DIRECTIONS FOR IMPROVING THE INTERNAL AUDIT OF BUDGETARY INSTITUTIONS

Abstract

Given the results of research by Ukrainian and foreign experts, we note that the theoretical and methodological principles of internal performance audit remain incomplete and require further research, as there are constant changes in the state, including the transition of the budget process to program-targeted budgeting. The article examines the areas of improving the theoretical and methodological foundations of the internal audit through the introduction of internal efficiency audit and promising areas of its development in Ukraine. It is proved that for the full implementation of the internal control of audit of efficiency, along with the creation of an appropriate legal framework, development of standards, a stable transition of the budget process to program-targeted budgeting is needed.