შიდა აუდიტის ძირითადი ასპექტები სახელმწიფო სექტორში

This work presents one of the most important part of internal financial control system -
the process of internal audit reform in various aspects. Generally functioning of the system, which
is the most important challenge for our country. This is not only an important task for integration
with the EU, also it is a leverage how to facilitate the implementation of reforms the public sector
in accordance with the fast and recognized practice.
The paper reviews the essence of state internal financial control, what structure it has, what
functions are performed by each of them and how it contributes to the success of each organization.
Here we manage to discuss about main topics of internal audit, its main aspects, methodologies,
what kind of differences are between internal and external audit, how to plan, conduct, analyze,
develop recommendations etc. We will also tell you about important function of internal audit "risk
management" , what kind of actions do we need to measure them.
What about the part of research - its purpose was to analyze assessments, which were made
by the parties, who took part in the process. For example: the internal audit subjects, its objects and
the expert, who performs the role of external auditor in the process of activity. The work presents
their position and opinions on the reform process. And the result of research is that there are a
number of steps toward improvement, but there are still important problems, which must be
solved.