ВНУТРІШНІЙ АУДИТ ЯК ОСНОВА СИСТЕМИ ВНУТРІШНЬОГО КОНТРОЛЮ КАНАДИ: АДАПТИВНІ АСПЕКТИ ДЛЯ УКРАЇНИ

Abstract

In the article it is examined Canadian experience in the internal control system development based on the widespread practice of internal audit implementation. It is outlined that the Canadian internal control system has as common with European examples components as different ones. One of the key features of Canada's internal control system is paying much attention for internal audit, specific view of auditor`s role, high level of audit providing and the accent on preventive work and risk management. The main features and approaches of internal audit in Canada are analyzed; the role of internal audit in the success of reforms, implementation of programs, projects and strategies is reflected. To the internal audit jurisdiction in public sector, which is presented with the Government Internal Auditors Council of Canada, were assigned not only traditional accents on processes and control, but also operational and administrative audits and risks evaluation. The vision of the internal auditor role in public sector is outlined. So, he acts in three roles: as defender, mentor and adviser. The place of risk management in internal audit conducting is set out. It is underlined, that the positive experience of Canada is availability of a number of manuals and recommendations for public administration evaluation. The main aspects of adaptation to the national conditions are determined. Main among them are wide implementation of internal audits in public sector, but the key role of audit is not in shortcomings detecting and directors, managers and public servants punishment, but in the determination of ways of actual problems solving and in increasing of public programs and projects efficiency. Very important is permanent qualification improvement of auditors and public servants and high level of methodological support. Very actual for Ukraine is paying much attention for risk management, their determining, preventing and leveling out the potential opportunities of their appearance.