Theoretical and Methodological Potential of Strategic Audit in the Implementation of National Priorities of the Russian Federation

The intensification of legislative activity in the fiscal sphere makes clear the importance of effective control as a factor of state stability. The problems of mainstreaming legal instruments of state financial control generate a natural interest among scientists and practitioners. Analysis of strategic audit and strategic planning has led to conclusions in the area of methodological approaches to strategic planning. The study resulted in a recommendation on the application and improvement of strategic audit methods in the implementation of strategic planning.