The use of accounting and reporting data in the transformation of customs control after the release of goods through the measures of customs monitoring and customs audit

The article is devoted to the issues of creating a methodology for the study of accounting data and swelling for officials of customs control units after the release of goods by the customs authorities of Russia in order to apply it as part of a customs audit as an additional tool in the organizational and economic mechanism for the provision of public services and as part of a measure preceding the customs audit. control - customs monitoring, which makes it possible to introduce a voluntary system for assessing the activities of participants in foreign economic activity in accordance with customs legislation as part of an integrated approach. It reveals the need to adhere to the targets of the Strategy for the Development of the Customs Service until 2030, building such models of customs monitoring and customs audit that will contribute to the effective implementation of the customs authorities' control functions. The article considers the content and principles of the study of accounting (financial) reporting for customs purposes, provides an analysis of the economic conditionality of the use of customs monitoring and customs audit. The main conclusion of this study is that conducting an audit of information on the financial and economic activities of participants in foreign economic activity provides a number of undeniable advantages: it increases the preventive potential of the possibility of detecting violations of the law, increases the flexibility and adaptability of the control after the release of goods for the participant in foreign economic activity; provides the legislator with more opportunities in terms of intersectoral differentiation of business self-examination and the use of the resource of the regulatory body in terms of criminal and administrative liability; allows to carry out a “soft” check of the activities of persons, observing the principle of saving resources on the part of state bodies and controlled persons.