POSITIVE ASPECTS OF THE DEVELOPMENT OF FINANCIAL CONTROL AFTER THE TRANSFER OF THE FUNCTIONS OF THE FEDERAL SERVICE FOR FINANCE AND BUDGET SUPERVISION TO THE BODIES OF THE FEDERAL TREASURY

The article discusses aspects of the development of financial controls following the transfer of functions of the Federal service for finance and budget supervision to the bodies of the Federal Treasury, their place in current transformation processes of optimization of the functional activity of bodies of the Federal Treasury. The author offers definite axes of activities which will create good conditions for functioning of the bodies of the Federal Treasury, and also tools for additional internal control which allow elaborating standards that would establish main provisions universal for public as well as municipal controlling authorities and regulating all stages of controlling activities from its planning to formalization of control results.

audit, optimization, internal control, reforms, Treasury risk, financial control, auditor, Audit Chamber, budgetary violations, monitoring.

Shakhbanova A. M., Yusufova A. M., Labazanova Ja. B., Ashurbekova Z. N. Positive aspects of the development of financial control after the transfer of the functions of the Federal service for finance and budget supervision to the bodies of the Federal treasury // Business. Education. Law. 2017. No. 4 (41). P. 212–216.