for distributing control objects by risk categories.

2) Improving interaction with federal control and supervisory authorities, optimizing the structure regional bodies and formation of a system for assessing the effectiveness and efficiency of control and supervision activities in the regions.

3) Development of a system for the prevention of budget violations.

4) The introduction of an additional information form, mandatory for the preparation and submission of objects of budgetary and financial control to the relevant authorities, disclosing the results of a self-assessment of potential risks conducted by internal audit services or other analytical

sky structures. The deadlines for submitting such a form may coincide with the deadlines for submitting budget (or tax) reports based on the results of the calendar year.

International experience shows that a risk-based approach usually makes it possible to more rationally and economically spend the resources of regulatory authorities. The undoubted benefits of using this approach in the field of fiscal control are, among other things, the improvement and sustainability of compliance and risk minimization, as well as economic efficiency control measures.

The most important thing to note is that despite the decrease in the number of checks (especially for low-risk subjects), the level of security seems to remain constant and even increase. Thus, this approach provides a higher level of achievement of the goals of inspections and reduces the burden on the control system. In this regard, we can talk about the "win-win" results of this approach.

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3. Ivanov M.Yu., Kokaev Z.A. Features of the implementation of internal financial control and audit. - State financial control. No. 10, 2015. - S. 19-22

4. Goreglyad V. The state of state control in Russia. State financial control. - No. 8, 2015. S. 11-15

5. Federal Law of July 23, 2013 No. 252-FZ “On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”. - Collection of Legislation of the Russian Federation dated August 5, 2013 No. 31 Art. 4191

6. Federal Law of April 5, 2013 No. 41-FZ “On the Accounts Chamber of the Russian Federation”. - Collection of legislation of the Russian Federation dated April 8, 2013 No. 14 Art. 1649

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REVIEW

to AS Sergienko's article "External financial control in the context of a risk-based approach" This article is devoted to the study of methodological aspects of external financial control in the context of a risk-based approach.

In the context of limited resources of regulatory authorities, the problem of increasing the efficiency of the use of budgetary funds and improving modern system of state financial control, chosen by the author for independent research, is of particular relevance.

The author's contribution to the development of methodological approaches to the transition to risk-based planning of control activities lies in the presented methodology for calculating and assessing risks, based on the selection of problematic key criteria for control objects.

The analysis carried out is only the first step in the study of the problem of introducing a risk-based approach into the practice of the work of regulatory authorities. But even this small study shows that the methodological aspects of risk-based planning have not yet been studied clearly enough and, undoubtedly, need more in-depth study.

The article meets the requirements and can be recommended for publication.

Reviewer

Associate Professor of the Department civil law Institute of Law FSBEI HPE “Tambov State University named after G.R. Derzhavin", Ph.D. legal Sciences

Chulina Kristina Yurievna, student
Saint Petersburg State University of Economics

BODIES OF INTERNAL STATE FINANCIAL CONTROL
MANAGEMENT OF RISKS
INTERNAL STATE FINANCIAL CONTROL

The article is devoted to risk management in the system of internal state financial control. The ways of improving the risk-oriented approach when planning their activities by the internal state financial control bodies are analyzed. The possibilities of using the portal of state and municipal control and supervision, automated system Federal Treasury in the implementation of control and supervisory activities.

Development of VaR methods for risk assessment in financial markets
Formation of enterprise bankruptcy risk management tools

Risk is understood as “a consequence of the influence of uncertainty on the achievement of goals”. Risk is often characterized by describing a possible event and its consequences.

For optimal use of financial, material and labor resources involved in the implementation of state financial control, as well as increasing the effectiveness of activities, the regulatory authorities, when organizing certain types of state financial control, determined by the Government of the Russian Federation, apply a risk-based approach, which consists in identifying "risk zones" in the activities of subjects of budgetary law. It should be agreed that "the introduction of risk management in the implementation of state control in Russia should pursue such a goal as increasing the efficiency of control and supervisory activities."

The risk-based approach when planning its activities by the internal state financial control body (hereinafter referred to as the IGFC) in the financial and budgetary sphere is a method of organizing and exercising state control, where the choice of intensity (frequency, duration, form) of control measures is determined by attributing the activity of the object control to a certain degree of risk of damage to the budget of the budgetary system of the Russian Federation.

Thus, with the help of risk-based planning, the most priority objects of control are determined, during the implementation of which there is a high probability of committing an offense in the financial and budgetary sphere.

The draft federal law “On the Fundamentals of State and Municipal Control and Supervision in the Russian Federation” is under public discussion, which defines the legal and organizational bases systems of state and municipal control and supervision. One of the chapters of this project is devoted to the harm risk management system in the implementation of state and municipal control and supervision, which describes in detail necessary elements national harm risk management system, which, when this draft law is adopted, significantly systematizes existing system risk management.

Speaking about the risk-based approach to planning activities in the financial and budgetary sphere, it should be noted that at the planning stage of control measures, the VGFC bodies need to investigate information that is associated with shortcomings and violations in the financial and budgetary sphere, that is, an analysis of information about the results of control measures other authorized bodies (for example, the Accounts Chamber of the Russian Federation, financial control bodies, law enforcement other).

Decree of the Government of the Russian Federation dated November 28, 2013 No. 1092 established that the selection of control measures when forming the plan is carried out according to the methodology established by the Federal Treasury.

This technique is currently under development. This document should reflect the elements of risk-based planning of control work and selection of objects that were used in planning their activities by the Federal Service for Financial and Budgetary Supervision. These were the duration of the period that has elapsed since the conduct of an identical control event, directions and volumes budget spending within the framework of a particular control measure, available to the body that conducts the control measure, information about the presence of signs of violations, the belonging of the activity of the object of control to industries with the highest probability of violating budget legislation, as well as significant violations identified during previous audits and inspections.

Despite the current lack of a methodology for selecting control measures, when developing the Control Work Plan, the Federal Treasury already uses a risk-based approach, which is reflected in Order No. 356 of the Federal Treasury of September 30, 2016. In addition to the above elements of risk-based planning, it is proposed to take the degree of availability of labor, time and financial resources and the uniformity of their distribution for the implementation of control measures, the uniform distribution of the load on employees who take part in control measures (at the same time, the load on one auditor should be at least 6 inspections per year), and also the results of the Federal Treasury analysis of the implementation of the funds by the chief administrators federal budget internal financial control and internal financial audit.

For the development and improvement of the WGFK processes, the qualitative development of information systems and telecommunication technologies is necessary. For these purposes, it was planned to create a unified register of inspections, a portal of state and municipal control and supervision, information system monitoring the activities of state and municipal control and supervision bodies, which could help increase the transparency of the public finance management system. Undoubtedly, such measures should bring good socio-economic results.

In this direction, the creation of a portal for state and municipal control and supervision (hereinafter - GIS ESGFC) is at the implementation stage. The operator of this system is the Accounts Chamber of the Russian Federation.

The information system consists of open and closed parts. The open part reflects such sections as information on the results of control, on the measures taken based on the results of the All-Russian State Financial Committee - representations, instructions and the results of their implementation, on the initiation of cases administrative offenses and the results of their consideration, and others. The closed part is intended to ensure that representatives of the participants in this system who have access to the closed part of the GIS USFK place information on the implementation of state financial control in this system, as well as their access to information that is not intended for placement in the open part of the GIS USFK. The introduction of this system will greatly simplify the process of exchanging information on the planning, progress and results of control measures in the context of control objects between the bodies authorized to conduct state financial control.

In accordance with Decree of the President of the Russian Federation No. 41 of February 2, 2016 “On Certain Issues of State Control and Supervision in the Financial and Budgetary Sphere”, Decree of the Government of the Russian Federation of February 4, 2016 No. 153-r “On the Abolition of Rosfinnadzor”, Decree of the Government of the Russian Federation of April 13. 2016 No. 300 “On Amending and Recognizing Some Acts of the Government of the Russian Federation as Invalid” the Federal Treasury is empowered to exercise control and supervision in the financial and budgetary sphere.

For more effective and efficient implementation of such control, data operated by the Federal Treasury can be used. Thus, controllers-auditors can analyze the state of personal accounts of controlled organizations during the year preceding the audit. Such data can be obtained by generating Reports on the status of personal accounts as of a certain date, through the Automated System of the Federal Treasury (ASFC). From this report, you can find out about the balances on the personal account, reported budget data, unused reported budget data, and the amount of accepted budget obligations.

Such “monitoring” needs to be introduced, in view of the fact that even before the inspection, officials of the Federal Treasury Departments can select objects of control by subjects that need to be checked in the next financial year and, as a result, identify significant violations in the financial and budgetary sphere. This tactic applies to the following violations:

violation of the procedure for accepting budgetary obligations, which consists in accepting budgetary obligations in amounts exceeding the approved budgetary appropriations and (or) limits of budgetary obligations, liability for which is provided for by the Code of Administrative Offenses of the Russian Federation;
misuse of budget funds, that is, their direction for the implementation of goals that do not fully or partially correspond to the goals for which these funds were allocated, in particular, if most of the monetary obligations were paid at the end of the financial year, responsibility for which is provided for by the Budget Code of the Russian Federation , the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation;
violation of the principle of efficient use of budgetary funds, which means that when drawing up and executing budgets, participants in the budgetary process, within the framework of their budgetary powers, must proceed from the need to achieve best result using the amount of funds determined by the budget, and not exceeding it.

From the foregoing, it follows that in connection with the new opportunities for persons authorized to conduct audits on the VGFC, it is necessary to analyze the state of personal accounts of control objects, that is, “monitoring” their activities, in order to be able to preliminary identify violations in the financial and budgetary sphere already at the stage planning.

Bibliography

Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ
Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ
Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ
Federal Law "On the Fundamentals of State and Municipal Control and Supervision in the Russian Federation" (draft)
Decree of the President of the Russian Federation No. 41 dated February 2, 2016 “On Certain Issues of State Control and Supervision in the Financial and Budgetary Sphere”
Decree of the Government of the Russian Federation of November 28, 2013 No. 1092 “On the procedure for the exercise by the Federal Treasury of powers to control the financial and budgetary sphere”
Decree of the Government of the Russian Federation No. 559-r dated April 1, 2016 “On Approval of the Action Plan (“Roadmap”) for Improving Control and Supervisory Activities in the Russian Federation for 2016-2017”
Order of the Federal Treasury dated September 30, 2016 No. 356 “On approval of the Procedure for planning control measures in the financial and budgetary sphere carried out by the Federal Treasury and its territorial bodies”
Order of the Accounts Chamber of the Russian Federation and the Ministry of Finance of the Russian Federation dated December 25, 2015 No. 128/214n “On approval of the regulation on the state information system “Official website of the Russian Federation on the Internet information and telecommunication network” for posting information on the implementation of the state (municipal) financial audit (control ) in the field of budgetary legal relations”
Order of the Federal Service for Financial and Budgetary Supervision dated November 27, 2014 No. 448 “On approval of the Methodology for selecting control measures in order to exercise the powers of internal state financial control in the field of budgetary legal relations when developing the Plan of control measures of the Federal Service for Financial and Budgetary Supervision (its territorial body) in financial and budgetary sphere"
National standard of the Russian Federation GOST R 51897-2011 “Risk management. Terms and definitions”, approved and put into effect by the Order federal agency on technical regulation and metrology dated November 16, 2011 No. 548-st
Morunova G.V., Zinovieva E.V. Methodological and practical assessment of the effectiveness of state (municipal) financial control [Text] / G.V. Morunova, E.V. Zinoviev // Scientific Review. - 2014. - No. 1. - P. 192-200
Morunova G.V., Chulina K.Yu. Theoretical and legal framework activities of internal state financial control bodies [Text] // XLVIII Scientific and practical conference students, graduate students and young scientists, dedicated to the memory of the aircraft designer I.I. Sikorsky. – 2016.

In early March, in his message to the Federal Assembly, Vladimir Putin said that the control and supervision system should be transferred to a risk-based approach within two years. At the moment, the reform of control and supervisory activities is underway, it was approved in December 2016, the implementation period is until 2025.

What is this risk-based approach? We will tell in the new text of Milknews under the heading “In simple words”.

The risk-based approach is used in control and supervision activities and involves reducing the number of government inspections in areas where the risk of violations is lower. Thus, he should reduce the administrative burden on conscientious enterprises.

The essence of a risk-based approach in any area is to reduce risks: control in high-risk areas is increased, and in safer areas it is reduced or absent. This allows timely necessary measures where it is needed and to a large extent save resources. Thus, resources are distributed unevenly, depending on the risk, and this affects both the frequency and the depth of inspections.

How does it work now?

At the moment, the risk-based approach is manifested in the fact that for a small company the supervisory authority may limit itself to the simplest risk assessment procedure, while for large institutions a more comprehensive review will be applied.

The very approach to risk management initially appeared in the financial sector, the activities of whose participants involve significant risks - banks, insurers, investment funds seek to manage them to set prices for their services. Interest rates on loans, the value of securities and the amount of insurance premiums directly depend on the risks that the company takes on.

Due to the initial similarity of the work of risk management departments in financial companies and internal control services, the risk-based approach was introduced first into traditional audit, and then into other types of control and supervision, including the state one.

At the same time, the system was simplified - if the financial sector uses economic and mathematical models for calculating risks with an accuracy of tenths of a percent, then in other areas it is enough to divide the risks into danger groups, which we now see in the activities of control agencies.

Where is it written?

The application of the approach in the organization of state control is enshrined in Article 8.1 of the Federal Law of December 26, 2008 No. 294-FZ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”.

Its main goal is the optimal use of labor, material and financial resources when exercising state control, reducing costs for those who are controlled and increasing the effectiveness of inspections.

To implement the approach in state supervision, the following classification of hazard levels is used:

short,
moderate,
average,
significant,
tall,
extremely high.

This is a basic model, departments can “adjust” it for themselves, modifying it. Assignment to one or another category of risks depends on the probability of negative consequences, the scale of their spread, as well as the difficulty of their resolution. If an object is classified as an extremely high, high and significant hazard class, the state control body places information about it on the website - this is how the promised principle of openness is manifested, excluding "custom" checks.

How does the approach change the work of departments?
Rosselkhoznadzor

In the activities of the Rosselkhoznadzor, a risk-based approach is used in state land control, quarantine phytosanitary control, as well as veterinary supervision and veterinary control at the border.

In his report, Nikolai Vlasov, Deputy Head of the Federal Service for Veterinary and Phytosanitary Surveillance, notes that the agency was preparing for the reform and back in 2007 asked the question of optimizing control and surveillance activities, but could not avoid difficulties in the transition.

First problem risk assessment criteria became: it was not clear in which case to apply selective checks, and in which to carry out total control.
Second problem access to data on organizations became available - before the reform there was no system for registering enterprises as a property complex, there was only a system for registering enterprises as entities economic activity. In this regard, the supervisory authority had a problem when a large agricultural holding with many sites (each of which is subject to separate control methods) had one TIN, and it was difficult to control the types of activities in the register.

Since September 2017, a risk-based approach has been applied when checking legal entities and individual entrepreneurs in relation to agricultural land, for them criteria are established for classifying objects of state supervision as a certain risk category, the frequency of scheduled inspections depending on the assigned category. Three risk categories have been introduced: medium, moderate and low.

In relation to land plots referred to the medium risk category, the frequency of scheduled inspections is established no more than once every three years. The frequency of scheduled inspections for land plots of the moderate risk category is no more than once every five years, and for plots classified as low risk, scheduled inspections are not carried out.
In 2017, the Rosselkhoznadzor developed the above criteria, approved them, and also prepared a rationale for categorizing objects in accordance with the basic model for determining risk criteria and categories.

To develop the use of a risk-based approach in the field of land supervision, Rosselkhoznadzor is finalizing the Cerberus information system for creating and maintaining registers of supervised objects. This year, scheduled inspections of legal entities and individual entrepreneurs have already been formed taking into account risk criteria.
The department also uses the form of a checklist - a list of control questions for the person being checked. On their basis, a legal entity or individual entrepreneur can independently, even before checking, assess the compliance of the object with the hazard class.

The specified form of the checklist was approved by the order of the Rosselkhoznadzor dated September 18, 2017 No. 908 “On approval of the form of the checklist (list of checklists) used by officials of the territorial bodies of the Federal Service for Veterinary and Phytosanitary Surveillance when conducting scheduled inspections as part of state land supervision”, order entered into force in December 2017. From that moment on, Rosselkhoznadzor and its territorial administrations use checklists in all scheduled inspections.

Rospotrebnadzor

Rospotrebnadzor was one of the first federal executive bodies in 2014 to start implementing risk-based supervision. The number of inspections carried out by Rospotrebnadzor from 2008 to 2015 decreased by 4 times: from more than 1 million inspections to 265 thousand (the number of scheduled inspections decreased by 7.5 times, unscheduled - by 2.2 times).
The draft of the relevant government decree has been published on the Single portal for posting draft legal acts.
In relation to those being checked, the risk calculation takes into account:

hygienic importance,
law-abiding (number of detected offenses),
affected population,
volumes of products or services rendered, etc.

The detection of a large number of offenses automatically increases the hazard class of the supervised facility, i.e. the level of danger depends not only on compliance with the criteria.

if the indicator of the potential risk of harm in property terms is more than 10 million rubles, then the organization or individual entrepreneur will correspond to an extremely high risk;
if the indicator of the potential risk of harm is from 1 million rubles. up to 10 million rubles, - high risk;
from 100 thousand rubles up to 1 million rubles - significant risk
from 10 thousand rubles up to 100 thousand rubles, - medium risk;
from 1 thousand rubles up to 10 thousand rubles - moderate risk;
less than 1 thousand rubles. - low risk.

Scheduled inspections in relation to legal entities and individual entrepreneurs will be carried out depending on the risk category assigned to their activities with the following frequency:

for the category of extremely high risk - once in a calendar year;
for high risk - once every 2 years;
for significant risk- once in 3 years;
for medium risk - no more than once every 4 years;
for moderate risk - no more than once every 6 years.

In relation to the low-risk category, scheduled inspections by Rospotrebnadzor are not carried out.

How does it work in the world?

The basic concept of ERP implementation in other countries of the world is no different. At the initial stage, the regulatory framework and supervision tools are developed, the development stage involves strategic planning and risk-oriented documents for all industries, and the implementation stage involves regular updating of the regulatory framework and evaluation of results.

Frequent problems faced by the EU countries in the transition to a risk-based approach turned out to be an insufficiently developed regulatory framework and simultaneous use old and new regulations, as well as fuzzy strategy and risk-averse planning.

The main idea of risk-based regulation is that it is impossible to regulate and control everything effectively, full control is not economically feasible.

In accordance with the American pyramid of law enforcement practice, control over the implementation of mandatory requirements should take place as follows: at the first violation, the enterprise is issued a warning, deadlines are set for correcting the situation, and a second check is made. In the second - a fine if the violation is not eliminated. In the event of a subsequent violation, a temporary suspension of activities is carried out, and then the facility or enterprise is closed.

Denmark

Using the example of Denmark, International Finance Corporation (IFC) expert Gordana Ristic explained that in order to find the source of problems in the control and surveillance activities of the food market, the traceability chain “from farm to counter” is used, and if problems are detected in one of the links in the chain, control supervisory authorities should contact the responsible party for verification.

Control is also carried out according to 5 hazard groups, but in Denmark there are also so-called. elite groups - the standard frequency of inspections is 0.5 per year (i.e. once every 2 years), and if the last 4 reports with the results of inspections did not provide for penalties, the company receives the status of an elite company and the number of inspections relative to it is reduced (from 5 to 3 in the highest risk group and from 3 to 1 in the highest). In addition, a nice bonus for the company is that it can use the badge of its elite status in marketing, such as advertising or labelling.

In November 2017, the World Bank held a seminar on risk-based approach, during the seminar Professor Gordana Ristic presented a report on risk indicators for sanitary and epidemiological surveillance.

First of all, the effectiveness depends on the correct analysis of the real threats that arise on the objects being checked. For example, food production should have different levels of risk depending on the methods of processing products and the potential hazard to the consumer.

“Two identical businesses will have different risks due to different products. Fresh milk is more dangerous than pasteurized milk,” Ristic said.

According to international practice, administrative measures applied by supervisory authorities should be a flexible instrument of influence. Enterprises should be given a certain amount of time to correct violations and only then, in case of further non-compliance, be punished.

The expert also pointed out the importance of training inspectors. According to Ristic, “A modern inspector should be aware of good practices, skills, technologies. During the review, he must evaluate both the infrastructure and the processes.”

Regarding checklists, the expert emphasized that checklists should be a convenient tool for identifying risks, and not just copying legal norms. The way processes take place in an enterprise is more important than a formal assessment of the infrastructure.

In general, in the practice of introducing RBA in the EU, it was concluded that inspection control can stimulate companies, or it can have the opposite effect - long and frequent checks to issue a fine cannot improve the company's performance.

Ratings

On the whole, of course, from the outside, the reform looks like a positive change that makes life easier for business. Deputy Minister of Economic Development, one of the initiators of the transition to the ROP, Savva Shipov, told the Russian Economic Forum that the decision to conduct an inspection should not be made by a specific inspector, but based on the degree of risk, Shipov explained.

"For example, a complaint is received about some violations. It is necessary to assess what requirements are being violated, how much the violation carries with it a danger - causing harm to life, health, property, how much you can trust the source of information, and so on. Therefore, we believe that unscheduled inspections are gradually should switch to a risk-based approach, and if indicators work that the risk is really high, then an audit is carried out, if not, then an audit is not needed," Shipov said.

However, representatives of business and consumer societies, the reform caused a different reaction.

Dmitry Yanin, Chairman of the Board of the International Confederation of Consumer Societies (ConfOP), in a conversation with Milknews, criticized the ongoing reform and linked the changes to the unwillingness to finance control bodies.

“In my opinion, the CPV reform was initiated out of desperation. This is due to the reluctance of the state to fund effective supervision, the unwillingness to provide compensation packages to supervisory authorities, salaries and social guarantees checking.

The initiators of the reform proceed from the fact that, in their opinion, any inspector is a bribe taker and a corrupt official, and an inspector cannot honestly work for 25-30 thousand rubles. Therefore, instead of initiating an increase in the level of salaries for employees and monitoring the adequacy of spending by departments, we have been implementing a strategy for more than 10 years to complicate the activities of control and supervisory bodies.

The main document - the law on the control of legal entities in the implementation of CND - actually reduced the effectiveness of control and supervisory measures. We have not found a practice in any EU country when an organization is warned about unscheduled inspection per day - there are no such restrictions anywhere, because after a warning it is inefficient to send government officials for verification. Reform officials who, together with big business and supervisory authorities, are quite loyal to meager fines for consumer fraud and falsification, we do not have very high fines for violations of the requirements technical regulations. Therefore, the trend continues, the quality and number of supervisory agencies will decrease, and business will continue to write the rules of the game, based on the conditions “do not interfere with doing what you want.”

I am calm about other changes, such as ranking and cosmetic changes in legislation, the key problem is underfunding and a low level of fines, problems in legislation, the inability for consumers to massively defend their interests through the courts (for example, in the USA there are class action lawsuits filed by consumer societies , in some countries the supervisory authorities can take legal action not only to remove products from the shelves, but also from the entire market, including the payment of compensation).”

First vice-president of OPORA RUSSIA Vladislav Korochkin told Milknews that business is absolutely positive about the reform and "participates in it in the most direct way." According to Korochkin, the advantages are the restructuring of the relationship between enterprises (and all, not just businesses) from an outdated paradigm largely imposed by external agents to a modern, more efficient and less burdensome for both the state and society. The downside is that the reform is not going as fast as it needs to be.

“Those 2-3% additional GDP growth, which, according to estimates, could give new system, the country is still losing. To what extent will the transition to a risk-based approach make life easier for entrepreneurs? Very seriously. This includes reducing the number of expensive scheduled inspections, and getting rid of many "exotic" and paradoxical mandatory requirements, which, apart from doubts about the adequacy of state representatives presenting them, did not give anything, ”Korochkin said.

When asked whether a significant reduction in the number of inspections is not the state's unwillingness to finance supervision, the expert explained that effective control can (and should) be built without routine inspections by government agencies at all. “The best world practices clearly show this. Especially today, when there are thousands of ways to ensure control through a variety of technical devices. In addition, there is the practice of insurance and the work of Self-Regulatory Organizations. Quite positive."

Since the end of the last century, most of the developed countries of the world have been in the process of a permanent search for new forms and methods of effective state financial control that can ensure the achievement of an optimal balance between the state, society and market forces when using state budget funds and state property. Therefore, the methods of exercising control over the activities of public sector bodies are constantly being improved along the way of their development.

The main trend of further improvement of the system of external state financial control and, in particular, the system of auditing the effectiveness of the use of public resources in most developed countries is last years was the use of a system of risk-based regulation of performance audit in the financial and budgetary sphere. The essence of the risk-based approach to planning the activities of the bodies of external state financial control is to determine the areas of spending public funds, in which the likelihood of encountering violations of the budgetary and financial sphere is the highest.

Given the impossibility of conducting audits of the activities of all ministries and departments, the need to audit the most “vulnerable” objects of control becomes especially relevant. At the same time, a lot of questions arise before the inspecting composition of the control body. For example, how to rank the priority of control objects? What sources of information to take as a basis? How to analyze the received data?

Planning a performance audit based on a risk-based approach is a multi-level process of answering the above questions, involving a number of interrelated actions. These actions are regulated by approved various countries ah standards and methods 1 implemented

1 Comparative analysis of the criteria for similar methods in different countries will be the control activities covering the fundamental principles, rules and approaches for implementing risk-based performance audit planning, as well as procedures for collecting, analyzing and processing information.

In particular, these methods provide for priority criteria that must be taken into account when determining the priority of control objects for the next period. These criteria include:

the presence of changes in legislative acts affecting the activities of objects of control or the budget process;
the presence of changes in state policy priorities that affect the activities of objects of control (for example, the approval of new targeted programs, changes in the composition and requirements for the exercise of state powers);
taking into account the complexity of the organizational and functional structure of a particular object of control, the presence of a network of subordinate institutions;
functioning in the object under consideration of an effective system of internal financial control (this takes into account not only the delimitation of the control functions of personnel, the definition of responsibility for non-performance (poor performance) of their functions, but even the experience and duration of work of the heads of departments responsible for internal financial control);
the fact that the control object has identified violations, court cases and proceedings in previous reporting periods;
the presence of a change in the level of current and future needs of the control object in personnel, material, technical and financial resources, identified as a result of a general analysis of the activities of public authorities.

The collection of the necessary information for the preparation of an activity plan for the external state financial control body in accordance with the risk-based approach is carried out primarily on the basis of information provided directly by the audited bodies and objects of control. Further, the focus shifts to the information provided by representatives of the legislature, people replacing leadership positions in related departments, well-known business representatives, scientists and representatives of non-governmental organizations and organizations protecting environment. An integral part of the collection of information from all the above sources is its verification with the main official statistics.

Table "l

Country (methodology of external government audit based on risk-based regulation)	Body of external state financial control	Industry, legal, organizational and functional and other factors affecting the priority of the audited objects of control in the risk-based approach to the external state audit of efficiency in the financial and budgetary sphere
	Body of external state financial control	the presence of changes in legislative acts regulating the activities of objects of control or process	features of state policy that provide impact on the activities of control objects 1	complexity functional structure of the object control	functioning of an effective system of internal financial control in the object under consideration	presence of violations, court cases and proceedings in past periods	prospective needs for human, material, technical and financial resources	subordinate institutions	indicators

	Office of the Audit General

United Kingdom

Comparative analysis of criteria for performance audit implementation methods based on risk-based planning in different _countries_

Cour des Comptes

r and Auditor-General

As a result, at the stage of planning the areas of control activity, the external state financial control body conducts research aimed at identifying the most problematic subordinate institutions that should become the object of control in the first place. Thus, at the stage of preliminary control, not only risks are identified, but also the prompt prevention of misuse or inefficient spending of state funds; the possibility of overestimating the cost of the estimated costs is excluded; the justification of the expenses provided for by the budget is increased; there is an increase in the quality and (or) quantity of planned goods (works, services) (without attracting additional funding); alternative options for the implementation of the planned activity are considered. As a result, even before the official acceptance of financial obligations by the authority, the validity and efficiency of state budget expenditures are significantly increased, and the optimal legal regime for the implementation of the event is achieved.

A comparative analysis of models of risk-based regulation of external public audit in the financial and budgetary areas of the countries considered above shows that, despite the difference in the wording of the approaches used to implement risk-based regulation of audit, as well as the shift in emphasis in the implementation of this regulation in favor of one or another approach or method, the risk-based planning of control activities of each of the countries represented is based on a set of similar techniques: risk assessment method, audit judgment model, logical approach (table 3).

Table 3

Comparative characteristics of approaches to the implementation of risk-based regulation of external public audit in the financial and budgetary areas of various countries

The risk assessment method is a technique or set of methods for performing various operations in the risk assessment process. Using risk assessment methods, the bodies authorized to exercise external state financial control in the analyzed countries identify risk factors, identify the causes of its origin, and subject it to a detailed analysis potential consequences occurrence of possible risks. All risks in the implementation of external public audit in these countries are considered according to two key criteria - the likelihood of occurrence and the degree of impact, while using a combination of quantitative and qualitative assessment methods (Figure 2).

Qualitative risk assessment implies activities aimed at detecting certain types of risk, identifying the factors and causes that cause their occurrence. The use of the method of qualitative risk assessment by the inspecting staff of control bodies within the framework of the risk-based approach to the implementation of public audit is provided for in the case when it is not possible to quantify the relevant risks, or if the receipt and analysis of such information are expensive.

One of the most common methods used for qualitative risk assessment is matrix representation or risk mapping. The advantage of this method is the simplicity and clarity of its use, as well as the possibility of obtaining a complete picture of the problem areas of the object of verification and the consequences of the possible development of problems in these areas. Each risk is subject to personal identification, which determines the probability of its occurrence and materiality, that is, the amount of probable damage state budget in the event of this risk. Information on all risks is grouped in a matrix that clearly demonstrates the proportion of any individual risk, which is taken into account when planning the activities of external state audit bodies (Figure 3).

The numerical values of this matrix reflect the risks divided into five categories according to such criteria as probability and materiality, where each combination of materiality and probability corresponds to a certain type of risk. This grouping makes it possible to prioritize risks relative to each other. The black jagged line shown in the figure represents the critical risk tolerance threshold. All risks whose ranking ranks above this threshold are considered "intolerable".

Rice. 3.

The level of significance of risk manifestations is calculated as the product of averaged rating estimates of the probability of occurrence of an event and the significance of its occurrence. At the same time, when determining the level of significance of risk manifestations (within the framework of a qualitative risk assessment), the concept of mathematical expectation, which is also widely used in the framework of a quantitative risk assessment, can be involved.

The process of determining the quantitative assessment of risks is carried out in accordance with the results obtained in the framework of the previous risk analysis. The definition of a quantitative assessment includes the calculation of the probabilistic impact of the risk and the degree of its influence on the indicators of the financial and economic activities of the subordinate object of control.

It is generally accepted that the process of carrying out a quantitative risk assessment is more labor-intensive than any other type of assessment, and involves the use of mathematical models as its main tool.

In a generalized form, the methodology for quantitative risk assessment in the framework of the external state audit of the foreign countries under consideration can be classified into three groups:

1) The method of comparison with the standard consists in comparing the actual or predicted values of the parameters with the planned values in order to establish the facts of deviations from the acceptable level.
2) The method of using "improbable" models assumes the presence of subjective assumptions in the assessment of risk manifestations and takes as a basis the processes factor analysis and content risk analysis.
3) Methods of using probabilistic models allow assessing risk events and their impact, taking into account a wide range of data (including past periods) and modeling the results of the future development of the situation. Within the framework of this group, the economic and statistical method, simulation modeling, the assessment of risk phenomena by independent experts, and the methodology for calculating acceptable audit risk are actively used.

The most widespread method of comparison with the standard, characterized by the relative simplicity of its application. This method involves the calculation of numerical values of parameters characterizing the impact of risk manifestations on the activities of the subordinate object of control.

The algorithm for calculating and assessing risks in accordance with this method provides for determining the difference between the planned (officially approved) and predicted (or actual) values of the parameters:

A P \u003d Ryl - Rpr,

where Ryl is the planned (approved) value of the parameter (excluding negative impact potential risk); Ppr - predicted (taking into account the corresponding risk) value of the parameter.

Thus, at the stage of data collection for risk-based planning of the activities of external state audit bodies, the facts of all kinds of deviations are established, which are subsequently used to substantiate the conclusions.

Within the framework of the above calculations, the risk coefficient is used, which reflects the proportional ratio of parameter deviations both up and down from the prescribed level: Risk coefficient = М-/М+

where M- (+) - the predicted values of the parameters, less or, conversely, exceeding the planned values.

As part of the collection of preliminary information about the object of control, the inspecting staff of external state control bodies, based on the use of this coefficient, gets an opportunity to get an idea of the effectiveness of the functioning of the internal control system.

Factor analysis is used to assess the state of affairs at the audit object at a preliminary stage, as well as to forecast the possible degree of audit risk. It is based on the analysis and assessment of the parameters of risk factors, which makes it possible to identify the areas most vulnerable to the occurrence of risk, that is, to identify the main sources of risk occurrence, to assess the degree of their impact and significance in a given situation.

The content analysis method is based on the calculation of parameters that contain not only the scenario consequences of an occurrence, but also the probability of occurrence of risk factors. essence this method- calculation of the potential occurrence of a risk and determination of the probable damage caused by a specific risk. Within the framework of this approach, the concept of probability is used to determine the frequency of occurrence of individual events and is calculated as an empirical scale of risk factor probabilities.

The economic-statistical method aims to calculate the probability of an event associated with risk, based on statistical indicators, such as: coefficient of variation, mean expected value (mathematical expectation), variance, standard deviation.

The simulation method involves the projection of the situation that has actually developed at a particular point in time into a virtual model, which makes it possible to visually demonstrate various scenarios for the development of events based on the given parameters. It should be noted that the application of this method is impossible without the use of specialized computer programs (for example, Monte Carlo, Pertmaster Risk), which makes this approach to risk assessment one of the most complex and costly.

Methods peer review risks are based on the involvement of independent third-party experts to obtain information and conclusions related to risks. These methods are universal in nature, as they can be used both in the framework of quantitative and qualitative assessment of risk factors, and are not dependent on the actual availability of initial information data. A significant disadvantage of this method is the possibility of distorting the accuracy of the results and conclusions obtained due to the fact that the assessment is based on risk factors subjective approach.

As part of the external state audit, the method of assessing the acceptable audit risk is also used, according to which the level of this risk is determined by the following formula:

where DAR - acceptable audit risk (Desired Audit Risk), 1R - inherent risk (Inherent Risk), DR - risk of not detecting an error (Detection Risk).

When using this method, the risk is perceived as a combination of 2 risk factors:

the factor of the existence of significant inaccuracies in the reporting of the object of control;
the factor of possible non-detection of the above incorrect reporting by the inspecting staff and the formation of incorrect conclusions of the auditor in this regard.

The use of the risk management theory methodology makes it possible to fully apply to objects, subordinate bodies external state audit, identify the most relevant risks, make a qualitative and quantitative assessment of the significance of certain risks, as well as the likelihood of their occurrence, rank the likely risks based on a qualitative and quantitative assessment, building a priority list for developing a future plan for the implementation of control activities based on risk - oriented approach.

The risk assessment of the control object has a direct impact on the frequency of its verification: more high value risk assessment corresponds to a high frequency of inspections.

When forming a plan for the control activities of the body carrying out external state audit in the countries under consideration, the following calculation algorithm is used:

Objects of control to be included in the plan of control activities = B + CP / 2 + H / 3,

where B - control objects with a high degree of risk, СР - control objects with an average degree of risk, H - control objects with a low degree of risk.

In accordance with this algorithm, all control objects are classified into three groups: with high, medium and low risk. According to the results of the classification, the control plan of the external governmental audit body will include all the objects of the first group (high risk), 50% of the objects of control of the second group (medium risk) and 30% of the objects of the third group (low risk). In other words, objects of the first group are subject to mandatory annual audit, objects of the second group are subject to external audit once every two years, for objects from the third group, the frequency of external audit is once every three years.

The risk assessment algorithm as part of the formation of a plan for the control activities of external state audit bodies of the analyzed foreign countries can be presented in general view on the following scheme(Figure 4 1).

Rice. 4.

The audit judgment model is a symbiosis of audit risk, professional qualities and the experience of the auditor and the actual results of the audits. As part of data collection, the conclusion about the reliability of a single parameter when using this model is influenced by:

1) A priori assessment of the inspection team of the possible value of the parameter, expressed as a probability density (made based on the experience and knowledge of the inspection team and their experience in assessing similar situations in the past).
2) Population check.
3) Comparison of test results with the results of a priori estimation and calculation of "posterior probabilities". This model can be represented graphically in Figure 5 1, where k* is the value of the reporting indicator, which was verified by auditors (for example, the initial cost of fixed assets, the cost of purchases made during the reporting period, etc.), L1 is the materiality interval for the indicator reporting; f(p) - function of subjective probability distribution.

The space below the curved line represents the auditor's judgment about the diversity of all values possible for the reporting indicator. The shaded area in the figure represents the likelihood of significant misstatement of reporting data.

Rice. 5.

The estimates of this model can represent the distribution of both discrete and continuous random variables. Among the advantages of this approach, it is worth noting the simplicity of calculations and the possibility of quickly pairing the test results with a priori probabilities and calculating a posteriori probabilities. The weaknesses of such a model include the possible confusion of subjective (psychological) probabilities with statistical particulars, as well as the mandatory formation of the corresponding function, which can present certain difficulties in a number of situations.

The benefits of a risk-based external audit control plan process become more apparent when one considers the disadvantages of not having such a process:

a) Within the framework of a non-statistical study, the algorithm for collecting evidence does not present an opportunity to build a clear logically complete sequence. That is, there is no basis for understanding the applied processes.
b) The lack of a clear presentation of the connection between data and judgments traps the auditor in the status quo trap, making it impossible to both promptly make changes and adequately defend their conclusions (for example, in court).
c) The algorithm for collecting actual data when conducting a non-statistical study does not imply the formation of ideas about the optimal amount of information collected and the mechanism for their interpretation, therefore, such an approach will inevitably lead to a disorganized use of resources (some objects or areas of control will be subject to excessive attention from external state audit bodies, others, on the contrary, will remain unverified). Even assuming that the inspection team and the auditor take into account this information, they lack sufficient justification that there is no irrational use of resources.

The essence of the logical approach in the framework of the implementation of risk-based regulation of external public audit is that it can be used to determine the likelihood of distortion of events after the control activities:

(1-B1)(1-B2) + (1-B1)B2(1-B4) + B1(1-B3)(1-B5),

where B1 is the probability that the data obtained are reliable initially, that is, before the implementation of the control measure;

B2 - the probability that during the control activity the presence of a distortion will be established;

VZ - the probability that after the control event, the existing misstatement will not be found;

B4 - the probability that the established distortion will be corrected during the control measure;

B5 - the probability that in the case of the formation of a conclusion about a non-existent misstatement, the error of the control measure will be detected.

The use of such an approach makes it possible to analyze the potential for errors by the inspectors in the framework of an external state audit (on which object / area and what errors can be made during data processing). The probability tree of the logical approach is shown in Figure 6 1 .

In addition to the risk analysis methods presented above, scientists have developed other methods for visualizing and quantifying risk factors, which have been highly appreciated by the external financial control authorities of the developed countries under consideration.

Previously, attempts to produce adequate analytical tools for assessing the risk factors of subordinate objects of control ended in failure due to the extreme complexity of processes and systems in the economy, the very contradictory and heterogeneous nature of relations and dependencies of economic objects.

Rice. 6.

In the process of assessing the risk factors of subordinate control objects as constituent element system of economic relations, it is necessary to carry out a comprehensive assessment of the risk factors of management bodies and processes as a single cybernetic system.

A similar approach is used by the Accounts Chambers of developed countries for socio-economic "diagnostics" through the Data Envelopment Analysis (DEA) methodology, which embodies the result of the work of a number of scientists in the framework of interdisciplinary research of the last two decades in the field of economics, system analysis and operations research. The basis of the DEA methodology is the fundamental principles of mathematical economics, such as D. von Neumann's economic models, the theory of production functions, V. Leontiev's production models, V. Pareto's optimality principles.

Rice. 7.

The essence of the DEA approach lies in the study of the set of input and output parameters of the subordinate object of control during its functioning in the surrounding economic environment. The mathematical expression of the essence of the DEA approach is reflected in the solution of a large family of optimization problems. In the framework of solving these problems, the objects of control act as a set of agents that process state resources into some result or social effect.

The subordinate object of control at the input has a set of parametric data (including the results of financial and performance audits), and at the output - parameters characterizing the assessment of risk factors inherent in the subordinate object (Figure 7). The obvious advantage of this technique is the interconnection of a large number of heterogeneous factors within the framework of the analysis of a single system or a number of systems, which makes it possible to significantly increase the efficiency of assessing the risks of the operation of an object.

The described method makes it possible to assess the quantitative measure, dynamics and trends of the emergence and development of the risks of the functioning of control objects, visualizing a multidimensional econometric space (using the construction of two-dimensional and three-dimensional sections).

Figure 8 shows a cross-section of the derivative of the risk function of a subordinate control object in a model with one input and one output parameter.

Rice. eight.

The point set, shown in Figure 8, of the subordinate control object is very informative, since it forms an idea of the relative risk factors of the object. The degree of risk is characterized by the location of the point of the analyzed object of control relative to the boundary of the set:

if the point is on the boundary of the function (points (XI, Yl), (X2, Y2), (X3, Y3), (X4, Y4)), then the probability of risks of the control object tends to one hundred percent;
if the point is inside the set (point (X5,Y5)), then the degree of risk is characterized by the distance from the boundary of the function - the smaller this distance, the higher the risk.

The DEA approach makes it possible to determine a quantitative measure of the risk factors of an object, makes it possible to determine the ways for the best optimization of risk manifestations, identify stability zones of a subordinate object, analyze trends and dynamics of changes in the state of affairs of an object as a system. Such advantages of this approach allow more reasonable development and implementation of strategies for the implementation of external public audit.

Summing up, it should be noted that at the stage of developing a plan for the implementation of control activities, external state audit bodies of the foreign countries in question carry out a kind of research to identify subordinate institutions with a high degree of risk factors, followed by ranking the risk level of these institutions to form a priority list for the implementation of control activities. Within the framework of this study, not only the facts of the existence of risks are established, but also the misuse or inefficient use of public funds is curtailed along the way; suppression of overestimation of the cost of expected expenses and their additional justification; without the use of additional financial resources of the state, there is an increase in the quality and (or) quantity of the provided services (goods, works); an analysis is made of alternative scenarios for the implementation of measures taken to achieve the goals of functioning of subordinate objects of control.

As a result, the above advantages of the risk-based approach to the implementation of external public audit allow us to conclude that it meets all modern requirements of a well-functioning, efficient system of public financial control and allow us to conclude that this approach contributes significantly to the effective and sustainable development of a state with high economic growth rates. .

Priority areas of social policy, changes in the composition and requirements for the co-existence of the state. powers, approval of new targeted programs, etc.
At the same time, the procedure for delimiting the control functions of the personnel of the object of verification, determining responsibility for non-performance (poor performance) of their functions, the presence of a legal service (lawyer) in the structure of the organization are also evaluated; even the experience and duration of work of the heads of the relevant departments. Compiled by the author
Compiled by the author
Compiled by the author
Compiled by the author
Compiled by the author