Paradoxes of State and Municipal Financial Control
A. R. Valeev1,2
1Accounts Chamber of the Republic of Tatarstan
2Institute of Management, Economics and Finance of Kazan (Privolzhsky) Federal University
Keywords: финансовый контроль, аудит, контрольно-счетные органы, бюджетные расходы, главные распорядители бюджетных средств, управление рисками, Financial control, audit, audit bodies, budget expenditures, chief administrators of budget funds, risk management
Abstract
In the interview with the well-known auditor, Deputy Chairman of theCommission on the Methodology of the Board of Control and Accounting Bodies at the Accounts Chamber of the Russian Federation, Azat Valeyev examines the issuesof improving the organization of external and internal financial control in the state and municipal sectors. The author reveals a number of paradoxical contradictions in the activities of audit bodies, suggests ways to solve some urgent problems, based on international and rich experience in the field of state audit.
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