THE ROLE OF TECHNOLOGY IN MODERNIZING INTERNAL AUDIT PRACTICES IN BUDGETARY MANAGEMENT

Аннотация
Technology is transforming internal audit practices in budgetary management, addressing the challenges of traditional methods and enhancing efficiency, accuracy, and transparency. As budgets grow more complex and regulatory demands increase, modern tools are enabling organizations to streamline audit processes, improve oversight, and ensure the effective use of public resources.
Библиографические ссылки
- Diamond, J. (2002). “The Role of Internal Audit in Government Financial Management: An International Perspective.” International Monetary Fund.
- PwC. (2018). “State of the Internal Audit Profession Study: Moving at the Speed of Innovation.”
- Deloitte. (2020).“Advancing Analytics in Internal Audit: Redefining Risk Assessment.”