IMPROVEMENT OF INTERNAL AUDIT ACTIVITIES IN THE GOVERNMENT SECTOR
Ключевые слова:
Key words: Internal audit, risk management, stakeholders, collaboration, consistency and reliability.Аннотация
Annotation: This article addresses the critical need for enhanced accountability, transparency, and efficiency within governmental operations. Internal audits play a vital role in evaluating and improving the effectiveness of risk management, control, and governance processes. Developing robust frameworks that establish clear policies and procedures for internal auditing can ensure consistency and reliability in the audit process. Providing training and resources for internal auditors to keep them updated on best practices, emerging risks, and technological advancements is essential. Utilizing advanced data analytics and audit management software can streamline audit processes, improve accuracy, and enhance the ability to identify issues proactively. Promoting collaboration between internal audit teams, management, and external stakeholders can foster a culture of accountability and responsiveness to audit findings. Establishing metrics to assess the effectiveness and impact of internal audits can guide continuous improvement efforts and demonstrate value to taxpayers. Enhanced internal audit activities in the government sector not only protect public resources but also contribute to building trust in governmental institutions, ultimately leading to improved public service delivery.
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