INTERNAL CONTROL AND INTERNAL AUDIT IN STATE INSTITUTIONS UNDER THE CONDITIONS OF IMPLEMENTATION OF INTERNATIONAL STANDARDS
The process of integration of each country into the international community is accompanied by the adoption of international legal documents, the implementation of international standards, the harmonization of national and international legislation, and the use of international best practices. Such processes also occur in the field of control and audit of public finances. However, these processes are not simple and ambiguous. All countries have their own problems, typical for them, therefore, approaches to audit and control are different. A rational approach to the development of our own standards through the correct use of other standards and international experience is good practice, which should be imitated in the national practice of developing not only standards, but also legislation, methodology and, in general, improving national approaches to control and audit activities. Problematic aspects of the organization of state financial control are in the field of scientific interests of many scientists and experts. However, there are a number of pressing contemporary problems that have not received due attention from researchers of economists. The gradual integration of countries into world space, the growth of the shadow economy, constant innovations in the tax system require significant changes in the scientific and methodological apparatus of state financial control. Given the above, in the process of research on the example of INTOSAI standards, the undressed concrete stages of their implementation on the national plane. It is also indicated that only those norms that are consistent with the internal conditions and development goals of a particular country should be introduced into national legislation. A promising area for further research is the determination of strategic vectors for the modernization of the national authorized body on conducting internal control and audit at the supreme independent audit institution.