BUDGET PERFORMANCE RISKS ASESSMENT ISSUES IN RA

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Submitted: 2025-05-08; Published: 2025-05-08

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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.