Julia V. Ragulina – Doctor of Economics, Professor, Head of the Chair “Compliance and controlling” of the RUDN University, Moscow, Russia. She is an Honored Worker of science and technology of the Russian Federation and an Honored Worker of higher professional education. She is the author of more than 200 publications, including monographs on state control and audit, state and municipal management, and economics of municipal entities. She is a co-author of the works by the Harvard University researchers.