DIAGNOSTIC ANALYSIS OF INEFFICIENT RESOURCE UTILIZATION IDENTIFIED THROUGH INTERNAL AUDITS IN BUDGETARY ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.23665451Abstract
The study examines the systematization of inefficient and excessive utilization of budgetary funds identified through internal audits in budgetary organizations, the identification of their underlying causes, and the assessment of their impact on budget execution. It provides a scientific rationale for the argument that limiting internal audit activities to merely documenting identified financial irregularities increases the risk of their recurrence. A diagnostic analysis algorithm integrating the classification of inefficient expenditures, cause-and-effect analysis, and financial impact assessment into a unified framework has been developed. Furthermore, a system of indicators is proposed to facilitate the practical implementation of the algorithm.Keywords
internal audit, budgetary organizations, budgetary funds, inefficient expenditures, excessive expenditures, cause-and-effect analysis, diagnostic algorithm, budget executionReferences
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