Abstract
The article highlights the current needs of the state in implementing the financial and economic control, which requires a combination of financial audit and performance audit. The need to ensure the approach is largely stipulated by the specifics of the activities of control and accounting bodies and their territorial structure. The problems associated with the organization of the activities of state external financial control at the level of subjects of the Russian Federation are of par-ticular importance. The current state of the legal regulation of the control and accounting bodies’ activity at the level of the subject of the Russian Federation has been examined; it has been inferred that the accounts chamber, being the regional control entity, has organizational and functional independence and prospects for development. At the same time, the lack of a modern unified concept of financial and control activities does not allow to develop common approaches to assessing the effectiveness of the control and audit bodies. It has been found that the Accounts Chamber activities in the Republic of Dagestan founded on September 28, 1995, are aimed at ensuring the legality and efficiency of using public funds and assets, at identifying corruption components in the budget and financial sphere. The analysis of the structure of budget and financial violations, according to the results of the Accounting Chamber of the Republic of Dagestan, indicates the multiple violations in the budgetary sphere, in the trade and procurement processes, reflecting financial and economic operations in the primary accounting and reporting, etc. There have been given the recommendations to unify control and accounting bodies at the regional level, to introduce information systems in the control environment for the purpose of improving the efficiency of public resources management at the level of the subjects of the Russian Federation.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Vestnik of Astrakhan State Technical University. Series: Economics
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
