METHODOLOGICAL APPROACHES TO ASSESSING THE QUALITY OF INTERNAL AUDIT IN THE PUBLIC ADMINISTRATION SECTOR OF THE RUSSIAN FEDERATION

The article considers the development of methodological approaches to assessing the quality of internal audit in the public administration sector. It studies international standards for internal auditing in the public sector and the approaches and experience of the control bodies of the Russian Federation in the field of assessing the quality of internal financial audit. Accordingly, a methodology for assessing the quality of internal audit in the public administration sector is developed. The need for such a methodology is justified by the need to upgrade from an internal financial audit conducted by the chief administrators (administrators) of federal budget funds to an internal audit. The proposed methodology is a six-level structure following the level of internal audit maturity achieved by an organization. It is assumed that all public organizations are at the initial (first) level of maturity. Evaluation criteria are divided into mandatory and recommended, depending on the basis for their establishment. The methodology should be implemented by the Concept of increasing the efficiency of budget expenditures in 2019-2024 approved by the Order of the Government of the Russian Federation. The methodology can be tested in terms of internal financial audit indicators in the public sector to identify readiness for the transition to the subsequent levels of maturity.