Prospects for implementation of risk-oriented approach in order to conduct audit of effectiveness of existing measures of state support of Russian industrial enterprises

The article conducted an analytical review of the prospects for implementing a risk-based approach in order to audit the effectiveness of existing government support measures for Russian industrial enterprises. The author argues for the relevance and significance of the research topic. A brief description of the current situation of the sectors of the Russian industry is given, the vector of measures of state support for industrial enterprises at the current stage is being specified. The thesis is formulated that due to the uncertainty of the country's economic development prospects due to geopolitical imbalances, and therefore the degree of impact of environmental factors on the domestic producer, there is a need to strengthen and/or improve the mechanism for assessing (audit) the effectiveness of existing state support measures for industrial enterprises. We are considering an alternative to integrating the element (s) of a risk-oriented approach to solve key tasks in this direction. Methodological practice-oriented recommendations on the implementation of a risk-oriented approach are proposed in order to audit (assess) the effectiveness of existing measures of state support for Russian industrial enterprises.