Home  Journals  International Accounting  9(531) - 2025 September

Developing control in the State structure of the Russian Federation

Received: 30 July 2025

Accepted: 22 August 2025

Available online: 16 September 2025

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 98-108

https://doi.org/10.24891/nfzjsm

Subject. This article discusses the issues related to the organization of State control in the Russian Federation.
Objectives. The article aims to analyze the existing approaches to the scientific and methodological justification of State control and inspection in the present-day Russian conditions.
Methods. For the study, I used the logical method.
Results. The article finds that many researchers, viewing control as a theoretical direction and practical activity, conclude that it needs to be improved, since it must align with management tasks and advanced accounting and analytical technologies. The article also finds that not all mechanisms of State control are fully applicable today, especially regarding the identification of planned risk-oriented activities and the assessment of the effectiveness of State control.
Conclusions and Relevance. It is necessary to refine the measures and tools of State control based on the development of clear algorithms for risk-oriented methodologies for planning and conducting inspections. The results of the study may be useful when developing control methods in the public and business sectors, as well as for conducting further research in this field.

Keywords: government, supervision, methods, tools, measures, risk, effectiveness

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