Principles as Fundamental Principles of Public Financial Control

Purpose of the research. The author examines a set of specific principles for the implementation of public financial control. The article makes an attempt to identify and systematize the entire variety of fundamental principles of control and supervisory activities, and also substantiates the need for their comprehensive and comprehensive nature, taking into account not only the activities of the control and supervisory authorities themselves in relation to the objects of control, but also within them. The author substantiates the unity of principles for the activities of all control and supervisory bodies, regardless of the type of financial legal relationship. The aim of the study is to determine and systematize the entire set of principles of public financial control, to propose their classification. Conclusions. The entire set of principles of public financial control, despite its fragmentation in the regulations governing the activities of control and supervisory bodies in various fields, is the same for all bodies and for all types of public financial control. The improvement of the activities of the subjects of control and supervisory activities, the development of information technologies led to the emergence of new principles related to the activities of control bodies: professional skepticism, dedication to risk-orientation, standardization. In order to increase the efficiency of the implementation of public control and supervisory activities, the introduction of ethical principles for officials of control and supervisory authorities is of particular importance.

principles of public financial control, the principle of professional skepticism, standardization, digitalization, ethical principles