Legal frameworks for national projects: standardized audit as a factor in achieving sdgs

Authors

DOI:

https://doi.org/10.37497/sdgs.v11i1.259

Keywords:

Sustainable Development Goals, Supreme audit institutions, Audit of national projects, Project audit, Audit of national project indicators

Abstract

Objective: The article suggests a comprehensive (standardized) approach to the audit of national projects which are tools for countries to achieve the UN Sustainable Development Goals. The study aims at developing the main directions of the audit of national projects carried out by the control and accounting authorities of the Russian Federation.

Methods: The study considers Russian and foreign project audit methods used in corporate and public sectors of the economy.

Results: The authors conclude that it is expedient to establish not only the task of assessing the efficiency and effectiveness of the use of budgetary funds but also the task of analyzing the achievement of the UN SDGs and national development goals as the main objectives of the state audit of national projects.

Suggestions: To solve these tasks, the following audit methods should be used: 1) the project audit that should embrace all stages of the project life cycle; 2) the audit of national project indicators to measure the effectiveness and evaluate the impact of various results of the national project implementation, including using the project maturity model.

References

Abanda, F.H., Chia, E.L., Enongene, K.E., Manjia, M.B., Fobissie, К., Pettang, U.J.M.N., & Pettang, C.A. (2022). Systematic review of the application of multi-criteria decision-making in evaluating nationally determined contribution projects. Decision Analytics Journal, 5, 100140. https://doi.org/10.1016/j.dajour.2022.100140 DOI: https://doi.org/10.1016/j.dajour.2022.100140

Belcher, B.M., Claus, R., Davel, R., & Ramirez, L.F. (2019). Linking transdisciplinary research characteristics and quality to effectiveness: A comparative analysis of five research-for-development projects. Environmental Science & Policy, 101, 192-203. https://doi.org/10.1016/j.envsci.2019.08.013 DOI: https://doi.org/10.1016/j.envsci.2019.08.013

Congress of the International Organization of Supreme Audit Institutions. (2019, September 25). Retrieved from: http://www.kremlin.ru/events/president/news/61641

Department of Research and Methodology of the Accounts Chamber of the Russian Federation. (2022). Analytical note. Multicriteria methods: Application to decision making. Retrieved from https://ach.gov.ru/news/kak-reshat-zadachu-prioritizatsii

ESG Aspirations. (2023). Sberbank. Retrieved from https://www.sberbank.com/ru/sustainability

Famuwagun, O.S. (2020). Project management methodologies and bodies of knowledge in contemporary global projects. Proficiency attestation. http://dx.doi.org/10.13140/RG.2.2.11247.87204

Fernandes, H. (2013). Performance auditing by the Portuguese court of auditors. Tékhne, 11(1), 41-49. http://dx.doi.org/10.1016/j.tekhne.2013.05.004 DOI: https://doi.org/10.1016/j.tekhne.2013.05.004

Fotina, L.V. (2017). Voprosy sovershenstvovaniya sistemy gosudarstvennogo upravleniya v sovremennoy Rossii: Mezhdunarodnyy sbornik nauchnykh statey [Issues of improving the system of public administration in modern Russia: International collection of scientific articles]. Moscow: MAKS Press, 464 p.

Gasik, S. (2016). National public projects implementation systems: How to improve public projects delivery from the country level. Procedia - Social and Behavioral Sciences, 226, 351-357. https://doi.org/10.1016/j.sbspro.2016.06.198 DOI: https://doi.org/10.1016/j.sbspro.2016.06.198

GUID 5290. (2019). Guidance on audit of the development and use of key national indicators. INTOSAI. Retrieved from https://www.issai.org/wp-content/uploads/2019/09/GUID-5290-Guidance-on-audit-of-Key-National-Indicators.pdf

Matos, S., Lopes, E. (2013). Prince2 or PMBOK – A question of choice. Procedia Technology, 9, 787-794. http://dx.doi.org/10.1016/j.protcy.2013.12.087 DOI: https://doi.org/10.1016/j.protcy.2013.12.087

Methodological guidelines on the application of types of results and standardized benchmarks of federal projects. (2019). Approved by the Government of the Russian Federation No. 2523p-P6 on March 22, 2019. Government of the Russian Federation. Retrieved from http://government.ru/news/36239/

Methodological recommendations on the organization of project activities in the federal executive bodies. (2018). Approved by the Government Project Office No. 1937p-P6 on March 12, 2018. Government of the Russian Federation. Retrieved from http://government.ru/info/31672/

Prochner, I., Godin, D. (2022). Quality in research through design projects: Recommendations for evaluation and enhancement. Design Studies, 78, 101061. https://doi.org/10.1016/j.destud.2021.101061 DOI: https://doi.org/10.1016/j.destud.2021.101061

Resolution 70/1, adopted by the General Assembly. (September 25th, 2015). Transforming our world: The 2030 Agenda for sustainable development. United Nations General Assembly. Retrieved January 13, 2023 from https://unctad.org/system/files/official-document/ares70d1_ru.pdf

Ribeiro, R.S. (2022). Relações Jurídicas Das Fundações De Apoio Com Instituições De Ensino Superior, Centros De Pesquisa Públicos E Terceiros No Marco Legal Das Políticas Públicas De Ciência, Tecnologia E Inovação. Brazilian Journal of Public Policy, 12(2), 386-408. https://doi.org/10.5102/rbpp.v12i2.7754 DOI: https://doi.org/10.5102/rbpp.v12i2.7754

Sarker, S.P., Sharma, P. (2022). Teaching And Research Of International Law In An Expanded World: Understanding From The Indian Perspective. Revista de Direito Internacional, 19(2), 294-312. https://doi.org/10.5102/rdi.v19i2.8580 DOI: https://doi.org/10.5102/rdi.v19i2.8580

Strategic plan 2017–2022. (2016). International Organization of Supreme Audit Institutions (INTOSAI). Retrieved from https://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/EN_INTOSAI_Strategic_Plan_2017_22.pdf

The XXIII INTOSAI Congress. (2019). International Organization of Supreme Audit Institutions. Moscow Declaration. Moscow, September 25-27, 2019. Retrieved from https://intosairussia.org/images/docs/moscowdeclaration/Moscow-declaration(RU).pdf

Downloads

Published

2023-02-28

How to Cite

Fedchenko, E., Gusarova, L., Lysenko, A., Chaykovskaya, L., & Vankovich, I. (2023). Legal frameworks for national projects: standardized audit as a factor in achieving sdgs. Journal of Law and Sustainable Development, 11(1), e0259. https://doi.org/10.37497/sdgs.v11i1.259