The functions entrusted to the Pension Fund of the Russian Federation in the collection of insurance contributions, distribution and timely payment of state pensions, given their enormous social, political and economic importance, necessitate effective financial controls in this area. As noted in the Statement of the Control Manual, the organization of control is an integral element of the management of public financial resources, since such management is accountable to society.Control is not an end in itself, but an integral part of the regulatory system whose purpose is to detect deviations from accepted standards and breaches of principle, legality, efficiency and economy of material resources in the shortest possible time to enable corrective action to be taken, in certain cases to bring offenders to justice, to obtain compensation for damage caused or to take measures to prevent or reduce such violence in future.