METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.21379060Abstract
The article analyzes the formation of the internal audit program in budget organizations and finds that
programs are often prepared in a methodologically fragmented way, without a link to the object’s risk profile. To address
this, a methodology for designing a risk-based standard audit program with a five-part structure is proposed. The program
is linked to the object’s risk score and materiality threshold; audit areas and procedures are differentiated by the level of
risk and supported by a set of standard working papers. The methodology helps standardize audit quality and enables
integration with external audit.
Keywords
internal audit, audit program, audit procedure, working papers, risk profile, materiality, risk-based auditing, budget organization.References
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