Pushkarova O. Organizational and methodological support of the internal audit in the system of public financial control

The dissertation is devoted to the elaboration of theoretical, organizational and methodological provisions of the internal audit activity in the public sector of economy as a component of the system of public financial control. The genesis of the system of public financial control with delineation the place of internal audit has been deepened in the course of the study. The legal support of the function of internal audit in the public sector of economy was worked out. Methodological approaches of the organization and activity of the internal audit’s department in the public sector of economy have been improved. The methodological support of planning of the internal audit activity with the development the ways to optimize this process was clarified. The methodology for assessing the quality of internal audit based on highlighted indicators and criteria was proposed. The compulsory knowledge program for internal auditors in the context of the main levels of professional experience has been developed and the seven-stage model of the levels of professional competence of internal auditors was proposed.