INTERNAL AUDIT OF THE SYSTEM OF THE STATE EMERGENCY SERVICE OF UKRAINE AS AN ELEMENT OF PUBLIC MANAGEMENT

Abstract

Budget institutions are created to perform public functions, in particular such as social ones. The State Budget of Ukraine is the source of financing such organizations. The people, as a source of power in Ukraine, are convinced that the heads of the budgetary institution carry out effective public management is important. Such management should ensure the achievement of the organization's goals, efficient, economic and legal use of budget funds. Different control’s forms are used to establish the level of proper management of these funds. To study the concept of state financial audit, the place of internal audit in the classification of state financial audit and the results of such audits in the State emergency service of Ukraine’s system as an element of effective public management is the purpose of this article. Internal audit as a control’s form, its place in the classification of state financial audit are studied in given article. The authors propose to define the state financial audit as research of directions and bases of budgetary resources use, accounting audit, checking the budgetary institutions’ financial statements and providing confidence of its reliability and providing recommendations for improving of the internal control system’s functioning in the audit report, control of budget institution's activities compliance with domestic normative legal acts. Internal audit is classified in the system of state financial audit along with external, depending on the institutions that conduct the audit. The internal audit is modeled on the basis of the analysis of this term’s definitions. The object of internal audit is including the internal control system that is noted in this article. The internal audit department provides methodological assistance in building such system. The implementation of internal control’s actual condition in the State emergency service of Ukraine’s system is examines in this scientific work. The results of internal audit in the State emergency service of Ukraine’s system as an element of effective public management are presented. The internal control’s system in the State emergency service of Ukraine needs to be improved in terms of developing administrative regulations for certain processes, their harmonization to prevent the risks of ineffective management decisions in daily activities and to non-admission violations of current legislation in the future are established, as a result. Areas of further research are to study the types of risks of State emergency service of Ukraine’s organizations and ways to neutralize them with appropriate control measures, which should be selected by public managers of different levels of government.