FOREIGN EXPERIENCE IN ORGANIZING INTERNAL AUDIT ACTIVITIES IN BUDGETARY ORGANIZATIONS

Abstract

This article examines foreign experience in organizing internal audit activities in budgetary organizations, with particular attention to its theoretical and practical aspects. The role of internal audit systems in ensuring the efficient and targeted use of budgetary funds, strengthening financial discipline, identifying risks in advance, and improving the effectiveness of public financial management in developed countries is analyzed. In particular, the article considers internal audit mechanisms applied in the United States, the United Kingdom, Germany, France, and other countries, including risk-based auditing, internal control systems, the organizational independence of internal audit, and the application of international standards. Based on a comparative analysis of foreign experience, scientific conclusions and recommendations are developed to strengthen the independence of internal audit services in budgetary organizations, introduce risk assessment systems, expand the use of digital technologies, and improve criteria for evaluating audit performance.