METHODOLOGICAL APPROACHES TO ASSESSING THE QUALITY OF THE ORGANIZATION OF INTERNAL AUDIT IN THE PUBLIC GOVERNMENT SECTOR

Abstract

The article is devoted to the development of methodological approaches to assessing the quality of internal audit for public sector organizations of the Russian Federation. Based on the study of INTOSAI professional documentation, the requirements of international professional standards for internal auditing, methodological recommendations of the Ministry of Finance of Russia, recommendations of the internal audit community of practice and the PEMPAL Guidelines for assessing the quality of internal audit in the public sector, requirements are being developed for the Program for Guaranteeing and Improving the Quality of Internal Audit Work in public administration sector and its mandatory components. Methodological approaches and tools for internal and external assessment of the quality of internal audit are proposed. Sample forms of a questionnaire are being developed for ongoing monitoring and periodic self-assessment of the quality of internal audit, as well as criteria for such assessment.