Annotation

The article analyzes the implementation of control and supervisory measures based on the inspection program. It has been established that the conduct of control and supervisory measures based on the occurrence of an event specified in the inspection program has features inherent in different types of state control (supervision). The features that are manifested in the following are noted: in approaches to the legal regulation of the preparation of audit programs, the grounds necessary for conducting control and supervisory activities under the audit program, their frequency, types of control and supervisory activities, and others. It is pointed out that there is a need to apply uniformity in legal regulation, on the basis of which audit programs are drawn up and control and supervisory measures are carried out.