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BUSINESS INFORM №10-2014

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48

Section: Accounting and Auditing
UDC 657.633:657.3
Kalinkin D. V.
Theoretical Bases of Organizing of the Internal Audit in the Budgetary Institutions (p. 293 - 298)

The article is aimed at disclosure of the theoretical bases of the internal audit in the budgetary institutions. Approaches to the definition of the term «organizing» were analyzed and the author's own vision of the concept «organizing of the internal audit» was presented, allowing to consider the organizing of the internal audit as a part of the higher order system - the State financial control system of Ukraine. The elements of the organizing system of the internal audit in the budgetary institutions were reviewed, which are: subjects and objects, purposes and principles, levels and stages, as well as ensuring of organizing of the internal audit. The scheme of organizing of the internal audit on the basis of systematic approach was proposed in which three phases were allocated: internal audit planning; implementation of control measures in the framework of the internal audit in the budgetary institutions and summarizing of the control activities' results in the framework of the internal audit. In addition, peculiarities and directions of adaptation of the foreign experience as to the internal audit in the budgetary institutions towards the national environment were analyzed.
Keywords: internal audit, State financial control, organizing of the internal audit
Fig.: 5. Tabl.: 1. Bibl.: 8.

Kalinkin Dmitry V. – Candidate of Sciences (Economics), Lecturer, Department of Control and Audit, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)

Article is written in Ukrainan
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Reference to this article:
Kalinkin, Dmitry V. (2014) “Theoretical Bases of Organizing of the Internal Audit in the Budgetary Institutions.” Business Inform 10:293–298.


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