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Labor Activities in the Field of Internal Financial Audit in the State Sector
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LABOR ACTIVITIES IN THE FIELD OF INTERNAL FINANCIAL AUDIT IN THE STATE SECTOR
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Parushina Natalya 1
Lytnyeva Natalya 2
Bilikhodze Alexander 3
Authors:
1.  Orel State University of Economics and trade (Department of Accounting, Analysis and Audit, Head of Department)
employee from 01.01.2007 to 01.01.2019

Russian Presidential Academy of National Economy and Public Administration (Department of Economics and Economic Security, Professor)
employee from 01.01.2014 to 01.01.2019

Orel, Orel, Russian Federation
2.  Orel State University of Economics and Trade (department of accounting, analysis and auditing, professor)

Russian Federation
3.  Presidential Academy of National Economy and Public Administration, RANEPA
graduate student from 01.01.2018 to 01.01.2019

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5d88946f521061.07261332
Pages:
from 38 to 45
Status:
Published
Received:
23.09.2019
Accepted:
11.10.2019
Published:
11.10.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
budget procedures; government sector; public administration; internal fi nancial audit; risk-based approach; labor functions of auditors
Abstract and keywords
Abstract (English):
Th e article considers the prerequisites, patterns and trends in the development of activities for conducting internal financial audits in the public sector. A review of the regulatory documents governing the work of internal auditors is given, the principles of auditing in the public sector are summarized, prospects for the development of internal audits are considered, taking into account the adoption of federal standards.

Keywords:
budget procedures; government sector; public administration; internal fi nancial audit; risk-based approach; labor functions of auditors
References

1. Edinyy portal byudzhetnoy sistemy Rossiyskoy Federacii «Elektronnyy byudzhet» [Elektronnyy resurs] // URL: http://budget.gov.ru

2. Konceptual'naya baza professional'noy praktiki Instituta vnutrennih auditorov [Elektronnyy resurs] //Institut vnutrennih auditorov. URL: https://www.iia-ru.ru (data obrascheniya: 25.07.2019)

3. Mezhdunarodnye standarty dlya vysshih organov audita (INTOSAI) [Elektronnyy resurs] // Intosai. URL:http://www.intosai.org (data obrascheniya: 25.07.2019)

4. Mezhdunarodnye standarty vnutrennego audita Instituta vnutrennih auditorov [Elektronnyy resurs] // The Institute of Internal Auditors URL: https://global.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx

5. Portal gosudarstvennogo i municipal'nogo finansovogo audita [Elektronnyy resurs] // URL: https://portal.audit.gov.ru/#/main-page

6. Slozhnyy pervyy kvartal 2019 goda: inflyaciya rastet, real'nye raspolagaemye dohody naseleniya padayut [Elektronnyy resurs] // Oficial'nyy sayt Schetnoy palaty Rossiyskoy Federacii. URL: http://www.ach.gov.ru/press_center/news/36984 (data obrascheniya: 25.07.2019)

7. Schetnaya palata vidit riski nedostizheniya celey nacional'nyh proektov // Oficial'nyy sayt Schetnoy palaty Rossiyskoy Federacii. URL: http://www.ach.gov.ru/press_center/news/36890 (data obrascheniya: 25.07.2019)

8. Federal'nyy standart vnutrennego finansovogo audita «Opredeleniya, principy i zadachi vnutrennego finansovogo audita» [Elektronnyy resurs] // Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii URL: https://www.minfin.ru/ru/document/?id_4=127882 (data obrascheniya: 26.07.2019)

9. International Federation of Accountants [Elektronnyy resurs] // URL: https://www.ifac.org

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