LAUSR

The article analyzes the state of strategic planning and audit in the Russian Federation. There is a low level of implementation of the country’s main strategic documents, which is due to the insufficient realism of their goals. In turn, the shortcomings of strategic documents are largely a consequence of the lack of regulatory rulemaking and the closed nature of the procedure for their development. Strategic audit in Russia is still not effective enough, since the practical significance of the recommendations of the Accounts Chamber is not great—the problems it reveals cannot be eliminated at the stage of implementation of strategic documents, and it is actually excluded from participation in their development. Based on the results of the analysis, the authors formulate proposals on the areas of improving the procedures for strategic planning and audit.