Internal audit and financial control: features of the organization in the public sector

Abstract

The article reveals issues related to the peculiarities of the organization of internal audit and financial control in the public sector. Interest in the topic is caused by ongoing changes in the system of internal financial audit and financial control, as a result of which their capabilities have expanded, which will further contribute to the achievement of the goals of public sector organizations. In addition, within the framework of the article, a number of measures are identified, through which it becomes possible to ensure the effective use of internal audit and internal control as a tool for the proper management of public finances. When conducting research, such methods as analysis and synthesis, a logical approach, a systematic approach were used. The results presented in this article are of interest to a wide range of readers who study the issues of internal audit and financial control.