END-TO-END STATE FINANCIAL CONTROL AND THE FEASIBILITY OF ITS APPLICATION IN THE MEDIA SPHERE

Pechenkin D. V.

State financial control is an integral and key stage of the entire budget process. Despite the constant optimization of control, employees of state bodies still note many risks in its implementation. End-to-end state control is one of the ways to minimize many risks, due to its comprehensiveness, universality and flexible mechanism. This fact is confirmed by many researchers and foreign experience, especially in Scandinavian countries, where end-to-end control is a full-fledged type of state financial control. The media sphere, in turn, has always and in all countries been one of the most vulnerable industries, which requires increased attention from the subjects of control. First of all, this vulnerability is associated with a low level of transparency, as well as the social significance of organizations related to this industry. In this regard, the use of end-to-end state financial control in relation to media organizations is a relevant and real way to improve the effectiveness of control measures.

Keywords:end-to-end state financial control; media sphere; control measures; budget process; state audit; control effectiveness