摘要：The economic o downturn and the recession have adversely affected the budgetary entities.This led to the emergence of new risks,which contributed to the public audit accommodation to these challenges,by enhancing the methods and techniques of risk analysis and advancing the performance of the public internal audit.The performance impairment analysis of the public internal audit,using the mathematical modelling methods,serves to attest usability of these reaserch mathematical methods in the public internal audit practice and it contributes to ensuring its performance.This approach analyzes the influence of reducing the budgetary credit allocated to the auditors professional training,due to blocking the class promotions and the professional degrees,reducing the salary costs by 15,5%,by unpaid leave in November and December 200942,reducing by 25% the budgetary branch,starting in July 201043 using the revenue auditors depreciation functions (t) = se-xt,the stuff’s professional training funds c(t) = p(eqt – 1),the professional training costs k = v(t) + p(t),and k = se-xt + p(eqt – 1) and the professional impairment speed k(t)' = t 1 ( ) xt t q x e pqe sx.
