Improvement of the methodical approach to assessing the quality of internal audit based on the formulated principle of conformity of indicators of the performance of audit tasks by external and internal audit subjects
Abstract
Purpose: is to improve the methodical approach to the external (internal) assessment of the quality of internal audit in state bodies based on the improvement of the system of internal audit principles.
Method: to realize the purpose of the research, its decomposition was carried out and the theoretical necessity of compliance of the indicators of the performance of audit tasks with the indicators of external evaluation was investigated. Methods of analysis and synthesis became the methodical tools of the conducted research.
The results of the study: the methodological approach to the external (internal) assessment of the quality of internal audit in state bodies has been improved based on the improvement of the system of internal audit principles.
Theoretical implications: consists in improving the system of principles on which internal audit is based, namely the formulation and justification of the principle of the necessary identity of external and internal audit results based on the results of completed audit tasks in an ideal environment.
Value: original sources were used during the research, including the Program for assessing the functioning of the internal audit system (external assessment of the quality of internal audit) developed by the Ministry of Finance of Ukraine together with foreign partners. The value of the study lies in the improvement of theoretical provisions and methodological approaches to evaluating the functioning of the internal audit system.
Limitations of the study: the limitation of the study is the use of freely available information.
Papertype: theoretical.
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References
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