Peculiarities of the of internal audit organization of non-profit entities
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 40, Issue 2
Abstract
Unresolved problems of a methodological nature related to accounting and auditing in non-profit entities have led to the choice of the topic of research. The issue of the internal audit organization of non-profit entities in Ukraine is still poorly investigated. In particular, organizational and methodological recommendations concerning the construction of an internal audit system in such organizations have not yet been covered, taking into account the specifics of their activities. The purpose of the study is to determine the peculiarities of the organization of internal audit of non-profit non-budget entities, in particular the study of the peculiarities of creating an internal audit service in non-profit non-budget entities, defining the main tasks of such a service and the order of its functioning. To achieve this goal, the following tasks were formulated and consistently solved: the general aspects of the formation of the system of internal audit in non-profit non-budget entities were analyzed, the main objects of internal audit of non-profit non-budget entities were determined, their interrelation with the relevant methodological methods and necessary sources of information was determined. The peculiarities of carrying out of internal audit concerning each object of accounting in non-profit non-budget entities are formulated. The object of the study is the process of organizing the internal audit of non-profit non-budget entities. The subject of the study is the peculiarities of the functioning of the internal audit service of non-profit non-budget entities. During the study of the organization of the internal audit of non-profit non-budget entities, the dialectical principles of knowledge of economic phenomena and processes in their continuous development and interconnection were used. The solution of the set tasks was based on such general scientific methods of research: the methods of theoretical generalization, the method of analysis and synthesis, the method of comparative analysis, methods of causation and abstract-logical connection. In the course of the research, general features of the formation of the internal audit department in non-profit non-budget entities are disclosed. In particular, the importance of internal audit for solving the problems of improving the efficiency of non-budget non-profit entities has been proved, general approaches to the formation of the internal audit department have been explored and substantiated, the main tasks have been formulated and the stages of formation of the internal audit department of non-profit non-budget entities have been formulated. The issues of organization of internal audit in non-profit non-budget entities are considered, and the organizational model of internal audit is built in which interconnected objects, methodical procedures and sources of information for internal audit are combined taking into account the specifics of the activity of a non-profit non-budget entities.
Authors and Affiliations
A. M. Tolmachova
Keywords
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