Audit of the Effective Use of Public Resources to Support Innovation in the Digital Environment

Abstract

The need to move from a formal review of budget spending to an assessment of an actual socially significant effect of government support for science and technology explains the relevance of the study. The rapid introduction of digital technologies in all areas of activity explains the goal set by the authors – to substantiate the digital transformation of auditing the effectiveness of public resources use in the innovation sector through the development and implementation of a system of criteria and indicators verified using automated procedures. The methodology is based on an integrated approach to assessing innovation activities funded from budgetary funds, taking into account the specifics of the field under consideration, the long-term goals, the multidimensional impact on the economy and society, as well as the importance of embedding control mechanisms in the digital environment. As a result of the research, a system of basic performance audit criteria and corresponding indicators has been proposed, tested on the basis of methodological recommendations of the Accounts Chamber of the Russian Federation and data from Rospatent. Special attention is paid to practical aspects of control automation: from the integration of data from the Gosaudit system and the Federal Treasury to the use of artificial intelligence, Big Data, blockchain and robotic process automation (RPA) technologies. The stages of embedding performance indicators in the digital environment have been developed, allowing for continuous risk-based monitoring, identifying projects that simulate innovative activities, and blocking inefficient operations. An analysis of the literature has shown that traditional approaches to control in the innovation sphere do not meet the requirements of today. A priority area for the development of public audit is the transition from a retrospective review of estimates to a model of preliminary analytical risk assessment based on a single interdepartmental digital platform. The practical significance of the work lies in the proposal of specific tools for the digital transformation of auditing aimed at increasing the economy, efficiency and transparency of the use of public resources to achieve national goals.