BRICS SAIs Discuss Auditing Methodology of Government Support for Innovation
On August 18, 2026, the Accounts Chamber of the Russian Federation hosted the multilateral BRICS SAIs online experience-sharing seminar on "Auditing methodology of government support for innovation".
Mr. Dmitry Zaitsev, Auditor, Member of the Board of the Accounts Chamber of the Russian Federation, presented Russian experience at the seminar. The speaker paid attention to the specific challenges faced by SAIs when conducting audits of innovations and technological development, including high risk and risk appetite, understated benchmarks, as well as complex governance structures that often lead to duplication of government support measures. Mr. Dmitry Zaitsev emphasized that in order to overcome all identified limitations in conducting audits, the Accounts Chamber applies the Methodological Recommendations for Auditing State Support for Innovation Activities which are based
on 4 fundamental principles – a portfolio approach, risk appetite recognition, comparative assessment and retrospection. The speaker also highlighted the importance of using the Technology Readiness Level scale in auditing which allows providing the Government with strategic recommendations aimed at the effective use of federal budget funds and public policy reshaping.
In conclusion, Mr. Dmitry Zaitsev noted that the experience of the Accounts Chamber of the Russian Federation demonstrates how the implementation of clear methodological recommendations
and portfolio principle can transform auditing into a developmental rather than punitive tool.
Representatives of SAIs China, Egypt, Ethiopia, India, Indonesia, and South Africa also made presentations during the event. Colleagues from SAIs Brazil and UAE attended the meeting as well.
The seminar participants noted that when auditing innovative projects three basic types of audit are used – financial audit, compliance audit and performance audit. Meanwhile, there is currently no unified audit methodology in the innovation sphere within INTOSAI.
Concluding the event, the seminar moderator, Mr. Timur Makhmutov, Director of the Department for International and Regional Cooperation of the Accounts Chamber of the Russian Federation, thanked the colleagues for their insightful presentations and invited them to take part in the Accounts Chamber's projects – the Digital University for the INTOSAI community (U-INTOSAI) and the Public Audit Knowledge Repository.
