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International Accounting

25(223) - 2012 July

Improvement and development of internal audit in system of executive power on an example of bodies of Federal treasury

Vol. 15, Iss. 25, JULY 2012

Available online: 4 July 2012

Subject Heading: AUDITING

JEL Classification:

Danilenko N.I. PhD in Economics, Associate Professor of department "Economics and Management", Honored Economist of Russia, Magnitogorsk branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
danilenko-nikolay@mail.ru

In the article the problem of improvement of internal financial audit in sector of public administration is investigated, the purposes, tasks and category functions "internal audit", forms of interaction of subjects and objects in the course of control are systematized. Implementation of the Concept of internal control and internal audit in bodies of Federal treasury is analyzed. New modern approaches to further development of theoretic-methodological bases of implementation of internal audit are offered.

Keywords: internal control, audit, internal financial audit, efficiency audit, concept and methodology of internal audit

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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