Abstract
This study examines the issues of the ethical code of employees of the external financial control bodies of Russia, as well as their impact on the organization of the activities of control and accounting bodies. This is a special category of employees for whom the format of their behavior in front of the state, subjects, municipalities and society as a whole should be determined. These employees must have high moral and ethical standards, be impeccable and correct. In any situation, the behavior of employees of external financial control should be impeccable, open, and friendly. Behavior should be characterized by impeccable characteristics both at work and at home. An employee may not act in a vicious manner, reduce the authority of the supervisory authority, or transfer information to third parties that has become available as a result of official activities. The paper analyzes the code of ethics and official conduct adopted by the community of control bodies at the federal and regional levels. The conclusions are formulated based on the analysis of the ethical code of employees of the external financial control of the subjects of Russia in relation to each employee of these control bodies. These rules must be consistent with each other, implemented and controlled in all areas of activity.
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