Порівняльні особливості внутрішнього контролю та внутрішнього аудиту в бюджетних установах

Abstract

Comparative features of internal control and internal audit in budgetary institutions are considered. An important component and form of internal control is internal audit, which assesses the effectiveness of the economic component and internal control. Only if these components are correctly combined it is possible to provide the right information field for making the necessary management decisions.