STANDARDIZATION OF THE ACTIVITIES OF STATE FINANCIAL CONTROL AND AUDIT BODIES

Abstract

The article discusses the internal control standards adopted by the Internal Control Standards Committee of the International Organization of Supreme Audit Institutions, the construction and work process of the internal control system that meets these goals, the purpose and tasks of standardization, as well as the role of these standards in financial control and auditing. The articlealso provides information on the application of standards developed by the members of the Internal Control Standards Committee of the International Organization of Supreme Audit Institutions. Their educational perspectives are presented both in the context of good supervisory practices and in the context of examples of identified supervisory weaknesses. Purpose: The main purpose of the standards of financial control and auditing is to regulate the professional activity of private auditors and audit companies and to achieve the greatest objectivity in giving an opinion on the reliability of the audit, as well as to establish uniform quality criteria for comparing audit results. International audit standards are necessary to form uniform basic requirements that define the standards for audit quality and reliability and ensure a certain level of assurance of audit results by strictly observing all of the above requirements. Methodology: Induction, deduction and analysis methods were used in the research work. The result of the research: The presence of a single methodological platform in the standards of different types of control will increase the efficiency and effectiveness of all types of fifinancial control, as well as the possibilities of convergence between them. The introduction of uniform standards and the strengthening of the integration of financial control and audit institutions at different levels will allow the creation of a financial and budget control database, which, in turn, will allow not only more efficient planning of the work of all structural elements of the financialcontrol system, but also the preventio n of violations of the norms of financial and budget legislation. it will be the basis for imposing restrictions on the management positions of officials.