IMPROVEMENT OF THE METHODOLOGY OF INTERNAL AUDIT OF BUDGET EXPENSES

Abstract

In the article, a study was conducted on the improvement of the methodology of internal audit of budget expenditures, the opinions of economists were studied, and the position of the author was cited. Improving the methodology of internal audit of budget expenditures is important for organizations seeking to improve financial management, strengthen budget control, and ensure optimal use of public funds. Based on the importance of internal audit functions in transparency, accountability and effective management of budget resources by continuously improving audit practices, applying technology-based approaches and adapting to emerging best practices, the final conclusion was formed at the end of the study.