DIRECTIONS FOR IMPROVING THE INTERNAL AUDIT OF BUDGETARY INSTITUTIONS
Journal: Економіка та суспільство
Year: 2022

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 promis