Th e paper essentially generalizes and systematizes the views on audit of subjects of the state sector of the economy. In the study the author outlined his views on the possibility of applying the standards of INTOSAI and the audit chamber of the Russian Federation in the audit of these entities.

This article for the first time summarizes and systematizes the different points of view on the method of operational audit and proposed scientific and reasonable definition. In the study the author outlined his point of view on the problem facing the audit profession.

Th is article fi rst disclosed and systematized the contemporary challenges presented to the audit in the information society, i.e. the society of the XXI century. Th e author off ered his views on the development of methodology and audit tools meet the current needs of social development. In the study the author outlined his point of view on the problem facing the audit as a science and as a professional activity.