სახელმწიფო შიდა ფინანსური კონტროლის როლი და საქართველოში არსებული გამოწვევები

The audit function has always been considered an integral part of state financial
control. The control mechanism increases the efficiency of the public sector. The
audit covers the broad inherent risks in public administration. Traditionally, auditing
is the assurance mechanism of the state sector and its institutions (ministries) that the
state budget is adopted and spent in accordance with the law fairly and effectively.
However, the audit function has taken on a different dimension and has widened its
scope, and now includes assessing the social-economical effectiveness of the public
sector. In order to improve internal control and internal audit, many international
standards have been in place for years, including INTOSAI (Internal Control
Standards Guide). As with the example of Georgia, the lack of public internal
financial control, complete or partial financial control in many public institutions
over the past two decades has put the transparency and accountability of government
spending at considerable risk. In order to effectively spend budget funds, it is
important for the state to have an internal financial control system that ensures
accountability of spending agencies, safeguards assets, and achieves budgetary
program goals. Spending institutions do not assess risks, use controls, and safeguard
financial and non-financial assets, further aggravating systemic negligence. This issue
has been particularly relevant in Georgia since 2007, when the agreement signed
between Georgia and the EU for the establishment of a system of state internal
financial control, however, has been substantially launched in Georgia since 2010.
Given the low level of corruption required by EU member or accession countries, the
likelihood of this is clearly reduced by proper and effective state control mechanisms.