REMEDIUMREMEDIUM1561-59362658-3534Joint-Stock Company Chicot192510.32687/1561-5936-2026-30-2-190-195Original ArticleResults of external control measures (audits) as a basis for making management decisions in healthcareBudarinSergey S.BudarinSS@zdrav.mos.ruResearch Institute for Healthcare Organization and Medical Management, Moscow, Russia04072026219019507072026Copyright © 2026,2026This article analyzes the results of external control (audit) used as a basis for management decision-making in the healthcare system. The authors emphasize that the true value of control activities lies not only in identifying violations but in transforming them into effective management actions aimed at improving the system. The article examines two key aspects influenced by audit results: economic (resource management, financial reporting, investment attractiveness) and medical and social (quality, safety, and accessibility of medical care). Using examples from the Accounts Chamber of the Russian Federation and international experience (the United Kingdom, Germany, and Norway), it demonstrates how the recommendations of audit and control bodies are transformed into specific regulatory changes, organizational and clinical improvements, increased accessibility and quality of medical care, and improved utilization of healthcare system resources.external controlaudithealthcaremanagement decisionsefficiencyquality of medical carebudgetary fundsfinancial reportingвнешний контрольаудитздравоохранениеуправленческие решенияэффективностькачество медицинской помощибюджетные средствафинансовая отчётность1.Shalygina N. P., Selyukov M. V., Korneva Yu. A. On the role of state audit in the system of strategic management of healthcare development in Russia. Fundam. Issled. 2015;(10—1):209—213. (In Russ.)2.Smyshlyaev A. V., Melnikov Yu. Yu., Zherelina O. N. 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