Methodological Objects of Integration Audit and Government Financial Control in the Context of Economic Security

The article examines the theoretical and methodological foundations of integrating audit and state financial control as an important condition for the effective functioning of the public finance management system in the context of strengthening the economic security of the state. It is argued that in conditions of growing budgetary risks, destabilization of the financial system, and intensification of external and internal threats, the traditionally separate functions of audit and financial control require a profound rethinking and methodological integration. The integration of these instruments is seen not only as institutional or organizational reform, but as a systemic renewal of the values, principles, and procedures underlying public financial oversight. The author emphasizes that fragmented approaches to control, the lack of a unified terminology base, inconsistent assessment standards, and insufficient digital interaction between control structures create threats to the effectiveness of the state's financial security system. The article emphasizes the importance of forming a unified methodological field that would consolidate the efforts of external and internal control bodies, minimize duplication of functions, ensure uniformity of approaches to analyzing the effectiveness of budget resource use, and strengthen managerial accountability. Particular attention is paid to the role of professional training of specialists in the field of audit and control, the need to transform personnel policy in accordance with the requirements of the new integrated model. Conceptual approaches to updating the methodology of audit and financial control are proposed, based on the principles of transparency, objectivity, risk orientation, and prevention. It has been proven that integration is not only intended to ensure the integrity of state supervision of public finances, but also acts as one of the key instruments for building the institutional capacity of the state to withstand economic threats. The results of the study can be used to develop regulatory and methodological support, develop financial monitoring strategies, improve educational programs, and introduce new models of interaction between control bodies in the public sector.