To the question about planning the control activities of the state

Cover Page
  • Authors: Kudilinskiy M.N.1
  • Affiliations:
    1. Saint-Petersburg State University
  • Issue: No 2 (2016)
  • Pages: 73-80
  • Section: Articles
  • URL:
  • Retraction date: 11.09.2018
  • Retraction reasons description:

    This article was retracted on the decision of the editorial board on the basis of the author's recognition that his article is a duplicate publication.

Cite item


The article deals with the problem of planning in the process of public authorities of their supervisory powers. The various points of view on referring to the organization and planning of the preparatory stages of the audit process are analyzed. Three aspects of the preparation of bodies of state control and supervision bodies of the municipal annual plan of scheduled inspections of legal entities and individual entrepreneurs are represented: 1) compliance with the rules on the frequency of checks on the same subject; 2) records of scheduled and unscheduled inspections in relation to a particular subject over the last three years; 3) assessment of risk of harming as a result of the activities of the audited entity. It is noted that planned to conduct monitoring activities should be provided in the personnel, organizational, financial and other respects; it is beyond question and does not need justification. The author comes to the conclusion that the planning stage is a self-monitoring activities of the state, the following tasks: 1) compliance with the rules on the frequency of inspections; 2) accounting control load on the particular audited entity; 3) consideration of the potential danger from the activities of the audited entity. 4) ensuring the effectiveness of the internal management in the organization of the controlling body of work; 5) ensuring continuity of sequencing effects on controlled areas of public life; 6) provision of inter-agency coordination; 7) informing the stakeholders about the planned audits. The author concludes that the supervisory bodies have an impact on society by the fact of its existence and functioning, even if a significant portion of the subjects is not subject to control measures, and on the other hand, the supervisory body work should cover all categories of audited entities by geographic, substantive or other criteria.

About the authors

Mikhail Nikolaevich Kudilinskiy

Saint-Petersburg State University

7, 22th Line of Vasilyevsky Island, St. Petersburg, Russia, 199106


Copyright (c) 2016 Кудилинский М.Н.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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