STANDARDIZATION OF THE ACTIVITIES OF THE INTERNAL STATE FINANCIAL CONTROL AUTHORITIES AS A CONDITION OF ASSESSMENT OF THE CONTROL ACTIVITIES QUALITY

The desire to evaluate the activities of the IGFC authorities from the point of view of efficiency is obvious, since the activities of any authority for society should be creative, that is, bringing a real contribution to the improvement of the socio‑economic situation of this society. Despite the fact that the topic of assessing the effectiveness of the state financial control bodies is not new in the scientific environment, it remains relevant at the present time, since a unified approach to this issue has not been developed either in theory or in practice. Currently, the prevailing method of the effectiveness of the body performing the functions of internal state financial control remains the method based on the “stick system”, in which a high degree of efficiency is determined by the greater number and volume of violations, while the quality of the control measures is not subject to evaluation. In this case, the quality assessment implies the presence of a certain standard, with respect to which the assessment should take place. Therefore, in order to assess an activity, it is necessary to develop rules for the implementation of such activities, providing for the maximum set of possible actions, the implementation or non‑implementation of which will indicate a deviation from the standard. This article is devoted to the issue of assessing the effectiveness of the internal state financial control, taking into account the standardization process. The existing in the scientific literature and in practice of the methods of assessing the effectiveness of the bodies exercising state financial control are analyzed. The standard of the Federal Treasury on internal state financial control is considered as a basis for the formation of a system for assessing the effectiveness of control activities in the financial and budgetary sphere. On the basis of the conducted analysis the author’s model of quality assessment of control and supervisory activity of Federal Treasury is offered.

Internal state financial control, Federal Treasury, standardization, performance evaluation, assessment of the quality of control measures, quantitative and methods of evaluation, qualitative methods of evaluation, the effectiveness of audits, financial and budgetary sphere, performance indicators.

Podkopaeva E. V. Standardization of the activities of the internal state financial control authorities as a condition of assessment of the control activities quality. Business. Education. Law, 2019, no. 2, pp. 248–254. DOI: 10.25683/VOLBI.2019.47.204.