Open AccessDIRECTIONS FOR IMPROVING THE INTERNAL AUDIT OF BUDGETARY INSTITUTIONS
Author(s) -
Ірина Максімова
Publication year - 2022
Publication title -
ekonomìka ta suspìlʹstvo
Language(s) - English
Resource type - Journals
ISSN - 2524-0072
DOI - 10.32782/2524-0072/2022-35-37
Subject(s) - internal audit , audit , accounting , process management , information technology audit , business , process (computing) , ukrainian , control (management) , performance audit , joint audit , computer science , economics , management , linguistics , philosophy , operating system
Given the results of research by Ukrainian and foreign experts, we note that the theoretical and methodological principles of internal performance audit remain incomplete and require further research, as there are constant changes in the state, including the transition of the budget process to program-targeted budgeting. The article examines the areas of improving the theoretical and methodological foundations of the internal audit through the introduction of internal efficiency audit and promising areas of its development in Ukraine. It is proved that for the full implementation of the internal control of audit of efficiency, along with the creation of an appropriate legal framework, development of standards, a stable transition of the budget process to program-targeted budgeting is needed.