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
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