BUDGET PERFORMANCE RISKS ASESSMENT ISSUES IN RA

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.