Внутрішній аудит у секторі публічних фінансів і його роль в системі управлінського контролю

Abstract

Наведено питання функціонування внутрішнього аудиту у державних фінансових установах та його роль в системі управлінського контролю. Головною метою даної статті є порівняльний аналіз внутрішнього аудиту і управлінського контролю з погляду Закону про державні фінанси. The article presents the issues of the functioning of internal audit in the public finance sector and its role in the system of management control. The main purpose of this article is to demonstrate that the internal audit and management control are necessary tools for use in public sector units. The necessity to control comes from the fact the management of public resources. The article presents the definitions and characteristics of both of these tools on a background of the Public Finance Act, both of 2005 and currently in force in 2009. Also in the article was presented a comparative analysis of the internal audit of financial control and management control. Functioning of the public sector is based on the management of public funds. Thus, even more than in the private sector, the need to control income and expenditure in this particular sector. Glossary of terms in the public distinguished by inspection and auditing, as the main instruments to help manageand management of public funds. The new Public Finance Act introduced the concept of management control and the proposed new regulations to internal audit that strengthen expenditure control. Control and internal audit are often identified both in literature and in practice. But this is a mistake because they have a different nature and should distinguish between them. These concepts are closely related and form a coherent system that guarantees the protection of public financial resources and effective management and operation of all public sector bodies, but their activities are varied. Internal audit and, in particular, management control can contribute to increasing the efficiency of the functioning of the entire public sector.