Formation of scale assessment of internal audit budgetary institutions

Dmytro Volodymyrovych Kalinkin


Introduction. The current state of the national monitoring system of public finance is highly unsatisfactory, as in recent years a growing number of budget violations related to illegal and inappropriate spending of budget funds during implementation of state programs, overstating the value of property, services, repairs is observed. Also the facts of arbitrary charge-offs of resources and material assets, etc.can be seen. In this context, there is an increasing role of internal audit as a tool that allows to improve the system of internal control institution or organization to meet the needs arising in the course of their operation. It should be noted that today in Ukraine scientific and practical problems of the formation of internal audit in the public financial control deal with a number of scientists. But there is a lack of attention for the internal audit evaluation.

Purpose. The aim of article is to form a scale of state assessment of the internal audit budget institutions by building of a generalized desirability function.

Method. (methodology). Scaling with the help of construction of a generalized function on the desirability scale of Harrington has been used in the article.

Results. It has been proposed the three-interval assessment scale of the internal audit budget entity that enables qualitative interpretation of this assessment.


financial control state; internal audit; the state of the internal audit; assessment of the internal audit function; the scale; the scale of assessment of the internal audit function

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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