Legal frameworks for national projects: standardized audit as a factor in achieving sdgs

• Elena Fedchenko ^[1] ; Lyubov Gusarova ^[1] ; Anastasia Lysenko ^[1] ; Lubov Chaykovskaya ^[2] ; Inna Vankovich ^[1]
  1. [1] Financial University

     Financial University

     Rusia

     
  2. [2] Plekhanov Russian University of Economics Moscow
• Localización: Journal of Law and Sustainable Development, ISSN-e 2317-4056, ISSN 2764-4170, Vol. 11, Nº. 1, 2023
• Idioma: inglés
• Títulos paralelos:
  • Estruturas legais para projetos nacionais: Auditoria padronizada como fator para alcançar os ODS
• Enlaces
  • Texto completo
• Resumen

  • Objective: The article suggests a comprehensive (standardized) approach to the audit of national projects which are tools for countries to achieve the UN Sustainable Development Goals. The study aims at developing the main directions of the audit of national projects carried out by the control and accounting authorities of the Russian Federation.

    Methods: The study considers Russian and foreign project audit methods used in corporate and public sectors of the economy.

    Results: The authors conclude that it is expedient to establish not only the task of assessing the efficiency and effectiveness of the use of budgetary funds but also the task of analyzing the achievement of the UN SDGs and national development goals as the main objectives of the state audit of national projects.

    Suggestions: To solve these tasks, the following audit methods should be used: 1) the project audit that should embrace all stages of the project life cycle; 2) the audit of national project indicators to measure the effectiveness and evaluate the impact of various results of the national project implementation, including using the project maturity model.