Organizational aspects of internal control system in budget organizations and relationship with internal audit service

Abstract

Today, in order to reduce the possible risks of the organization, an internal control system is established in any organization. In order to effectively organize internal control in budget organizations, it is necessary to take into account several factors that affect it. Factors affecting the internal control system are not only internal, but also external. When organizing internal control in the organization, it is necessary to take into account the influence of the external environment on the internal control system. Promotes publicizing the fight against corruption at the country level, implementation of effective measures and procedures in this area by budget organizations, dissemination of widely covered information in mass media and application of measures against offenders. On the other hand, employees of budget organizations also face the above situations, which leads to their punishment. Thus, the external environment also affects the management environment of the organization. Therefore, this article examines the ways of effective organization of internal control in the budget organization, special aspects of the organization of internal audit, different views on the concept of internal audit, the relationship between internal control and internal audit in the organization, approaches to the current state of the internal audit service in budget organizations.