State financial control and audit: results of events and development prospects

In modern realities, state financial control and audit are one of the most important processes in the socio-economic field of the state, allowing to increase the efficiency of using state and other resources, financial responsibility of controlled environment objects and suppression of financial violations and budget risks. In this regard, an important aspect of the problem under consideration is the study of the results of control measures for the formation of an analytical report, which will determine the prospects for further regulatory, legal, organizational and methodological development of state financial control and audit. Thus, in this study, the categorical apparatus of state financial control and audit is defined, the dynamics of the indicators of the number of inspections, the number and volume of violations for 2019-2023 by groups of control objects are analyzed, the indicators of the relationship between the number of inspections, the number of violations and the amount of violations are calculated, an indicator of the excess of the increase in the identified violations over the increase in the number of inspections is proposed to assess the effectiveness of state financial control and audit from an increase in the number of inspections.