Framework and fulfillment of internal financial control in public sector: possibilities of adaptation foreign best practices for Russia

The organization of internal audit by a specialized, functionally independent unit of the budget administrator remains one of the most difficult requirements provided by the Standards of internal financialaudit in the Russian public sector. The article discusses internal audit methods that have proven themselves insome foreign countries that can be recommended to ensure the implementation audit activities at a high organizational level without the need to increase the auditors' staff.