On the problem of forming an audit of compliance with implementation government programs

The public external financial control bodies pay great attention to the standardization of their activities, as this allows a common understanding of terms, principles and characteristics. The standards are now an integral part of this area, as they provide a common approach to methodological development and avoid duplication of public financial supervisory activities. In addition, the existence of standards makes it possible to compare the performance of external public financial control bodies. Like any system, standardization is improved in accordance with modern trends of state audit (control). The article considers methodical approaches to development of regional standard of state audit (control) «Conformity audit» and its application by controlling and accounting bodies of federal entities in the course of carrying out control of implementation of state programs. The subject of the study was the organizational and methodological support of conformity audit as a certain type of state audit. The study focuses on the work of CSR in developing audit standards, including compliance audits, and their practical application. Testing of methodological approaches to the development of a regional conformity audit standard will make it possible to conclude on its applicability in the work of control and accounting bodies of federal entities during the audit of implementation of state programs.