MODERN CONTROL AND AUDIT: FROM REPRESSIVENESS TO PREVENTIVENESS

Abstract

The article is a report on the work of the panel section ‘New Standard for Financial Control and State Audit', held withinthe framework of the Gaidar Forum. The authors note that the continued attention of the organizers of the forum to the topic of auditing and the section is held annually - underlines the relevance of the topic for the development of the country's economy, demonstratesthe level of efficiency of public administration and regulatory functions. The main issues raised in the speeches of the speakers reflectthe trends in the state financial control; outline the range of problems requiring close attention of all participants in the control andsupervisory activities, outline ways to solve them. The analysis of the discussions held in recent years allows the authors to draw aconclusion about the progressive development of the direction of the state financial control, although there are still unsolved problemsidentified by the speakers from year to year. This year, the current state and prospects of the sphere of control and audit, opened inconnection with the widespread introduction of modern technologies and the transition to the ‘digit' were subjected to expert assessment.The participants noted that automation will ensure transparency and synchronization of control procedures, significantly reducing thetime of inspections and freeing up the resources of the industry, which should be redirected to analytical processes that prevent risks.