Development of standardization of internal state financial control

The need to amend the standardization of internal public financial control is caused by the introduction and implementation of new methods of public financial control (control monitoring, observation, expert and analytical activities); the absence of a unified methodology for the systemic process of implementing the standardization of public financial control; failure to reflect the industry specifics of control activities; the need to supplement the indicators for reporting on control activities; the absence of uniform approaches to the qualification of violations identified during control activities; supplementing the rules for pre-trial appeal of decisions and actions (inaction) of controllers and control bodies. In this regard, using the method of comparative analysis of the current system of standardization of internal public financial control, we propose to conduct testing by assessing the theoretical and methodological support for the applied standards of control bodies, which will allow us to determine ways of improvement and justify the development of standardization of internal public financial control.