Mamyshev A. Development and Improvement of the Control and Revision System in Public Administration

The object is the social relation that appears in the process of the development and improvement of the control and revision system in public administration. The objective is the scientific and theoretical justification and the recommendation development for the efficiency raise of the control and revision system in public administration functioning. The methods are logic, analysis, synthesis, induction, deduction, historical systematization, comparative analysis, generalization, scientific abstraction, identification, and modeling. The newness is that transformations of the state control mechanisms in the sphere of the finance have been scientifically investigated; it has been stated that the leading role of the state financial audit and control belongs to the higher independent organs of audit that realize state audit of the economic subjects in accordance with the principles of the legality, regularity, correspondence, safety, efficiency, effectiveness. The results are that the control classification in the administration mechanism through specification of the types and kinds in the limits of corresponding categories has been improved; the administration mechanisms in the control and revision system by definition of the responsibility levels in each stage have found their further development.