THE METHODOLOGY OF OUTSOURCING ACCOUNTING AND INTERNAL AUDIT IN THE SYSTEM OF EXPENSE AND GRANT MANAGEMENT IN INSTITUTIONS
Abstract
The article discusses the concept of outsourcing in accounting and internal auditing. The main factors influencing the organization of accounting and internal auditing of expenses and grant activities are substantiated, namely: grant conditions, legal framework, tax aspects, budgeting of grant funds, reporting on the use of grant funds, and risk assessment and forecasting measures to mitigate their occurrence. The main focus is on the implementation of outsourcing in accounting and internal auditing functions, which allows for optimizing financial processes, ensuring transparency in the use of grant funds, and reducing the risk of violations. Since accuracy and compliance with donor requirements are key aspects of grant activities, the authors emphasize the outsourcing methodology, which includes selecting reliable partners, protecting confidential information, and optimizing costs. The main elements of the outsourcing methodology for accounting and internal auditing within the system of expense management and grant activities of institutions are identified and compared. The aim of the article is to develop and analyze the methodology of outsourcing in accounting and internal auditing in the context of managing expenses and grant activities of institutions. This research focuses on identifying effective approaches to the use of outsourcing services for improving the quality of financial accounting, internal control, and reducing risks in grant management and finding ways to optimize expenses. The research methods include analyzing scientific publications and practical experience in accounting and internal auditing, comparative analysis of existing outsourcing approaches in expense and grant management, as well as applying systemic approach methods to study the effectiveness of implementing outsourcing in financial processes of institutions. Additionally, methods of induction and deduction are used to assess the potential results of outsourcing services implementation. The prospects for further research in this field include the development of more detailed methodological recommendations for integrating outsourcing in the management of expenses and grant activities of institutions, improving control processes over the use of grant funds, and studying the impact of external factors (changes in legislation, donor requirements) on the effectiveness of such an approach.
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