Bondar Y. Internal audit in organ of the Pension fund of the Ukraine

Investigation object: internal audit in organ of the Pension fund of the Ukraine. The aim work is a motivation theoretical aspect and development recommendation for improvements to organizations and methodses internal audit in organ of the Pension fund of the Ukraine. Methods - an inductions, deductions, generalizations,logical, comparisons, average and relative values, methods, which are founded on dialectical method of the cognition. Results - the formed list of the functional duties, which rely on on internal auditor, and the sequence of the procedures of the realization of such checking, is advanced directions of the realization internal audit through determination intercoupling between auditor procedure and stage of the check. Novelty -is designed organizing structure of the service internal audit and complex action for his(its) introduction. It Is Offered to automate the auditor procedures by method of the built-in checking module, which must select information required for audit at realization of the current activity with each worker of the place. The Practical results are introduced in practical activity of governing the Pension fund of the Ukraine in Kirovograde, governing the Pension fund of the Ukraine in Kirovogradskom region. The Sphere accounting, analysis and audit.