RISK-BASED APPROACH IN THE IMPLEMENTATION OF INTERNAL CONTROL AND AUDIT IN TERRITORIAL BODIES OF FEDERAL TREASURY
The article reveals the essence of state internal control in the Russian Federation and its problems are revealed. The construction of the organization in the Federal Treasury of the Russian Federation is considered. The organization and tasks of internal control and internal audit in the territorial administrations of the Federal Treasury are outlined. The authors have proposed new approaches that take into account the relevance of inspections and their frequency for the development of internal control and audit in the territorial bodies of the Federal Treasury.