Recently, more and more attention of scientists, economists, politicians paid not only to the efficiency of the commercial firms and organizations, but also state and local government agencies . Especially, after the emergence of the possibility of switching the budget status of an autonomous institution. So, gradually, familiar to market methods of maintaining the effectiveness of being tested in the public sector. One of these methods is an internal audit, which allows to detect violations and lack of financial and economic activity , to warn them and deal with them in a timely manner.

Recently, more and more attention of scientists, economists, politicians paid not only to the efficiency of the commercial firms and organizations, but also state and local government agencies . Especially, after the emergence of the possibility of switching the budget status of an autonomous institution. So, gradually, familiar to market methods of maintaining the effectiveness of being tested in the public sector. One of these methods is an internal audit, which allows to detect violations and lack of financial and economic activity , to warn them and deal with them in a timely manner.