BUSINESS INFORM №1-2017

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Section: Accounting and Auditing
UDC 645.87
Kalinkin D. V.
The Recommendations on Harmonization of Internal Audit of the Budgetary Institutions (p. 251 - 255)
The article is aimed at developing methodical recommendations on harmonization of internal audit of the budgetary institutions. It is suggested to take into consideration development of internal documentation regulating the order of implementation of internal audit of a budgetary institution; creation of a rational structure of internal audit; determination of the range of issues related to internal audit, i.e. effective planning. It has been determined that improvement of harmonization of internal audit of the budgetary institutions in the context of reforming the State financial control system is advisable to be conducted stepwise, with the critical analysis of the conditions of functioning of a budgetary institution; modeling of organization of internal audit; optimum composition (number) of employees occupied with internal audit; assessing the value of internal audit; evaluation of the status of organization of internal audit of a budgetary institution; implementation of a number of activities to optimize the system of organization of internal audit.
Keywords: internal audit, the State financial control, preparation of internal audit
Fig.: 2. 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 Ukrainian
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Reference to this article:
Kalinkin, Dmitry V. (2017) “The Recommendations on Harmonization of Internal Audit of the Budgetary Institutions.” Business Inform 1:251–255.

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