Аннотация
The article discusses the features of the organization and conduct of internal audit in the state bodies of South Korea. The work uses systemic and institutional approaches, methods of induction and deduction, generalizations, historical, logical, comparative research methods. Theoretical research methods are applied, which include the analysis and synthesis of the information presented. The characteristic features and methods of conducting internal audits of state bodies are disclosed. The tools for the implementation of state programs aimed at implementing the strategic priorities of the country’s development and ensuring national security have been determined. In the modern world of actively developing countries, there is a widespread tendency to delegate and uphold the principle of independence. An analysis of the internal audit system in the public sector of South Korea once again proved the priority of information technologyin the economic processes of the country. On the example of the Republic of Korea, one can observe the high efficiency of the activities of internal state audit bodies through the introduction of a system for the exchange of digitized information between ministries. On the basis of the studied foreign material, some features, methods and ideas for improving the efficiency of government bodies through the internal audit system of our country are noted. Taking into account the experience of South Korea, our country needs not only to eliminate the existing shortcomings in functioning, but also to significantly transform the internal audit system as a whole.