On the issue of subjects of departmental control over operational accounting cases

The article is devoted to the topical problem of determining the parties of departmental control over operational accounting cases. The individual characteristics of these parties are determined in the article. Based on the analysis of empirical material and theoretical provisions of operational search science, the author’s classifications of parties of departmental operational accounting control are presented. Groups of parties of departmental control over operational accounting are identified: leading (branch) and auxiliary (functional) parties. It is indicated that the leading role in the implementation of departmental control over operational accounting is played by a number of its parties from internal affairs officials, including those at the federal, interregional, regional and district levels.