Assessment of the Internal Audit of a Budget Institution
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 3
Abstract
The purpose of this paper is to develop a system of indicators for assessing the state of the internal audit of a budget institution. To develop a system of indicators for assessing the state of the internal audit of budget institution the results of assessment of the effectiveness and quality of functioning of internal audit departments in some ministries and central bodies of executive power, where internal audit departments were established, were analyzed and summarized by the bodies of the State Financial Inspection. The authors have identified the main areas of internal audit assessment of the state budgetary institution, as reflected in the performance assessment of the internal audit of the budget institution, which includes: HR component, showing the number of staff of internal auditors, their work load and the quality of the qualification; productive component, which determines the number of identified internal auditors and redressed violations, the number of the recommendations of the internal auditors, which were introduced in the budget after the establishment of their provision, and organizational component, disclose the relevant amount of internal audit plan, the timing of the implementation. The prospect of further research in this direction is the development of a methodological approach to assess the state of the internal audit budget institution.
Authors and Affiliations
Olga Kozhushko, Dmitry Kalinkin
Keywords
Related Articles
- EP ID EP158130
- DOI -
- Views 89
- Downloads 0
Conception of Accounting and Analytical Support of the System of Cost Management of Enterprises and their Associations
The concept of accounting and analytical support for cost management is justified. The essence, contents and particularities of process of cost management is revealed. It is connected with stages of enterprise strategy d...
The Problem of Tax Expenditures Identification and Evaluationf: Methodological Approach
The problem of identification and evaluation of tax expenditures is actualized in the article. The degrees of elaboration of this problem is analyzed. We investigate different approaches to the understanding of tax expen...
Contemporary Problems in Ensuring Energy Efficiency of Residential Construction in Ukraine
The objective of the article consists in studying problems associated with ensuring energy efficiency of residential construction in Ukraine. It is indicated that energy efficiency in the housing sector can be increased...
Engineering education: economic competences
The article presents a review of economic competences, identified by federal state standards within the framework of training students of engineering specialties. It uses comparative analysis for offering a concept of mo...
The Effect of Globalization on Formation of the Consumer Market in Transitional Economies
The article studies the effect of globalization on formation of the consumer market in transitional economies in the pre-crisis and post-crisis periods. Positive and negative aspects of influence of globalization on econ...