The internal corporate financial control service (IFC) is an integral functional element of the management system of both the company as a whole and its individual business processes, along with accounting and economic and financial analysis. It is difficult to overestimate the importance of the activities of the specialists of this unit. In the current economic and political situation of the withdrawal of domestic companies from the orbit of the world market and the departure of foreign firms from Russia, the activities of the company’s controllers and analysts are of a real paramount importance, therefore the very methodology of organizing control should be weighed against its adequacy to the current situation in our country and abroad.
This article reveals the role of internal corporate financial control in the search for measures to stabilize the financial and economic activities of companies.

   The authors consider the main goal and objective of their work to be the study of the adequacy of the existing control system to modern challenges.

   To do this, they revealed the causes and consequences of the new goal-orientation and targeting of the IFC service, characterized its reference points, and showed the results of the intensification of intra-corporate financial control measures activation observed in the modern practice. The methodological section of the study describes the process of generating signal indicators developed on the basis of our own internal analysis-control algorithms that take into consideration the industry specifics of financial and economic activity. The indicators determined by the authors make it possible to activate the measures of internal corporate financial control and obtain practical results in the form of developing an anti-crisis plan for optimizing costs and expenses, leveling the identified risks.

   The article is devoted to the audit of non-financial statements of commercial organizations. Currently, the significant increasing number of commercial organizations are forming and posting non-financial reports on their official websites, as well as on the websites of public organizations. Since there is no unified methodology for the formation of non-financial reporting in Russia, the problem of its audit arises in this regard. Audit of non-financial statements in the literature is called as verification, assurance (confirmation).

   The purpose of the article is to investigate the correlation between these concepts.

   The methodological basis of the study includes the Russian and foreign regulatory framework in the field of formation and verification of non-financial reporting of commercial organizations. The article provides an overview of the system of normative regulation of verification of non-financial reporting. The classification of types of verification of non-financial statements is also presented in the article. Based on the data of the Russian Union of Industrialists and Entrepreneurs (RSPP), a study was conducted on the number of Russian companies that passed public certification and verification from 2010 to 2020. The classification of types of conclusions and forms of conclusions based on the results of verification of non-financial statements of commercial organizations is proposed in the article. The theoretical and practical significance of the study lies in the justification and substantiation of the verification procedure of non-financial reporting and the choice of the optimal method or combination of its assurance (confirmation).

   The purpose of the study is to reveal the features and role of corporate reporting in business management. Ideas for its improvement are connected with the developing economic reality and are aimed at meeting the needs of an ever wider audience of interested parties (stakeholders).

   The article deals with topical issues related to the existing structure of corporate reporting aimed at disseminating the necessary amount of data among stakeholders, as well as the features of integrated reporting, which seeks to combine various components of corporate information. The methodological basis of the study was a system-functional and economic-statistical analysis, comparison. Based on the results of the work, it was concluded that corporate reporting is an important means by which companies communicate with stakeholders in management activities, incl. In fulfillment of their obligations. The results of the study can be used in the collection of data for the preparation and formation of corporate reporting of organizations.

   In recent years, in our country, as well as throughout the rest of the modern world, global changes are taking place driven by the development of high-tech platforms that ensure the sustainable development of various sectors of activity, including public services. There has also been a major, large-scale reform of the system of customs authorities that was carried out with the concentration of customs control in the centers of electronic declaration.

   The aim of the study is to analyze the role of digitalization processes and the use of modern customs technologies, which require the development of new competencies, skills in conducting operations within the framework of a process approach, identifying risks of violation of customs legislation, etc., in the context of performing various customs functions, separating documentary and factual control.

   These changes require an increase in the efficiency of management and development of internal audit in the customs authorities. The article proposes approaches to setting the latter, developing a methodology for its implementation, taking into account strategic changes in the conditions of customs administration. the methodological basis of the work was a systematic approach, a method for analyzing existing customs control processes, collecting facts, analyzing professional and ethical standards, structural and functional modeling, and comparing with digitalization processes. When substantiating specific proposals, special methods were used: observation, comparison, the method of expert assessments. The study resulted in a methodological substantiation of an integrated and complex approach to the organization and implementation of internal audit in the customs authorities, the purpose and functions of which are in many respects similar for both business entities and those providing public services. The article reflects the author’s attempt to combine the possibilities of using digital technologies that increase the efficiency of the provision of this type of the service and create an effective management system within the customs service.

   The application of tax planning by an economic entity will make it possible to release part of the funds from financial (including tax) liabilities and effectively use them in the reproduction process for modernization, reconstruction, improvement of technical conditions for the production of goods, works and services. Every structure of a successful business strives for profitable production, therefore tax optimization, methods and schemes of its application are topical issues. In the context of an annual increase in the tax burden, optimization for entrepreneurial activity is interesting not only for the existing companies, but also for novice businessmen and start-ups.

   The purpose of the study is to substantiate and develop practical recommendations for the implementation of tax planning.

   To achieve it, the following tasks and objectives were set: to study and generalize the views of Russian scientists in modern economic conditions; to develop approaches to improving the mechanism of tax optimization in order to perform the functions assigned to it, and above all, to influence the financial conditions of an economic entity through the possibility of tax optimization provided by legislation. In the course of the work, the following methods of classification were used: abstract-logical, monographic, analytical, logical approach, comparison and generalization, etc.

   The methodological and theoretical basis for the study was the works of representatives of Russian science, regulatory and legislative acts of the Russian Federation regulating the functioning of the tax system; official publications, as well as materials of scientific and practical conferences. The obtained results contribute to the identification of ways to improve the mechanism of tax planning by business entities.

   The article is dedicated to the problem of ensuring transparency of the information space in terms of the expenditure of material resources in the flow of value creation by an industrial enterprise. The objective need to transform the existing paradigm of corporate management of material resources involved in the production is motivated by global macroeconomic changes in market conditions, routing of goods, access to financial services, etc.

   Since it has been revealed that the planning and control tools used at the studied enterprises for the use of materials in the main production are insufficient for economical, rational and balanced management of the latter the authors have set an objective and purpose of the study to improve these tools, through the planning and control of the consumption of materials involved in the main production, using specified norms of their expenditure. In the course of the research, project and process approaches were used; the methods of preliminary, problem-oriented and complex types of analysis, observation, generalization, systematization, verification, as well as graphical visualization.

   It has been proved that the complex use of specified norms is one of the key elements of the information and instrumental or tool space formation for the productive implementation of the functions of planning and control of the expenditure and consumption of the materials; making operational decisions and developing long-term strategies for their effective use in the adding value flow.

   The article is devoted to the 85th anniversary of the outstanding scientist in the field of accounting, doctor of economic sciences, honored worker of science of Russian Federation, professor Yaroslav Vyacheslavovich Sokolov (1938–2010). The authors made an attempt to review the multifaceted scientific and pedagogical activities of the scientist over nearly 50 years. The authors analyze Sokolov’s ideas in the field of accounting, as well as his contribution to the creation of certain areas (the Sokolov school); his works in the field of history, which won him universal recognition, among which a special place is given to his republished work «Treatise on Accounts and Records» by Luca Pacioli; the social and educational activities of the scientist on the background of changing economy in the country and in the world are shown. An attempt has been made to assess comprehensively the role of Professor Sokolov in the formation of the process of training specialists in accounting, analysis and audit, as well as statistics.