ACCOUNTING AND AUDIT

CHUMAKOVA Iryna ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0003-3432-3177

Improvement of public internal financial control as an integral part of public administration

Key issues and risks of public internal financial control reforming in Ukraine are examined; directions of its further improvement in the context of development of public finance management system are defined. On the basis of generalization of theoretical and practical elaborations on the development of internal control and internal audit in public sector and taking into account the requirements of the European standards, recommendations on strengthening the audit capacity of the Accounting Chamber are suggested.

Keywords:public internal financial control system of public financial management, internal audit, internal control, external audit, the State Financial Inspection of Ukraine, Accounting Chamber.

JEL: Н10, Н83.

CHUMAKOVA I. . Improvement of public internal financial control as an integral part of public administration / I. . CHUMAKOVA // Фінанси України. - 2013. - № 11. - C. 109-126.