AN IMPORTANT ROLE OF INTERNAL AUDIT IN BUDGETARY ORGANIZATIONS

This article explores the significant role of internal audit in budgetary organizations, focusing on its importance for enhancing governance, ensuring transparency, and improving efficiency in resource management. Internal audits provide crucial oversight of financial operations, compliance with regulations, and implementation of internal controls. By examining various methodologies and case studies, this paper outlines the best practices for strengthening internal audit functions in public sector organizations. The findings emphasize the need for developing an independent and well-resourced audit function to ensure accountability in budgetary organizations. Keywords: Internal audit, budgetary organizations, public sector, governance, transparency, internal controls, accountability, financial management, compliance.