Mitrofanova I.V. ASSESSING THE IMPLEMENTATION OF GOVERNMENT PROGRAMS: THE CONCEPT OF RISK-BASED PERFORMANCE AUDIT (BASED ON MATERIALS FROM THE REPUBLIC OF CRIMEA AND THE CITY OF SEVASTOPOL)
DOI: https://doi.org/10.15688/ek.jvolsu.2026.2.4
Doctor of Sciences (Economics), Professor, Chief Researcher, Laboratory of Regional Economics, Federal Research Centre the Southern Scientific Centre of the Russian Academy of Sciences, Chekhov St, 41, 344006 Rostov-on-Don, Russian Federation; Professor, Department of Economic Theory, Regional Economics and Entrepreneurship, Volgograd State University, Prosp. Universitesky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0003-1685-250X
Abstract. A program-targeted approach and an assessment of the effectiveness of its results are significant areas of public development management. The hypothesis of this study is to identify the presence of controlled and uncontrolled risks when assessing the effectiveness of the implementation of government programs. This approach forms the concept of a risk-oriented performance audit. The research methodology is based on the theories of project management, efficiency assessment, and risk-oriented management. The methods used include a comparative analysis of the regulatory framework and statistical indicators for assessing the effectiveness of state programs at the federal and regional levels (based on the materials of the Republic of Crimea and the city of Sevastopol). A hierarchical pyramid of risks has been formed, with the lower level consisting of an assessment of the implementation of control points, which represents the primary own risk, i.e., the implementation of state programs by the direct executors, the employees of the executive authorities, and the upper level representing the systematic risk based on uncontrollable factors at the federal level. To improve the accuracy of assessing the effectiveness of state regulation of the tools under consideration, it is proposed to evaluate the effectiveness of the implementation of state programs at the regional level based on the degree of implementation and adjustment of control points and the provision of measures (results) for which they are designed. The achievement of the indicators of state programs and their structural elements is influenced by secondary, tertiary, and so on, own risks. Their neutralization does not depend on the direct performers, so it should be taken into account separately, taking into account the impact of risks generated by regulators, as well as systematic risks. In addition, it is proposed to use the criteria for performance audit of the standards of the Accounts Chamber of the Russian Federation.
Key words: government programs, assessment of the effectiveness of government programs, own risk, systematic risk, performance audit.
ASSESSING THE IMPLEMENTATION OF GOVERNMENT PROGRAMS: THE CONCEPT OF RISK-BASED PERFORMANCE AUDIT (BASED ON MATERIALS FROM THE REPUBLIC OF CRIMEA AND THE CITY OF SEVASTOPOL) by Mitrofanova I.V. is licensed under a Creative Commons Attribution 4.0 International License.
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