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A modern approach to assessing the performance of institutions of control and accounts

Vol. 26, Iss. 2, FEBRUARY 2020

Received: 17 December 2019

Received in revised form: 9 January 2020

Accepted: 23 January 2020

Available online: 28 February 2020

Subject Heading: Financial control

JEL Classification: G29, Н50, Н59, Н89

Pages: 285–298

https://doi.org/10.24891/fc.26.2.285

Timoshenko K.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
ksenia.timoshenko.97@mail.ru

https://orcid.org/0000-0002-4045-3667

Subject This article analyzes the modern models for assessing the effectiveness of State external financial control bodies, highlighting their advantages and disadvantages.
Objectives The article aims to conduct a comprehensive study on assessment of the effectiveness of the bodies of control and accounts of the Russian Federation and create a new model that helps draw complete and reliable conclusions about the effectiveness of the control activities.
Methods For the study, I used the methods of logical, comparative, statistical analyses, and a strategic planning technique, or SWOT analysis.
Results The article offers an original efficiency assessment model that provides a comprehensive analysis of each of the areas of activity of the control and accounts bodies in both preventive and ex-post control.
Conclusions Modern approaches do not allow for an analysis of the effectiveness of preventive control. They need to get updated. It is necessary to introduce a unified methodology for assessing the effectiveness of control and accounts bodies, which will help not only identify and minimize shortcomings in the activities of previous periods, but also shape plans of control bodies' events for next years.

Keywords: efficiency, bodies of control and accounts, public external financial control, preventive control, follow up control

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