Annotation

This article examines the legal nature of control monitoring – a new method of internal state financial control introduced by Federal Law No. 432-FZ dated November 28, 2025. The author analyzes the concept and essence of this legal phenomenon, its purpose in the system of budgetary legal relations, and also distinguishes it from traditional control methods (inspection, revision, survey). Particular attention is paid to the role of the motivated opinion as a key procedural document defining the preventive orientation of control monitoring and its preventive potential. Methodology: general scientific methods (analysis, synthesis, description), as well as specific scientific methods (formal legal and comparative legal). Conclusions: control monitoring is a new method of internal public financial control, representing a new stage in the development of financial control based on the principles of openness, trust, and technological advancement. Scientific and practical significance: the article presents an analysis of the essence of control monitoring, its differences from other methods of internal public financial control, and demonstrates the role of reasoned opinion. Successful implementation of control monitoring will improve the quality of public financial management.