FOREIGN EXPERIENCE OF INTERNAL AUDIT IN STATE BODIES

Abstract

The article discusses the features of the organization and conduct of internal audit in government bodies of foreign developed countries. The characteristic features and methods of conducting internal audits of state bodies are disclosed. The tools for the implementation of state programs aimed at implementing the strategic development priorities of countries and ensuring the national security of such foreign countries as the Netherlands and South Korea have been identified. In the modern world of actively developing countries, there is a widespread tendency to delegate and uphold the principle of independence. Analysis of internal audit systems in the public sector of European and Asian countries once again proved the priority of information technology in the country's economic processes. On the example of the Republic of Korea, one can observe the high efficiency of the activities of internal state audit bodies through the introduction of a system for the exchange of digitized information between ministries.