INSURANCE SUPERVISION IN THE SYSTEM OF FINANCIAL CONTROL Miroshnik Svetlana Valentinovna, Dr of law, professor. <...> Position: Head of State and legal disciplines chair. <...> Place of employment: Russian academy of justice, Rostov branch. <...> Email: miroshnik67@mail.ru Annotation: The article examines the controversial issues about the place of insurance supervision in the system of financial control. <...> A conclusion is made on the recognition of insurance supervision of the Institute of universal prevention and resolution of financial conflicts in the insurance sector. <...> Literature list: Lima Declaration of Guidelines on Financial Control (adopted IX Congress of the International Organization of Supreme Audit Institutions (INTOSAI ) in Lima in 1977 ) / / Controlling. 1991. <...> Miroschnik S.V. Financial liability as a basis for the development of innovative financial law// Problems of Economics and Law. 2012. № 1. <...> Mamedov A.A. Insurance and finance// Modern Theory of Financial Law: Collection of the international scientificpractical conference. - M.: ATM, 2011. <...> Gorbunova O.N. Financial law and financial monitoring in modern Russia. <...> Shmaly, Legal provision of the effectiveness of the Executive authorities (the theoretical-methodological aspects) the dissertation for scientific degree of doctor of legal Sciences, the Rostov law Institute of MIA of the Russian Federation. <...> Делается вывод о признании страхового надзора универсальным институтом предупреждения и разрешения финансовых конфликтов в страховой сфере! <...>