Experts of «The EU for Enhancing the State Financial Systems of the Local Governments» project, being fulfilled in Ukraine with the support from the EU, have prepared the Practical Guidebook for local budget institutions «Internal audit: from theory to practice».
According to Olena Chechulina, a financial control and audit expert of the LOGICA project, the guidebook will be useful for local budget institutions, helping them to understand the essence of the internal audit regulations under the conditions of decentralisation, internal audit standards and their application principles while organising and performing internal audit. Moreover, it will broaden the horizons concerning the best international practices in terms of methodological approaches to implementing internal audit locally as the properly organized internal audit system ensures its reliability, prevents risks in the budget institution activity and mitigates their repercussions.
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