Отдельные аспекты применения федеральных стандартов внутреннего государственного (муниципального) финансового контроля

Abstract

The article is dedicated to the review of the federal standards of internal state (municipal) financial control. The article reveals the possibilities of applying the developed standards by supervisors while performing control measures in the financial and budgetary sphere. The article highlights the necessity of increasing the efficiency, rationalization and modernization of the processes of organization and implementation of internal state (municipal) financial control through standardization, covering all stages of the control event. The approved standards reveal the principles of control activities, organize the rights and responsibilities of officials of objects and subjects of internal state (municipal) control. The review includes standards that regulate the planning and conduct of inspections, audits and surveys, the formulation and implementation of their results, and standards that detail the rules for pre-trial appeal and reporting on the results of control activities.