Conceptual Principles of Staffing Internal Audit Units in State Authorities

The hostilities and martial law in Ukraine significantly affected the activities of the internal audit units of the central executive authorities. The remote work of the employees of the division and the impossibility of direct interaction with the objects of audits limits the functions of internal audit, but at the same time, its importance in the management of public finances is not lost. New challenges require internal auditors to improve the quality of audits, which directly depends on the quantitative and qualitative composition of internal audit units. The purpose of the article is to develop the conceptual basis for improving the quality of staffing of internal audit units in state authorities. The analysis of staffing and organization of internal audit activities in the main managers of budget funds and their subordinate institutions for 2017-2021 indicates a constant decrease in the number of employees and an increase in the percentage of vacant positions of internal auditors. Such a situation is the result of a number of factors, but the most important of them is the lack of highly qualified, motivated personnel who possess professional competence based on relevant education and practical experience for the proper performance of audit tasks. The article proposes a four-level model of training specialists in the “state internal auditor” profession, which ensures the gradual formation of professional competencies and practical experience, starting from the assimilation of basic theoretical knowledge in higher educational institutions to mandatory certification at the workplace. In order to implement the given proposals, it is important to establish at the legislative level requirements for the educational and professional level of applicants for the position of internal auditor, as well as mandatory requirements for improving their qualifications after enrollment in this position. A study of the currently existing legislative and normative documents on the organization of the activities of the internal audit units of the central authorities shows the absence of any norms that would clearly regulate these issues.