At present, in the era of globalization, the banking sector failure in one country can cause negative externalities for the financial institutions of other states. The fundamental problem of implementing standards based on Basel II is that these standards contribute to the development of pro-cyclicality of banking regulation. The authors emphasize the need to design such a regulatory system, which should contribute to innovative development and at the same time restrain socially dubious novelties. Therefore, the article substantiates the need to increase the size of the capital "buffer", which is intended to address the problem of improving the financial situation and increasing the financial viability of the largest banks and banking systems. This reduces risks and increases the capital "safety cushion", as well as optimizes the impact on the commercial banks behavior caused by the use of counter-cyclical capital regulation requirements. The conducted research supported the hypothesis put forward by the authors that when forming a countercyclical capital buffer it is necessary to focus on indicators of: return on assets of the banking system (ROА) and return on equity (ROE), depending on GDP growth, but this dependence does not become evident immediately, but with a time lag of 1 year. The object of the research is the banking system of Russia.

The article discusses the directions and key issues of audit of efficiency in healthcare in foreign countries and in Russia. The analysis of the impact of the performance audit on the solution of socially important problems of maintaining public health is carried out. The authors determined the purpose of the audit of efficiency in the health sector, which is to promote the financial interests of the state, to ensure public health needs, to support accountability and responsibility regarding the activities of healthcare institutions. The medical effectiveness of healthcare institutions is determined as the degree of achieved results in the diagnosis, treatment, prevention, rehabilitation of patients, which is expressed as a percentage (or shares) based on the ratio of the number of cases of achieved results to the total number of observations. The absence of a specialized and legislatively fixed list of executive bodies endowed with control and supervisory powers in relation to healthcare institutions was noted. It was revealed that the requirement to exercise control related to the licensing functions of state supervision in Russia has not been established. Based on a study of foreign practice of financial control, it was found that performance audits represent a significant proportion of the control measures taken, and is the most progressive form of financial control. The article systematizes the bodies for monitoring compliance with mandatory requirements for goods, works and services at the level of medical institutions. Their non-systematic work, lack of interconnection in the implementation of supervisory activities as a factor that reduces the effectiveness of their authority is revealed.