METHODOLOGY OF COMPREHENSIVE ASSESSMENT OF THE EFFICIENCY OF THE INTERNAL AUDIT SERVICE IN BUDGET ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.21374081Keywords:
internal audit, efficiency, integrated assessment, preventive efficiency, economic efficiency, efficiency of recommendations, public sector, rating.Abstract
The article analyzes the issue of assessing the effectiveness of the internal audit service in
budget organizations and reveals that in practice, effectiveness is often assessed one-sidedly by a single
indicator (the amount of identified violations). To solve the problem, an integral assessment methodology based
on three components — preventive (Ep), economic (Ei) and the effectiveness of recommendations (Et) — is
proposed. The integral indicator Iint is calculated according to the formula Iint = w₁·Ep + w₂·Ei + w₃·Et (weights
0.40; 0.30; 0.30). The methodology allows for multidimensional assessment, comparison and stimulation of the
activities of internal audit services.
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