EXTERNAL FINANCIAL CONTROL IN THE CONTEXT OF RISK-BASED APPROACH
( Pp. 131-135)

The main purpose of this article is to investigate the possibility of applying a risk-based approach (PMA) in the planning of financial control measures. The study shows that the current system of state control is not effective enough and needs further improvement. Tasks that have to solve regulatory authorities, requires new approaches to the organization of financial and budgetary control one of which is a risk-based approach planning control measures. The article presents a method of determining the risks in the selection of monitoring sites, as well as identify further ways of improving the control and supervision within the framework of a risk-oriented approach.

Sergienko A.S., (2016), EXTERNAL FINANCIAL CONTROL IN THE CONTEXT OF RISK-BASED APPROACH. Business in Law, 1 => 131-135.

CHechyetkiy V.D. Gosudarstvennyy audit v sisteme regional nogo strategicheskogo upravleniya: teoriya i praktika: Vladimir, Izd-vo So-bor , 2009.
Penchuk A. V. Gosudarstvennyy finansovyy kontrol v Rossiyskoy Federatsii i napravleniya ego sovershenstvovaniya// Kontsept, 2014. - No 07 (iyul )
Ivanov M.YU., Kokaev Z.A. Osobennosti osushchestvleniya vnutrennego finansovogo kontrolya i audita. - Gosudarstvennyy finansovyy kontrol . № 10, 2015. - S. 19-22
Goreglyad V. Sostoyanie gosudarstvennogo kontrolya v Rossii. Gosudarstvennyy finansovyy kontrol . - № 8, 2015. S. 11-15
Federal nyy zakon ot 23 iyulya 2013 g. № 252-FZ O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii i otdel nye zakonodatel nye akty Rossiyskoy Federatsii . - Sobranie zakonodatel stva Rossiyskoy Federatsii ot 5 avgusta 2013 g. № 31 st. 4191
Federal nyy zakon ot 5 aprelya 2013 g. № 41-FZ O Schetnoy palate Rossiyskoy Federatsii . - Sobranie zakonodatel stva Rossiyskoy Federatsii ot 8 aprelya 2013 g. № 14 st. 1649
Toichko N.YU. Gosudarstvennyy finansovyy kontrol v usloviyakh realizatsii byudzhetnoy reformy. II Mezhdunarodnaya studencheskaya elektronnaya nauchnaya konferentsiya Studencheskiy nauchnyy forum 2015 - Elektronnyy resurs Rezhim dostupa http://www.scienceforum.ru /2015/828/7200, svobodnyy
Federal naya sluzhba finansovo-byudzhetnogo nadzora RF. Informatsionnye materialy, kharakterizuyushchie dinamiku raboty Sluzhby po osnovnym napravleniem deyatel nosti za period 2013-2015 godov. Ofitsial nyy sayt Rosfinnadzora RF. Elektronnyy resurs Rezhim dostupa http://www.rosfinnadzor.ru/upload/iblock/f08/f08d1c91e11fdfe4984dc72e9bc36977.pdf, svobodnyy
Kontrol i nadzor nanosyat na kartu. Ofitsial nyy portal Otkrytogo pravitel stva http://open.gov.ru/pressa-o-nas/5514764/ sphrase id 128576
Sergeev S.N. Finansovyy kontrol : metodologiya i avtomatizatsiya. - Byudzhet, iyul 2014. - s. 2-4.
Kontrol no-nadzornaya deyatel nost v Rossiyskoy Federatsii: analiticheskiy doklad -2014. M.: MAKS Press, 2015. - 120 s.
PROPOSALS FOR DEVELOPING A COMMON APPROACH TO RISK ASSESSMENT Elektronnyy resurs Rezhim dostupa https://www.gov.uk/government/uploads/system/uploads/attachment data/file/263921/risk-assessment-paper.pdf, svobodnyy
PREKOP-RF Sovmestnyy proekt Evropeyskogo Coyuza i Soveta Evropy Zashchita prav predprinimateley v Rossiyskoy Federatsii ot korruptsionnykh praktik . Podgotovlen: Florentin Blank i Dzhuzeppa Ottimofiore. Elektronnyy resurs Rezhim dostupa https://www.coe.int /t/dghl/cooperation/economiccrime/corruption/Projects/PRECOP/Technical 20Papers/TP 202015/ECCU-2312-PRECOP-TP6-2015RU.pdf, svobodnyy
Kurbanov R.A., Ozozhenko S.I. i dr. Pravo sotsial nogo obespecheniya: uchebnik dlya studentov vuzov, obuchayushchikhsya po spetsial nosti YUrisprudentsiya ; po nauchnoy spetsial nosti Trudovoe pravo; pravo sotsial nogo obespecheniya / Pod redaktsiey R.A. Kurbanova, K.K. Gasanova, S.I. Ozozhenko. Moskva, 2014. Ser. YUrisprudentsiya. REU imeni G.V. Plekhanova
Abakumova E. B Problemy instituta zashchity prav predprinimateley pri osushchestvlenii gosudarstvennogo kontrolya (nadzora), munitsipal nogo kontrolya // Biznes v zakone. 2015. №4.
Bogatyrev S. I. Korruptsiya kak sistemnoe yavlenie i ugroza finansovomu suverenitetu Rossii // Biznes v zakone. 2015. №5.
Ryzhik A.V. YUridicheskaya priroda institutsional nykh interesov prava sobstvennosti // Probely v rossiyskom zakonodatel stve. 2014. №5

state control, system of financial control, control and Supervisory activities, the performance of reference checks, the risk-based approach.