Proceedings of the International scientific and practical conference ― German Ukrainian Forum on Reconstruction and Innovation‖ (March 23-25, 2026) / Publisher website: www.naukainfo.com. – Dresden, Germany, 2026. - 135 p.

31 зміцненню фінансової дисципліни та зростанню довіри суспільства до державних інституцій. СПИСОКВИКОРИСТАНИХДЖЕРЕЛ: 1. Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1). 2. Avram, M., Avram, V., & Avram, A. (2008). The implications of the financial auditors to detection the frauds. Annals of the University of Oradea. Economic Science Series, 17(3). 3. Carataș, M. A., Spătariu, E. C., & Trandafir, R. A. (2018). The role of internal audit in fighting corruption. Ovidius University Annals. Economic Sciences Series. 4. Chambers, A. (2008). The board's black hole – Filling their vacuum assurance: Can internal audit rise to the challenge? Measuring Business Excellence, 12(1). 5. Європейська комісія. (2021). Proposal for a Regulation laying down harmonized rules on artificial intelligence (Artificial Intelligence Act). Brussels. 6. Jorge, S. (2015). Public sector accounting and auditing in Portugal. In I. Brusca, E. Caperchione, S. Cohen, & F. M. Rossi (Eds.), Public sector accounting and auditing in Europe. Palgrave Macmillan. 7. Sarens, G. (2022). The future of internal auditing in the public sector. Public Money & Management. 8. Farcane, N., Deliu, D., & Burcă, V. (2022). Financial auditors’ perception on the added value of internal audit services. Financial Audit, 20(1/165).

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