The Development of Public Audit of the Activities of Federal Executive Bodies

The development of the theoretical and methodological foundations of state audit is becoming particularly relevant in light of the state policy’s focus on achieving national goals. The aim of this study is to propose directions for advancing the state audit of federal executive bodies’ activities. The research employs general scientific methods, including empirical and theoretical research methods. In particular, using the sampling observation method, the study assesses the justification of the initial maximum price for R&D work posted in the Unified Information System in the field of procurement. The study results in a proposed mechanism for improving the organization and conduct of state audit by the Accounts Chamber of the Russian Federation. This mechanism involves the simultaneous development of methodological support and the information environment. As part of developing the state audit information environment for monitoring the justification of the initial maximum price for R&D work, a database has been created, structured around a reference guide of evaluation criteria, a classifier of violations and deficiencies, and a case database. These resources are intended for use in control and expert-analytical activities and contribute to the expansion of scientific knowledge regarding the development of the methodological foundations of state audit.