The article discusses approaches applied by supreme audit institutions of foreign countries to identifying and selecting audits in government sector. Significant attention is paid to issues of risk consideration and assessment. Critical observations on the effectiveness of risk analysis are provided.
Abstract
The article discusses approaches applied by supreme audit institutions of foreign countries to identifying and selecting audits in government sector. Significant attention is paid to issues [...]
The paper presents the results of an inventory of the regulations for the distribution of matching grants to the regions of Russia, as well as the evaluation of the direct stimulating effect of a specific grant using econometric analysis of panel data. The study allows to formulate specific recommendations for eliminating the identified negative incentives of matching grants and improving the existing methods of grants’ distribution to subnational governments.
Abstract
The paper presents the results of an inventory of the regulations for the distribution of matching grants to the regions of Russia, as well as the evaluation of the direct stimulating effect [...]