INTERNATIONAL STANDARDS OF INTERNAL AUDIT IN THE PUBLIC SECTOR
DOI:
https://doi.org/10.47390/SP1342V3I12.1Y2023N34Keywords:
Management mechanism, public sector, internal audit, internal audit activity, international standards of internal audit, internal control, national standard, risk.Abstract
This article discusses the importance of internal audit activities and why internal audit is necessary in the public sector. International standards of internal audit in the public sector and aspects of their interrelationship with national standards, the general content of international standards, and their structural structure are presented. Based on the international standards of internal audit in the public sector, the work carried out on the scale of our country is covered in detail. Considerable and debatable issues are analyzed, and scientific views and recommendations are formed on them.
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