Fundamentals of Internal Audit Organization in Budgetary Organizations

The article examines the organizational foundations of internal audit in budgetary organizations. The regulatory framework governing internal audit in the public sector is systematized into four levels, and the advantages and limitations of in-house, centralized, and co-sourced organizational models are compared. Based on the analysis, a matrix for selecting an internal audit organizational model according to budget size and risk level, as well as a procedure for determining the required number of internal auditors, is proposed. The key elements of independence, the internal audit charter, and the quality assurance system are substantiated.