Abstract
The subject of this article is the mechanism of standardization of the organization and implementation of internal financial audit by the main managers (managers) of budget funds. The need for the latter to implement methodological support for internal financial audit actualizes the need to analyze the provisions of the federal standards for internal financial audit introduced in January 2020. The purpose of the article is to analyze the fundamental changes and innovations of the new standards. The author uses the methods of empirical, theoretical and comparative research, systematization of information. The results and conclusions of the study can be taken into account by the chief administrators (administrators) of budget funds as recommendations when bringing the methodological support of internal financial audit in line with the requirements of federal standards.
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