Modern processes of optimization of financial and economic and control and audit activities of customs authorities

In the conditions of crisis phenomena, it is necessary to pay special attention to monitoring the movement of budget funds in public authorities. The paper analyzes the financial and economic and control and audit activities of customs authorities. The main approaches to optimizing the financial and economic activities of the Federal Customs Service are shown. The authors substantiate the idea of the need not just to reduce the financing of administrative functions in customs authorities, but to increase the efficiency of their implementation. It is determined that in the context of reforming the customs system, special attention should be paid to improving the mechanism of internal financial control and audit.