ACTUAL PROBLEMS OF STATE AUDIT AND THE EFFECTIVENESS OF INTERNAL CONTROL IN THE FIELD OF HEALTHCARE IN THE RUSSIAN FEDERATION
Health care is subject to public administration. Given the problems of socio-economic nature, the level of provision of medical services to the population is not conducive to its sustainable development. Effective mechanisms are needed for the implementation of state programs and public health audits at the federal, regional and municipal levels. The Accounts Chamber of the Russian Federation is the highest body of state audit in the field of control over the expenditure of funds in health care. Internal audit in the field of health care is carried out by executive authorities. State audit is one of the mechanisms of state regulation and development of this sphere. Most of the reforms come down to optimizing costs at the expense of quality. The absence of changes in the social indicators of mortality and fertility, the absence of a significant increase in satisfaction with the quality of medical services is evidence of the ineffectiveness of the public health system. The inefficiency of planning, implementation of decisions and control is expressed in the misuse of budgetary funds. It is necessary to change the format of financing the public health sector, reorienting managers not to fully absorb financial resources, but to their rational and economical use.