INTERNAL AUDIT OF THE CAPABILITIES OF A NON-GOVERNMENTAL ORGANIZATION OF THE SOCIAL SPHERE: A PROJECT APPROACH

Abstract

Introduction. Modern socio-political and geopolitical realities create new challenges for the non-governmental social organizations of Ukraine. This situation encourages them to search for new sources of stability that will determine their ability to fulfill their essential social function under martial law. The purpose of this study is to analyze the possibilities of forming an internal audit system for nongovernmental organizations in the social sphere in Ukraine. The scientific novelty of the study is determined by the implementation of the principles of internal audit into the process of analyzing the possibilities of functioning of non-governmental organizations in the social sphere. The use of internal audit is a condition for the implementation of successful project activities of such organizations, and also determines the prospects for their financing from external extra-budgetary sources. Conclusions. Conducting an efficiency audit, in our opinion, is most consistent with the task of maintaining the sustainability of a non-governmental organization in the social sphere. One aspect of a performance audit is the analysis of the effectiveness of the organization’s employees. Since the leading type of their activity is the provision of social services, a possible source of information about the effectiveness of their activities can be recipients of social services, who are able to assess the quality of their provision. In order to assess the quality of social service provision in social organizations of the social sphere, a study was conducted at the Charitable Organization “Charitable Fund “Caritas Zaporizhzhia”. According to the results of the study, it was found that the charitable organization is proactive in the process of providing social services. The organization not only provides services upon request, but also informs potential recipients (30 % of the total number of respondents) about the options available to them to meet their home care needs. However, the level of awareness of the contact details (phone number, email address) of the head of the charitable organization, to whom service recipients can contact in case of dissatisfaction with the organization providing social services, is insufficient (70 %). Insufficient customer awareness may indicate potential risks to the organization’s effectiveness associated with a lack of feedback. However, the quality of employee communication with customers is quite high. The information necessary to receive social services was provided to all beneficiaries in simple and understandable language.