Methodical aspects of internal audit concerning obligations of educational institutions
- Autores: Ilshat Railevich Safin, Firdaus Ilyasovna Kharisova
- Localización: QUID: Investigación, Ciencia y Tecnología, ISSN-e 2462-9006, ISSN 1692-343X, Nº. Extra 1, 2017, págs. 1568-1577
- Idioma: inglés
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Resumen
In current conditions of university functioning, there is a significant increase of interest in internal audit (IA), which contributes to the effectiveness of their activity increase. Internal audit is an important tool to evaluate the performance of institution key processes. The presence of internal control in a budgetary institution (a university) is a prerequisite for an effective activity in the educational sphere in order to prevent, detect and suppress financial offenses. The internal audit of obligations is one of the main ones in the overall process. The final result depends on a program drawing up and an internal audit performance. The methodological aspects of the internal audit performance concerning the obligations presented in the study make it possible to conduct a qualitative check as soon as possible and to evaluate the effectiveness of work concerning the obligations. The proposed methodology is a universal one for internal audit obligation performance at different educational institutions. The study focuses on the evaluation of obligation management effectiveness, not limited by the check of accounting aspect correctness. This is a breakthrough moment for this industry, since the process of such institutions check by internal auditors presupposes mainly the control concerning normative acts compliance, neglecting the evaluation of such operation efficiency at the present moment.
