Development of a methodology for internal financial audit self-assessment using a criteria-based approach to improve the public and municipal management quality

Anastasia S. Pavlova
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Anastasia S. Pavlova: Financial University under the Government of the Russian Federation

Siberian Journal of Economic and Business Studies, 2025, vol. 14, issue 2, 26-46

Abstract: In the context of the implementation of the Russian Federation national development goals for the period up to 2030 and for the future up to 2036, issues of improving the public and municipal administration quality are becoming particularly relevant. The development of internal financial audit is considered as a necessary condition for improving the public and municipal management quality. In order to identify the risk-intensive areas of internal financial audit and the potential for its improvement, the paper proposes a methodology for internal financial audit analyzing based on process maps and a methodology for internal financial audit self-assessment based on a criterion approach. Purpose: Development of a methodology for internal financial audit self-assessment as a direction of controlling in the public sector in order to increase the public and municipal administration quality. Methodology: In article general methods of scientific knowledge, including methods of empirical and theoretical research. Results: A methodology for analyzing the internal financial audit based on process maps and a methodology for self-assessment of the internal financial audit development level based on a criterion approach have been developed. Practical implications: It is expedient to apply the received results in the public administration sector organizations which are carrying out internal financial audit.

Keywords: internal financial audit; public and municipal management quality; self-assessment methodology; criterion-based approach; risk-intensive areas (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cxm:rusebs:14:2:2025:26-46

DOI: 10.12731/2070-7568-2025-14-2-284

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