Ярошенко Галина Васильевна

Introduction. The current realities of the Russian economy are characterized by increasing demands on the efficiency and effectiveness of budgetary funds formation and expenditure, which necessitates the importance of ensuring accountability for public finance management. Internal financial audit analyzes public finance management separately within each principal administrator of federal budget funds. Assessing the quality of this analysis is the subject of this study. Purpose. Based on a study of the powers to organize and implement internal financial audits by individual participants in the budget process, as well as a comparative analysis of budget legislation regulating them, develop a comprehensive model for assessing the quality of internal financial audits in the main administrators of federal budget funds. Methods. The main methods in the study were system analysis to assess the relationship between the powers to organize and implement internal financial audit in the main administrators of federal budget funds and indicators for assessing the quality of their implementation, as well as structural and functional to determine the concepts characterizing the quality of internal financial audit in the main administrators of federal budget funds. Results and Conclusions. The analyzed current approaches to checking and analyzing the effectiveness of internal financial audit in the main administrators of federal budget funds, carried out by state financial control bodies, do not meet the criteria of complexity and are aimed exclusively at assessing compliance with the requirements of budget legislation. In order to comprehensively assess the quality of internal financial audit in the main administrators of federal budget funds, according to the authors, it is necessary to carry out a quantitative assessment of the execution of relevant powers, including taking into account the opinion of the subject of budgetary procedures based on the results of audit activities. The developed model for assessing the quality of internal financial audit can also be used to assess the implementation of relevant powers by other participants in the budget process.

Central Asia currently plays an important geopolitical role in maintaining the balance of power in Eurasia. Russia's role in the development of the situation in the region is evolving, but remains one of the leading ones. The development of modern global geopolitical processes dictates the need for the Russian Federation to search for territorial areas to strengthen its influence in order to increase the level of protection from external challenges and threats. Strategically important in this regard is the building of constructive cooperation between our country and the states of Central Asia, aimed at ensuring the comprehensive security of all parties. The features of cooperation between the Russian Federation and the countries of Central Asia in the field of security, its directions and forms are described. The key threats in the field of security and the institutional mechanisms formed to counter these threats are considered.

The influence of innovative technologies, and especially artificial intelligence programs on the educational process, is currently increasing and causing uncertain estimates and consequences. Despite the retention of leadership by students and teachers of the classical format of the educational process, the introduction of digital distance technologies has significantly affected the education market, and projects related to the integration of artificial intelligence through the use of neural networks and machine learning technologies have serious capitalization. The phenomenon of using programs with artificial intelligence affects scientific activity and a qualitative change in education. The well-known cases of the application of this technology have social consequences and ambiguity in the regulation of these programs, as well as initiate a discussion about the advantages and disadvantages of this technology.

This work is an experience of socio-psychological research of dispositions of violent extremism among first-year students. On two representative samples of young people (with disabilities or without disabilities), reliable functional relationships were established between the dispositions of violent extremism and the demographic factors “gender” and “age”, the micro-factor “faculty” and other independent variables.

This work is an experience of a socio-psychological study of career ambitions of young people in the South of Russia. On a representative sample of young people (with disabilities or without disabilities), significant functional dependencies were established between the psychological components of career ambitions. A two-factor model is proposed to assess the nature of the career of young people in the South of Russia.

In this article, the authors present the results of a pilot sociological survey conducted by them on the study of the opinion of bachelors on the level of the introduction of a competence approach in the educational environment and the activities of state civil servants, the survey of undergraduates, the semantic content analysis of educational and professional standards, and job regulations. The obtained results of the research allow the authors to identify the main conditions and propose mechanisms, under which the competence approach can contribute to the successful professionalization of the civil service.

The article discusses the features of the economic security of the Russian Federation in the context of food security development. Analyzes the processes of occurrence of Challenges and threats to food security of the country, caused by the imposition of economic sanctions. Determines the main goals, objectives and mechanisms to improve the state of food security policies.

This article analyzes the characteristics of terrorist acts in the North Caucasus. Preconditions of terrorism, the causes and conditions for the spread of the ideology of terrorism in the Russian Federation.

In the article the analysis of problems of integration of social audit in the system of social partnership, specified the objectives of the social audit highlighted priorities and identified resources for achieving social partnership in modern conditions.

This article analyzes the nature and types of terrorism in connection with the problem of national security. Preconditions terrorism, focusing on religious terrorism associated with the growth of fundamentalism. The reasons to strengthen religious radicalism in the second half of the XX XXI centuries.

The article deals with acute problems of Russian reality the problem of intellectual security of Russia, it implies the deep understanding of what happens with Russian education, why the scale of intellectual migration grows, and the intellectual potential of the country is going down.