Methodological aspects of internal audit at the enterprise
( Pp. 244-246)
More about authors
Pervova Kira Alexandrovna
aspirant, Moskovskiy gumanitarnyy institut im. E.R. Dashkovoy
Abstract:
In the conditions of integration of Russia into the world economic system for a new comprehension requires not only the registration practice, but the world experience in ensuring the effectiveness of the internal control system. In this regard, it is necessary to develop methodological approaches, allowing the application of the provisions of international professional standards in developing in-house internal audit standards for Russian companies.
How to Cite:
Pervova K.A., (2013), METHODOLOGICAL ASPECTS OF INTERNAL AUDIT AT THE ENTERPRISE. Business in Law, 5 => 244-246.
Reference list:
Federal nyy zakon ot 30.12.2008 № 307-FZ Ob auditorskoy deyatel nosti (red. ot 23.07.2013)
Kuz minskaya T.P., Mishchenko S.N. Standartizatsiya elementov sistemy vnutrennego kontrolya khozyaystvuyushchego sub ekta // Vestnik Rostovskogo gosudarstvennogo ekonomicheskogo universiteta (RINKH). Izd-vo Rostovskiy gosudarstvennyy ekonomicheskiy universitet RINKH (Rostov-na-Donu). 2009. № 29. S. 272-279.
Institut vnutrennikh auditov // URL: http://www.iiaru.ru/inner auditor/standar
Kuz minskaya T.P., Mishchenko S.N. Standartizatsiya elementov sistemy vnutrennego kontrolya khozyaystvuyushchego sub ekta // Vestnik Rostovskogo gosudarstvennogo ekonomicheskogo universiteta (RINKH). Izd-vo Rostovskiy gosudarstvennyy ekonomicheskiy universitet RINKH (Rostov-na-Donu). 2009. № 29. S. 272-279.
Institut vnutrennikh auditov // URL: http://www.iiaru.ru/inner auditor/standar
Keywords:
International standards on auditing, an in-house internal audit standards, internal control, the position of the internal audit, the structure of the internal control service.
