Tendencies of Development of Legal and Managerial Mechanisms of Internal Financial Audit in the Government Sector in the Conditions of Transformation of Economy of the Country

The article considers internal audit as an integral part of the system of legal regulation and quality management and ensuring the safety of the results of audit activities. In recent years, internal financial auditing has undergone significant changes related to the development of technology, the globalization of markets and increased requirements for the quality of results. The main trends in the development of internal financial audit include flexibility, adaptation to changing conditions, expansion of functions and competencies, preservation of key values and principles, technology and digitalization, as well as focus on strategic goals and processes.