Analysis of the activities of the control and audit units of the Federal Customs Service of Russia

When managing customs authorities, control and auditing units are used to achieve the highest results. New forms and methods of control are being introduced into the activities of these departments every year, with the use of which approaches to inspections are changing. The article analyzes the activities of the control and audit units of the Federal Customs Service of Russia, identifies problems in the implementation of this activity. Directions for its improvement are proposed.