Abstract:

The article stipulates that in modern conditions of development and reform of the national system of state financial control to the fore the issue of quality, which is an integral part of - or the provision of a service or product produced. In the context of our study on the evaluation of the quality of the internal audit system of the State Land Agency, is the efficiency of its operation. The authors have developed scientific and methodical approach to assessing the quality of the internal audit system of the State Land Agency of Ukraine by specifying the list of evaluation criteria and the implementation of risk-based model selection controlled entities, which allowed to determine the potential risk of financial irregularities and frequency of inspections by the State Financial Inspection. Determined that the planned inspections of the state Land Agency should be not less than once every two years. Applying the above approach will reduce the number of violations in budgetary institutions, improve the quality control organization by the internal audit work, increase the responsibility of the head of an effective, legitimate and proper use of funds. The authors were asked to form a report on the results of the internal audit quality in budgetary institutions and determined that for the cooperation of internal audit bodies of the State financial inspection need to be able to use the latest internal audit report to provide recommendations to improve the functioning of the internal control systems in controlled entities.

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