Implementation of smart control approaches into the architecture of internal state financial control standards

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This paper analyzes the formation of the architecture of internal state financial control standards, reveals the directions of transformation of methodological tools related to the introduction of digital tools into the processes of budget planning and budget execution of the budgetary system of the Russian Federation, evaluates methodological approaches used in the practical activities of control subjects, analyzes the influence of internal and external factors on the processes of formation of methodological support and technological support control in the financial and budgetary sphere. The article defines the types and focus of the application of standards, justifies the allocation of organizational standards and functional standards, defines the role of standards for control processes and standards for the use of digital tools. The article analyzes the functional orientation of the activities of internal state financial control bodies, based on the specifics of the activities of structural divisions, control mechanisms, reveals individual elements of methodological tools, and draws conclusions regarding the transformation of the database of standardized documents revealing the content of the powers being exercised. The formed conclusions aimed at solving problems related to the development of approaches to the transformation of the tools of internal state financial control justify the importance of forming effective solutions that ensure the effective functioning of control mechanisms in the financial and budgetary sphere.

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Smart control, internal state financial control, standardization, standards, control in the financial and budgetary sphere, standards architecture

Короткий адрес: https://sciup.org/142243103

IDR: 142243103   |   DOI: 10.17513/vaael.3781

Статья научная