Voitenko V. Improving the facility of financial control in the system of public administration

In the dissertation the theoretical and methodical bases are substantiated and practical offers on the improvement of the facility of financial control in the system of public administration are developed. The essence of financial control as a category of financial relations in the public administration system is revealed through a set of its characteristics, representing financial control as a field of scientific and special knowledge, as an element of the management system, as a special kind of practical activity and as an information system used for management purposes. The concept of formation and implementation of the financial control facility within the new state management on the basis of expansion of a set of existing standards for bodies of special competence (state / national agencies), including the interaction with foreign partners, planning and preparation of control measures taking into account own specifics is improved, reducing the level of corruption at the junction of the relationship "auditor - auditor" through digitalization and automation. The methodical approach to the assessment of the impact of the institutional environment on the development and improvement of the financial control facility in the public administration system was formulated and scientifically grounded. It is based on key elements, namely: organizational, informational, technical, regulatory, scientific, international, which directly affect the improvement of the institution of financial control.