IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS ON THE BASIS OF INTERNATIONAL STANDARDS

Abstract

The thesis examines the improvement of the internal audit of financial errors and irregularities in budget organizations on the basis of international standards. The requirements of the IIA Global Internal Audit Standards, the INTOSAI Framework of Professional Pronouncements and the COSO frameworks are compared, the gaps between these requirements and national practice are identified in tabular form, and phased directions for their adaptation are propose