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BUDGET PERFORMANCE RISKS ASESSMENT ISSUES IN RA

This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

CC BY-NC 4.0 This work is licensed under Creative Commons Attribution–NonCommercial International License (CC BY-NC 4.0).

Abstract

The article analyses the budget system of control implementation and applied approaches in the implementation stage of budgeting performance. The methodology of risk-based inspections in RA was surveyed, and some problematic parts were highlighted. By addressing the above-mentioned questions, it has been proposed more complete and effective approach to risk assessment, which allows more accurate assessment for the implementation of maximum effective control with limited resources.

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