Practice and Major Trends of Internal Control and Audit in Fiscal System "Electronic Budget" on the Example of the Ministry of Health of the Russian Federation

In recent years, the electronic budget system has received significant attention from Russian financial scientists and practitioners. The main trend in the current development of the financial system in the management of the public finance sector is the transition to the new system «Electronic Budget», designed to increase the transparency of the process. At the same time, despite the standards for internal control and audit developed by the Russian Ministry of Finance, they are some difficulties experienced in implementation. Accordingly, the purpose of this work is to study the factors leading to difficulties in working in the “Electronic Budget”, using the example of the Russian Ministry of Health, by analyzing the regulatory framework, scientific literature, acts based on the results of inspections by executive authorities, such as the Federal Treasury and the Accounts Chamber of the Russian Federation, as well as conducting empirical study of the internal system and interviews with civil servants of the Ministry. Finally, recommendations will be provided that can level out the identified problems in the study of the topic, as well as the predicted trends in the development of internal control and audit in the public sector of the Russian Federation.