The object of study: the process of implementation of the state financial control in Ukraine and its component - the internal audit; objective: development of theoretical positions, development of methodical approaches and practical recommendations aimed at improving the internal audit of budgetary institutions in the conditions of reforming of the state financial control system; research methods and instruments: logical generalization method, graphic-analytical and comparative methods, systematic approach, the method of expert estimations, cluster analysis, taxonomy method, the scaling method, multiple regression method with dummy variable, a graphical method; theoretical and practical results: a methodical approach to the assessment of the internal audit of budgetary institutions, the feature of which is to: the allocation of financial, human, institutional and productive components of the system of indicators to measure the state of the internal audit of budgetary institutions, the possibility of its quantitative evaluation, qualitative interpretation of the results obtained on the basis of the generated scale taking into account the linguistic characteristics of the state of internal audit of budgetary institutions as "normal", "satisfactory" and "critical"; systematic approach to streamlining internal audit of budgetary institutions, which is based on his adjusted such elements as the object and purpose, as well as takes into account the level of internal audit of budgetary institutions and their financial security; methodical approach to assessing the quality of internal audit of budgetary institutions, which provides the definition of the integral index of the internal audit quality by: selection criteria indicators, completeness and accuracy of documentation, distribution of powers, competence of staff, implementation of the results of BA, the presence of unidentified VA disorders, to determine their level, weight and the initial assessment; the definition of "state financial control", in which the financial component dominates the administration in connection with the proof of the close relationship between "finance" and "state financial control"; theoretical rationale for the selection of the internal audit of budgetary institutions as a component of the state financial control system in terms of its reform; scientific approach to determining the feasibility of implementing the system of state financial control of the internal audit of budgetary institutions; degree of integration: development introduced into practice the Court of Appeal Kharkiv region, Administration of the Moscow district of Kharkov region, Department of Social Welfare Zmiev district administration, in the educational process of the Semen Kuznets Kharkiv National University of Economics; scope of use: internal audit of budgetary institutions, the educational process.
