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Information × Registration Number 0220U101104, 0118U000283 , R & D reports Title Organization of internal control and internal audit of budget expenditures for the provision (production) of educational services by higher educational institutions popup.stage_title Head Lovinska Liudmyla H., Registration Date 03-02-2020 Organization State Educational Institution "Academy of Financial Management" popup.description2  INTERNAL AUDIT, THE MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE, INTERNAL AUDIT UNIT, RISK-BASED APPROACH, METHODOLOGICAL SUPPORT, STANDARDS OF INTERNAL AUDITING The object is the methodological support for internal audit organization and it carrying out in institutions, organizations and agencies, managed by the Ministry of Education and Science of Ukraine. The purpose is of the study is to develop scientific, substantiated proposals for the draft management decision (order of the Ministry of Education and Science of Ukraine) regarding the approval of the Procedure of organization and carrying out of internal audit in institutions, organizations and agencies, managed by the Ministry of Education and Science of Ukraine. Research methods – analysis, synthesis, induction, deduction, analogy, modeling, classification, ordering, grouping, comparison, generalization, concretization, benchmarking method and dialectic and empirical methods. Research results and their novelty: New methodological approaches for internal audit organization in the system of the Ministry of Education and Science of Ukraine are scientifically substantiated. The content of the internal documentary base on the organization and carrying out of internal audit has been clarified and improved. Recommendations on risk identification and risk-oriented internal audit plan have been developed; formed a new structure of methodological support for the performance of audit tasks for the analysis of management decisions made in the system of the Ministry of Education and Science of Ukraine; these decisions are related to the use of budgetary funds to finance educational services provided by higher education institutions under public contracts; the draft order of the Ministry of Education and Science of Ukraine «On approval of the Procedure of carrying out of internal audit in the System of the Ministry of Education and Science of Ukraine» has developed. Product Description popup.authors popup.nrat_date 2020-04-02 Close