THE RELATIONSHIP OF THE CONCEPT OF STATE FINANCIAL CONTROL AND AUDIT

Abstract

The article examines the problems of financial control, which are most closely related to the general problems of control activity, the purpose of which is to identify the results of the regulatory influence of the subject on the object, in the determination of deviations from the established control indicators and their assessment. Based on the study of many studies, the common features and differences of the conceptual apparatus of state financial control and state financial audit were defined and clarified. Emphasis is placed on the fact that the vagueness of concepts and the contradiction of reasoning on this issue hinder the creation of a coherent and effective system of control over the management of state finances, which hinders the implementation of the intended strategic programs of the country's development. The need to strengthen the coordination of state audit and state financial control and joint planning of the activities of control bodies for violators is substantiated, but so that this does not interfere with the work of normal enterprises. The result of this is the need to introduce audit into the practice of the bodies that are part of the state financial control system, improve its methodology, and deepen contacts with independent audit organizations. It was determined that in order for the ideas of the state audit and the relevant institution to take root in domestic economic practice, it is necessary to carry out deep changes in the worldview, people's ideas about the proper organization of the government system, about the principles of the relationship between the individual, society and the state, the formation of new economic institutions that able to regulate the relationships of various business entities. It is noted that the principles of organization, content and powers of the state audit are in each individual country the historical result of a conscious choice and legislative consolidation of positive international experience gained in the field of public finance management. a clear system of state financial control will be built. Keywords: state financial control, state financial audit, public control, society's rights, economic system.