Open AccessCriteria for the effectiveness of internal financial audit in the internal affairs bodies
Author(s) -
Efim Mizikovsky,
Elena Igonina
Publication year - 2021
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2021-2-41-46
Subject(s) - internal audit , accounting , business , audit , control environment , finance , financial audit , joint audit
The article describes the aspects of the regulatory legal regulation of the internal financial audit in the internal affairs bodies and its possible contradictions. Currently, there are no defined boundaries of the internal financial audit of financial and economic activities in the internal affairs bodies, duplication of control measures carried out as part of the audit, and it is difficult to assess the positive impact of the results of the internal financial audit on improving the effectiveness of internal financial control and the use of budget funds. The article proposes to review the evaluation criteria of internal financial audit in the internal affairs bodies in terms of rational and efficient use of budget funds.