THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM
THE ROLE OF INTERNAL AUDIT IN THE BUDGET SYSTEM REFORM

Summary/Abstract: The paper presents one of the weak areas of the public management in the emerging countries: the internal audit, and reviewing international standards for government auditing and accounting, emphasizes that internal audit is a central component of internal financial controls aimed at protecting the government's financial interests in the initial stages of the transition to performance-oriented budgeting

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