Assessing the Effectiveness of the Controlling System in the Public Sector: An Analytical Review of Modern Approaches

Objective: The study aims to improve the methodological and procedural foundations of controlling in the public sector by developing an approach to evaluate its effectiveness under the conditions of global economic shifts and growing demands for efficiency in public administration. Methodology/Approach: The research is based on an analytical review of Russian and international literature, regulatory frameworks, and applied practices. The authors apply system-based, object-based, and risk-oriented approaches, integrating them into a comprehensive methodology that allows both narrow (component-specific) and broad (system-wide) evaluations of controlling effectiveness. Originality/Relevance: While existing studies mainly focus on corporate or sector-specific contexts, this work emphasizes the public sector as a distinct environment, proposing an integrated approach to measuring the maturity and effectiveness of controlling systems. In addition to strengthening governance and accountability in state institutions, the proposed framework enhances sustainable competitive intelligence by equipping organizations with tools for resilience, policy development, and strategic management in uncertain environments. Main Conclusion: The results demonstrate that a balanced integration of system, object, and risk-oriented approaches yields a synergistic effect, ensuring flexibility, transparency, and improved decision-making in public sector management. Theoretical/Methodological Contribution: The article contributes a conceptual framework and methodological toolkit for assessing controlling effectiveness in the public sector. It systematizes evaluation principles, tools, and indicators, offering a model adaptable to different organizational contexts, and thereby advancing both theory and practice of sustainable public sector management.