Improving the Organization of State Audit of the Implementation of National Projects

This article explores the development of public administration theories, identifying stages in the development of public audit, including cameralistics, classical theory, scientific management, critical self-assessment, new public administration, good governance, new public administration, and digital government. The presented stage-by-stage analysis demonstrates the continuous evolution of the institution of public audit. A comprehensive (system-oriented) approach to improving the organization of public audit of national projects is proposed. This approach integrates all key elements: purpose, subject, object, tasks, functions, principles, methods, classification of factors, and tools. A three-factor organizational model of public audit of national projects has been developed, encompassing analytical and audit, organizational and communication, and management and adjustment components. This allows for the integration of public audit bodies into national project lifecycle management processes and includes a mechanism for supporting management decisions on the implementation of NPs at all phases of their lifecycle. A methodology for organizing state audits of national project implementation has been developed. It includes procedures for conducting control and expert-analytical activities throughout the national project life cycle; an assessment of national project management effectiveness, including a set of indicators: the effectiveness of management decisions, the quality of management decisions, management adaptability, risk-oriented management, and strategic alignment; standard forms of working documents; procedures for interdepartmental interaction; and regulations for exchanging data with state information systems.