Conducting a strategic audit during the development and approval of state strategic planning documentsy

The current realities of the work of federal executive and legislative authorities force the professional community to develop approaches to auditing and monitoring the processes of adoption, approval and execution of strategic planning documents of the Russian Federation. The study substantiates the need for a strategic audit during the development and approval of strategic planning documents. The paper presents the main comments of the Accounts Chamber of the Russian Federation on the current strategic planning system, and also describes the system-wide problems of developing strategic planning documents. The authors have developed possible directions of strategic audit in the development of strategic planning documents, as well as methodological principles that can be guided for the effective implementation of strategic audit in the development of strategic planning documents. In conclusion, the authors present the primary tasks of strategic audit in the development and approval of strategic planning documents.