Internal audit as a subsystem of the state system

Abstract

Systemicity as a basic prerequisite for the proper functioning of the state should be manifested in the activities of all its structural components. The purpose of the article: improving the systemic activities of the state of Ukraine. The task of the article is to formulate the principles of systematic activities of internal audit entities.
 The purpose of internal audit as an artificial system can be defined as ensuring the effective functioning of the internal control system (compliance with the principles of legality and effective use of budget funds and other assets, achieving results in accordance with the goal, tasks, plans and requirements).
 The purpose of internal audit can be considered to diagnose the functioning of the entities in which this information and analytical tool is used.
 The purpose of the internal audit system is to process information about the activities of entities.
 Main (basic) functions of internal audit: study of the asset control system; checking the compliance of the current control with the company’s policy; risk analysis and bankruptcy prevention; use of know-how to increase profits and efficiency of new technology; making other decisions that promote the development of the company. Additional (service) functions of internal audit: providing independent conclusions and recommendations, as provided by Article 26 of the Budget Code of Ukraine.
 The basic element of the VA system are structural units internal audit of entities in the provided cases.
 Adaptive activity of internal audit is manifested in cooperation with other structural units of state bodies, their territorial bodies and budgetary institutions (including their heads), state bodies, enterprises, their associations, institutions for the organization and implementation of internal audit.
 Adaptive activity of internal audit is manifested in the following options of the Units: 1) submission to the head of the state body, its territorial body and budgetary institution of audit reports and recommendations for management decisions; 2) reporting on performance in accordance with internal audit standards.
 Internal relations ensure the relationship of coordination and subordination of the above structural elements of internal audit - Units, ensuring their integrity.
 External links of internal audit are manifested in the relationship of its structural elements with other business entities (reporting, information exchange, etc.).