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The article discusses controversial interpretations of the concept of «financial control» contained in regulatory documents and in articles by many researchers, which predetermined contradictions in the rules of its formalization in practice (types, forms, methods, etc.). The author’s definitions of these specifications of financial control, currently practiced by supervisory authorities in the public sector of the Russian economy and management, are given. Emphasis is placed on the digitalization of control procedures organized according to the risk-based control method.
IVANCHENKO et al. (Sun,) studied this question.