Kasztelnik, K.Gaines, V.W.2020-02-252020-02-252019Kasztelnik, K. Gaines, V.W. (2019). Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States. Financial Markets, Institutions and Risks, 3(4), 5-15. http://doi.org/10.21272/fmir.3(4).5-15.2019http://essuir.sumdu.edu.ua/handle/123456789/76804This article is about exploring the relationship between internal human resources auditing and environmental control in the US public sector. The main purpose of this study was to examine the extent to which the determinants of internal audit staff have the potential to influence the predictive value of the public sector control environment. The tools of the work are presented by a quantitative correlation analysis to determine the interdependence of variables (aspects of recruitment, accountability) and resultant indicator (public sector environment).encneвнутрішній аудитвнутренний аудитInternal Auditingкадрові факторикадровые факторыPersonnel Factorsконтроль навколишнього середовищаконтроль окружающей средыControl EnvironmentуправлінняуправлениеManagementінноваціїинновацииinnovationArticle