Європейській досвід оцінювання ефективності внутрішнього аудиту у системі державного контролю
European experience of estimating the effectiveness of internal audit in system of state control

Summary/Abstract: The subject of the paper is to analyze the existing European model of internal government audit and estimating method of itseffectiveness in Public Financial Management.The aim of the article is to systematize and to characterize the features of centralized, decentralized and mixed models of internalaudit with detailed approaches to evaluating their effectiveness on the basis of methods marks in estimating the effectiveness ofPublic Financial Management.It was used methods of induction and deduction to characterize the internal state audit model; the disclosure of the nature andcontent of indexes in Public Financial Management was made by methods of theoretical generalization and comparison.It was achieved such results: the content and features of the models of internal audit in the European countries were revealed; theInternal Audit Service at the level of the European Union was described; Performance Measurement Framework was outlined ingeneral and by its indicators; indexes PI-2 Effectiveness of internal controls for non-salary expenditure» and PI-21 «Effectiveness ofinternal audit» were analyzed in details. It was made a conclusion, that European experience can be useful in domestic realities afterkey reforms in public administration will be made.

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