We considered the issues of the full-featured implementation of mandatory internal control and stratification audit, the activities of which are directly related to the globalization of the Russian economy, and to the improvement of the economic security of the enterprise as a whole. After all, growing crisis phenomena, the presence of a “gray” economic strategy and corruption manifestations can strangle any business, despite the level of integration in the region and its significance. In such circumstances, a revision of the classic internal control and audit continuity schemes are necessary. This will provide qualitative prerequisites to counteract challenges and threats at any level of enterprise economic stability with the possibility of leveling crisis phenomena, which, in turn, can actively affect the increase in jobs, employment in the region, collection of taxes and fees in general. We should note that the current geopolitical situation and the current legislative initiatives of the country's leadership qualitatively contribute to this, which, in turn, will lead to an increase in the quality of control and audit processes, including in budget spending. Increasing the investment attractiveness of the regions will be achievable only on the fact of consolidating the efforts of all authorities and local self-government with civil society institutions.
ADEQUATE AREA OF INTERNAL CONTROL OVER THE WRITE-OFF OF THE MAIN BUDGETARY INSTALLATIONS FOR THE IMPROVEMENT OF THE QUALITY OF CONTROL AND EFFICIENCY OF THE REVISION
