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Theoretical grounds of internal audit in the system of state financial control in Ukraine

Author

Listed:
  • Dikan Larysa V.

    (Kharkiv National University of Economics)

  • Kalinkin Dmytro V.

    (Kharkiv National University of Economics)

Abstract

The article considers modern directions of reformation of the system of state financial control connected with introduction of the state internal financial control. It considers economic essence of the state internal financial control in the context of its components. It justifies the place of the internal audit in the system of the state internal financial control in Ukraine. It considers existing definitions of internal audit in legislative acts. It generalises views of scientists on interpretation of the "internal audit" notion. It provides definitions united in approaches. It conducts a critical analysis of generalised approaches. It offers the authors' view on the essence of internal audit in budget institutions, which has certain positive features compared to existing ones.

Suggested Citation

  • Dikan Larysa V. & Kalinkin Dmytro V., 2013. "Theoretical grounds of internal audit in the system of state financial control in Ukraine," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 3, pages 70-75.
    • Handle: RePEc:idp:redpoe:y:2013:i:3:p:70_75
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