Audit of autonomous institutions on the basis of compliance risks

Turishcheva Tatyana Borisovna

The article is devoted to the consideration of the features of conducting an audit in autonomous institutions on the basis of compliance risks. In the course of the study, a classification of compliance risks was proposed. Also, the stages of organizing an audit in autonomous institutions are formalized, taking into account the relationship between the stages of auditing and assessing compliance risks. Based on the results of the study, recommendations were formulated for the development of the practice of conducting compliance audits in the field of public finance in Russia.

Keywords:compliance risks, compliance audit, autonomous institution, verification, assessment.