Peculiarities of state internal financial control activities and ways of its improvement on the example of Gori municipality

In a market economy, in the context of increasing the competitiveness of economic entities, the role of internal audit significantly increases, the goal of which is the introduction of an internal audit system and the proper functioning of internal audit in general.
Targeted spending of budget funds is of special importance for the further development of the country. The introduction of an internal audit system and the proper functioning of the Internal Audit Service is an important issue for our country, which allows us to quickly implement important reforms in the public sector.
It is this control environment that provides a sound guarantee for the achievement of the main goals of the organizations. Clearly defined goals are the basis for conducting effective internal control processes.
The basis of a complete internal control system is the control environment. It provides for the discipline and proper organizational structure of the institution that affects the overall quality of internal control.
The control environment in the production facilities affects the control awareness of the staff employed there, which, in turn, shapes the general environment in the facility. It is the basis for ensuring the effec3tive structure of other components of internal control, discipline and institution.