ANALYSIS OF SCIENTIFIC AND THEORETICAL STUDIES OF FOREIGN PRACTICE OF THE SYSTEM OF EXTERNAL STATE FINANCIAL AUDIT (CONTROL) AND INTERNAL STATE FINANCIAL CONTROL

Lipatova Inna Vladimirovna, Gross Mariana Alexandrovna

The article is devoted to the issues of improving the system of state financial control (hereinafter referred to as the SFC) based on the study of foreign practices in the organization and functioning of state financial audit (control) systems. Each SFC system has its own unique history of formation considering of the traditions developing in the public administration system, current financial and economic conditions and other characteristics of a particular country that transform the fundamental principles of financial control at the domestic level. The author analyzed the architecture of the control system in the financial and budgetary sphere and the mechanisms of interdepartmental interaction, in addition, assessed the regulatory framework of the SFC System and its tools on the example of each of the countries. Based on the results of the analysis, a maturity model of the state financial control system using design thinking was formed.

Keywords:State financial control, public finance management, transparency of budgetary systems, organizational and methodological support, institutional architecture of the control system, harmonization of SFC systems