Internal Financial Audit. Educational guide
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The textbook covers theoretical and practical aspects of the internal financial audit system in the public administration sector. Standardization of internal financial audit is discussed. Organizational and methodological aspects of planning, conducting, and implementing the results of internal financial audit are outlined. The rights and responsibilities of employees (officials) in implementing internal financial audit are disclosed. Conceptual elements of assessing the reliability of internal financial control, confirming the accuracy of budget reporting, and compliance with the budget accounting procedures of a unified methodology, as well as assessing the quality of financial management as the goals of internal financial audit, are presented. Methodological approaches to conducting an analysis of the implementation of internal financial audit by chief administrators of budget funds and a criteria-based approach to self-assessment of the quality of internal financial audit are defined. This textbook is intended for university students studying in the field of "Economics" (at the bachelor's and master's levels), as well as for participants of centers and courses for the professional development of scientific and pedagogical staff.
Author:
Author:Vankovich I. M.
Cover:
Cover:hardcover
Category:
- Category:Business & Money
- Category:Education & Teaching
Dimensions:
Dimensions:20.8x14.3x2 cm
ISBN:
ISBN:978-5-00172-488-9
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