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.
Related Articles
PUBLIC LAW (STATE LAW) Pages: 44-51 Issue №24067
Financial Control in the Russian Federation and the Republic of Azerbaijan: Comparative Legal Regulation
financial control
Azerbaijan
Russian Federation
treasury
finance
Show more
4. ACCOUNTING, STATISTICS 08.00.12 Pages: 128-134 Issue №17564
Risk-based management accounting in insurance companies in terms of internal control
risks
internal control
insurance companies
business process
ISA
Show more
5.2.3. REGIONAL AND SECTORAL ECONOMICS Pages: 260-266 Issue №22298
Financial Analysis of an Insurance Organization within the Framework of Internal Control
internal control
insurance companies
correlation
control procedures
risks
Show more
MANAGEMENT Pages: 233-237 DOI: 10.33693/2541-8025-2024-20-3-233-237 Issue №115847
Managing Risk Factors for an Adverse Event
internal control
risks
risk management
uncertainty
control tools.
Show more
MANAGEMENT Pages: 251-257 DOI: 10.33693/2541-8025-2024-20-4-251-257 Issue №133764
Assessment of Components of the Internal Control System for the Purpose of Risk Management of Organizations
internal control
ICS components
control environment
monitoring
information system
Show more
3. ACCOUNTING, STATISTICS 08.00.12 Pages: 158-161 Issue №18758
COBIT standard as an audit tool of government information systems
COBIT
COBIT
internal control
blockchain
tax control
Show more
REGIONAL AND SECTORAL ECONOMICS Pages: 159-171 DOI: 10.33693/2541-8025-2024-20-6-159-171 Issue №166197
Methodological Aspects of Internal Control of Airline Operations
internal control
risks
airlines
control procedure
risk matrix
Show more
3. ACCOUNTING, STATISTICS 08.00.12 Pages: 150-153 Issue №18758
Features of departmental control of purchases
internal control
Procurement efficiency
procurement effectiveness
public procurement control
Show more
3. ACCOUNTING, STATISTICS 08.00.12 Pages: 145-149 Issue №18758
Impact of digitalization on the organization of internal control system
internal control
internal control system
digitalization
digital transformation
automation
Show more
Accounting, statistics Pages: 67-71 Issue №15984
The compliance control system as an instrument of internal control of insurance organizations
compliance control
internal control
insurance companies
risks
compliance system
Show more