UDC 657.6
Authors
Volkov V.N.
Abstract
The article analyzes the achievements in the development of state audit (control) in the Russian Federation. Characterized by his
major innovations and the legal framework formed over the years of the post-reform development of Russia, including the norms of the Federal Law “On the Accounts Chamber of the Russian Federation”. It is concluded that further improvement of the legislation in this area should not occur in the direction of significant changes to the law, but by eliminating its existing discrepancies with other regulatory legal acts. The results of the state audit (control) achieved over the years of reforms in Russia, the level of modern development of the Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Federation, including in comparison with foreign countries, are assessed. It is noted that in most positions the state audit (control) in Russia is in line with prevailing international trends and is not inferior to best foreign practice. At the same time, the directions of its development are shown, in which there are significant reserves.
Keywords
state audit, state financial control, legal framework, level of development, internal financial audit, international, comparison.
