IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGET ORGANIZATIONS
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Financial control, internal audit, budget organizations, digital governance, international standards.Abstrak
This paper explores the significance of financial control and internal audit services in public sector budget organizations. It identifies key challenges in the current systems and proposes actionable strategies to enhance transparency, accountability, and operational efficiency. The use of digital tools and risk-based auditing frameworks is emphasized as critical to improving governance and fiscal discipline.
Iqtiboslar
INTOSAI (International Organization of Supreme Audit Institutions). “Guidelines for Internal Control Standards for the Public Sector.”
OECD (2020). Public Financial Management and Budgeting.
COSO (2017). Enterprise Risk Management – Integrating with Strategy and Performance.
World Bank (2022). Improving Public Sector Financial Management through Technology.
