Internal Auditing Method within Public Institutions
In the process of public administration reform there has begun the implementation of modern international control and auditing standards in the public sector. The need for the improving of the efficiency of public administration requires the use of enhancement processes of public finance application...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/140 |
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| _version_ | 1850031436767166464 |
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| author | A. L. Kolesnyk |
| author_facet | A. L. Kolesnyk |
| author_sort | A. L. Kolesnyk |
| collection | DOAJ |
| description | In the process of public administration reform there has begun the implementation of modern international control and auditing standards in the public sector. The need for the improving of the efficiency of public administration requires the use of enhancement processes of public finance application and use, which in turn depends on the quality of feedback. The feedback was provided earlier by the control and auditing services, which were recording the cases of violation but at the same time, the evolution of the public internal financial control requires a shift in emphasis from the detection of violations to the analysis of the processes of the use of the resources. Not downplaying the importance of the elimination of these violations, the analysis of the main processes which involved the spending of budgetary funds, the identification of bottlenecks in such processes and introducing recommendations aimed at minimizing of the occurrence probability of adverse events is now the prevalent task of the modern state of the public internal auditing. Effective public internal auditing is designed to provide continuous assessment of the state internal control and it should help in the conditions of modern changing environment and regulatory shifts, by providing modern public administration. However, the liquidation or slow transformation in the process of reorganization of existing control structures, creates the risk of loss of the previously accumulated experience, as well as ineffective implementation of international standards of internal control and internal auditing, testifying to the fact of relevance growth of the research topic. This paper provides with the technique of internal auditing of state-owned institutions, which was developed on the basis of synergy works of domestic and foreign scholars and practitioners. |
| format | Article |
| id | doaj-art-8e6964beeb1742bd8a3b883503de478c |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-8e6964beeb1742bd8a3b883503de478c2025-08-20T02:58:58ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0101475410.26794/2408-9303-2017--1-47-54140Internal Auditing Method within Public InstitutionsA. L. Kolesnyk0“Black Sea Fleet Management” - “5th financial and economic service”In the process of public administration reform there has begun the implementation of modern international control and auditing standards in the public sector. The need for the improving of the efficiency of public administration requires the use of enhancement processes of public finance application and use, which in turn depends on the quality of feedback. The feedback was provided earlier by the control and auditing services, which were recording the cases of violation but at the same time, the evolution of the public internal financial control requires a shift in emphasis from the detection of violations to the analysis of the processes of the use of the resources. Not downplaying the importance of the elimination of these violations, the analysis of the main processes which involved the spending of budgetary funds, the identification of bottlenecks in such processes and introducing recommendations aimed at minimizing of the occurrence probability of adverse events is now the prevalent task of the modern state of the public internal auditing. Effective public internal auditing is designed to provide continuous assessment of the state internal control and it should help in the conditions of modern changing environment and regulatory shifts, by providing modern public administration. However, the liquidation or slow transformation in the process of reorganization of existing control structures, creates the risk of loss of the previously accumulated experience, as well as ineffective implementation of international standards of internal control and internal auditing, testifying to the fact of relevance growth of the research topic. This paper provides with the technique of internal auditing of state-owned institutions, which was developed on the basis of synergy works of domestic and foreign scholars and practitioners.https://accounting.fa.ru/jour/article/view/140внутренний аудитвнутренний контрольгосударственный внутренний финансовый контрольуправление рискамиимплементацияпроцессinternal auditinginternal controlpublic internal financial controlrisk managementimplementationprocess |
| spellingShingle | A. L. Kolesnyk Internal Auditing Method within Public Institutions Учёт. Анализ. Аудит внутренний аудит внутренний контроль государственный внутренний финансовый контроль управление рисками имплементация процесс internal auditing internal control public internal financial control risk management implementation process |
| title | Internal Auditing Method within Public Institutions |
| title_full | Internal Auditing Method within Public Institutions |
| title_fullStr | Internal Auditing Method within Public Institutions |
| title_full_unstemmed | Internal Auditing Method within Public Institutions |
| title_short | Internal Auditing Method within Public Institutions |
| title_sort | internal auditing method within public institutions |
| topic | внутренний аудит внутренний контроль государственный внутренний финансовый контроль управление рисками имплементация процесс internal auditing internal control public internal financial control risk management implementation process |
| url | https://accounting.fa.ru/jour/article/view/140 |
| work_keys_str_mv | AT alkolesnyk internalauditingmethodwithinpublicinstitutions |