ОСОБЛИВОСТІ ПРОВЕДЕННЯ ВНУТРІШНЬОГО АУДИТУ ОРГАНІВ ВЛАДИ В УМОВАХ НЕСТАБІЛЬНОСТІ

Abstract

Introduction. Crisis changes are often quite unexpected and unpredictable. Crisis (Greek: κρίσις — decision; turning point) — disorder, decline, aggravation of (political, economic, social) contradictions, as well as the turning point of the disease, when the patient's condition improves or worsens [7]. Every crisis has consequences. In the case of the impact of covid-19, when assessing the consequences, we have to talk about the global impact. The factors of the impact of covid-19 on business entities of both the public and private sectors of the economy were shocking and sometimes devastating. Especially under the condition that the consequences of the global financial crisis have not yet been fully overcome. The need for constant monitoring of the level of financial security, as well as the identification of risks and threats that may affect its level, are of particular importance. Research task. The goal is to study the degree of conditional "readiness" of state adminiscrisess situations using the example of the coronavirus disease. Identifying the peculiarities of the internal audit of authorities in conditions of instability and developing proposals for improvement. Research method. When conducting the study, a system-functional approach was used to assess the level of readiness of the internal audit units of state authorises situations. Results. The article examines the readiness of internal auditors for crisis situations. An analysis of risk assessment, risk management and risk response in crisis situations was carried out using the example of the diabetes pandemic. The areas of activity audit have been studied - "agail" audit, which is aimed at increasing the response and activity of the auditor in the conditions of the pandemic. Methodological principles for risk assessment were formulated, the importance of interaction and communication of all units in the process of risk assessment was emphasized. An example of a conclusion model is proposed, which can be applied in the practical activity of auditors when developing an "agail" audit.