Audit of National Projects as a Factor in Achieving Sustainable Development Goals

Abstract

This article aims to develop a new methodology for auditing national projects in the Russian Federation. The authors analyzed eight reports of control and accounting bodies and concluded that they lack information on assessing indicators, criteria, and effectiveness of national projects. To address this, the authors used the PMBOK approach to assess the audit results and developed a matrix for quality planning indicators and achieving project goals and results, as well as a compliance matrix for information and analytical support. The study formed an integrated approach, including strategic audit, performance audit, financial audit, and compliance audit. Limitations of the study include the complexity of national projects, which may affect the depth of analysis. Future research could explore using new technologies and adapting the methodology to changing conditions.