DIRECTIONS FOR TRANSFORMING THE INTERNAL AUDIT SYSTEM TO ENSURE THE EFFICIENT USE OF BUDGET FUNDS
DOI:
https://doi.org/10.5281/zenodo.23719772Abstract
The article substantiates the importance of transforming the internal audit system in budgetary organisations from traditional compliance-based control towards a risk- and results-oriented model and systematises the main directions of this transformation. The author develops a chain analysis method and a system of consistency indicators designed to assess the interrelationship between the funding source, functional purpose, and actual execution of budgetary funds, as well as to identify areas requiring further alignment.Keywords
internal audit transformation, chain analysis, funding source, functional purpose, budget execution, consistency indicators, chain integrity indexReferences
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