The Analysis of Internal Audit Methods to Assess the System of Quality Management in the Government Authorities

Abstract

An analysis of the main problems in the implementation, functioning, and causes of the poor performance of the system of quality management (SQM) in the State administration bodies has been carried out. On the results of the analysis, the factors that are specific to the government authorities and cause a noticeable impact on performance and the further development have been identified, in particular: the incorrect approach to developing and implementing the SQM; the «artificial» barriers between divisions; lack of feedback at the stages of provision of public services; low level of involvement of staff in quality work, etc. It has been identified that one of the main reasons for this is imperfection of methods of internal audit (IA). The role of IA in the development of SQM and managerial activity in the State administration bodies has been disclosed, feasibility of use of auditing as a basis for ensuring the stable development of SQM in the government authorities has been substantiated. A comparative analysis of existing approaches to the assessment of SQM in the implementation of IA along with an assessment have been carried out, their advantages and disadvantages have been determined.

Keywords

• system of quality management
• continuous improvement
• internal audit
• government authoritie