UDK: 347.73:656

Olga M. Zemlina - Candidate of Law, docent, associate professor of the department "Transport Law" of the Law Institute of the Russian University of Transport, Member of the Scientific-Advisory Section of the Center for Security Studies of the Russian Academy of Sciences, honored worker of the Higher Professional Education

Aleksandr Ig. Zemlin - Doctor of Law, professor, head of the department "Transport Law" of the Law Institute of the Russian University of Transport, Member of the Scientific-Advisory Section of the Center for Security Studies of the Russian Academy of Sciences, honored scientist of the Russian Federation

Abstract. The current paper has studied some legal and organizational aspects of internal financial control and internal financial audit to ensure the transport system development. It has identified significance of internal financial control and internal financial audit in the context of the application of the program-targeted and project methods for planning budgetary expenses to solve system-wide transport problems. Based on the analysis of the theoretical foundations and the legal framework for legal support and organization of internal financial control and internal financial audit, there were identified inconsistencies and gaps in Russian legislation. There were analyzed the changes to budget legislation that came into force in 2020. There were proposed the directions to improve legal regulation in order to ensure efficiency of internal financial control and internal financial audit in the context of the implementation of program-targeted method and project approach to the Russian transport system development in accordance with the objectives of the Transport Strategy of the Russian Federation for the period up to 2030, as well as indicators of the state program "Development of transport system."

Keywords: development of the transport system of Russia; program-targeted planning method; project approach; internal financial control; internal financial audit.

References:

1. Zemlin, A. I. Finansovo-pravovyye riski razvitiya transportnoy sistemy Rossii [Financial and legal risks of the development of the transport system of Russia] // v sb.: Sovremennyye finansovyye i finansovo-pravovyye problemy na transporte Materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii / pod redaktsiyey A. A. Chebotarevoy, V. M. Koryakina, V. Ye. Chebotareva. — 2019.
2. Zemlin, A. I. Problemnyye voprosy pravovogo obespecheniya i organizatsii finansovogo kontrolya v sfere byudzhetnykh pravootnosheniy [Problematic issues of legal support and organization of financial control in the field of budget relations] / A. I. Zemlin, N. P. Ol'khovskaya // Vestnik Akademii prava i upravleniya. — 2017. — № 4(49). — S. 29—39.
3. Zemlin, A. I. K voprosu ob ispol'zovanii finansovogo kontrolya kak sredstva protivodeystviya korruptsii v sfere gosudarstvennykh zakupok [On the use of financial control as a means of combating corruption in public procurement] // Gosudarstvennyy audit. Pravo. Ekonomika. — 2016. — №1. — S. 14—21.
4. Zemlin A. I. Aktual'nyye problemy vneshnego finansovogo kontrolya za deyatel'nost'yu gosudarstvennykh uchrezhdeniy [Actual problems of external financial control over the activities of state institutions]: monografiya / A. I. Zemlin [i dr.]. — Voronezh : Nauchnaya kniga, 2013.
5. Finansovoye pravo Rossiyskoy Federatsii [Financial law of the Russian Federation]: uchebnik dlya bakalavriata i spetsialiteta / A. I. Zemlin [i dr.] ; pod obshch. red. A. I. Zemlina. — Moskva : Izdatel'stvo Yurayt, 2019.