Russian Federation
Th e article examines the ongoing changes in the fi eld of internal fi nancial audit in Russia, carried out in four vectors: regulatory; personnel; empowering the internal auditor with de facto independence and improving automated systems. Th e assessment of the quality of the internal fi nancial audit system in the Russian Federation was carried out according to the data of regulatory authorities and from the point of view of the heads of fi nancial services of budgetary institutions. Measures are proposed to improve the state internal fi nancial audit.
state internal fi nancial audit, state audit, digitalization, modernization
1. Rossiyskaya Federaciya. Byudzhetnyy kodeks Rossiyskoy Federacii ot 31.07.1998 № 145-FZ (red. ot 04.11.2019, s izm. ot 12.11.2019) : [sayt]. - URL : http://www.consultant.ru/document/cons_doc_LAW_19702/./ (data obrascheniya: 11.04.2020). - Tekst : elektronnyy.
2. Federal'nyy standart vnutrennego finansovogo audita «Opredeleniya, principy i zadachi vnutrennego finansovogo audita», utv. Prikazom Ministerstvom finansov RF ot 21.11.2019 g. № 196n. [sayt]. - URL : http://www.consultant.ru/document/cons_doc_LAW_338586/ (data obrascheniya: 20.04.2020). - Tekst : elektronnyy.
3. Federal'nyy standart vnutrennego finansovogo audita «Prava i obyazannosti dolzhnostnyh lic (rabotnikov) pri osuschestvlenii vnutrennego finansovogo audita», utv. Prikazom Ministerstvom finansov RF ot 21.11.2019 g. № 195n. [sayt]. - URL : http://www.consultant.ru/document/cons_doc_LAW_338585/ (data obrascheniya: 20.04.2020). - Tekst : elektronnyy.
