INTERNAL AUDIT METHODOLOGY IN THE INSTITUTIONS OF THE MINISTRY OF INTERNAL AFFAIRS
Author(s): Permyakova Anna Yurievna
Release: 2019-4 (31)
Keywords: internal audit, internal control, internal audit in state institutions, internal audit methodology in state institutions
Annotation: This article is devoted to the methodology of internal audit in institutions of the Ministry of internal Affairs. The article content includes the basic theory of internal audit such as: goals, objectives, statutory regulation of internal auditing, and describes the problems of the methodology of internal audit in institutions of the interior Ministry. The article reflects the shortcomings: the legal framework governing the internal audit in the institutions of the Ministry of internal Affairs, the shortcomings of the organization of internal audit and the imperfection of the methodology of internal audit. Based on the identified problems, recommendations for amendments and additions to the main normative legal acts are proposed. The main value of the article are recommendations for improving internal audit in state institutions of the Ministry of internal Affairs, which are proposed to be introduced into the methodology of internal audit for budgetary institutions.
Bibliography: Permyakova AN.YU. INTERNAL AUDIT METHODOLOGY IN THE INSTITUTIONS OF THE MINISTRY OF INTERNAL AFFAIRS // Economics and Management. – 2019. – № 4 (31). – С. 40-44. doi: 10.21777/2587-554X-2019-4-40-44