The role of internal audit in the functioning of an effective system of internal control of enterprises
The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting i...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-06-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2838 |
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| _version_ | 1832541668872552448 |
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| author | I. I. Chebyshev |
| author_facet | I. I. Chebyshev |
| author_sort | I. I. Chebyshev |
| collection | DOAJ |
| description | The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc. |
| format | Article |
| id | doaj-art-2d313e3e69144e7ebc0832f9cd71b2bc |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-2d313e3e69144e7ebc0832f9cd71b2bc2025-02-04T08:28:08ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-06-010413013710.26425/1816-4277-2021-4-130-1372028The role of internal audit in the functioning of an effective system of internal control of enterprisesI. I. Chebyshev0Financial UniversityThe author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.https://vestnik.guu.ru/jour/article/view/2838accountinginternal auditinternal controlinternal control systemcontrol procedureseffectiveness of internal auditoutsourcingcosourcing |
| spellingShingle | I. I. Chebyshev The role of internal audit in the functioning of an effective system of internal control of enterprises Вестник университета accounting internal audit internal control internal control system control procedures effectiveness of internal audit outsourcing cosourcing |
| title | The role of internal audit in the functioning of an effective system of internal control of enterprises |
| title_full | The role of internal audit in the functioning of an effective system of internal control of enterprises |
| title_fullStr | The role of internal audit in the functioning of an effective system of internal control of enterprises |
| title_full_unstemmed | The role of internal audit in the functioning of an effective system of internal control of enterprises |
| title_short | The role of internal audit in the functioning of an effective system of internal control of enterprises |
| title_sort | role of internal audit in the functioning of an effective system of internal control of enterprises |
| topic | accounting internal audit internal control internal control system control procedures effectiveness of internal audit outsourcing cosourcing |
| url | https://vestnik.guu.ru/jour/article/view/2838 |
| work_keys_str_mv | AT iichebyshev theroleofinternalauditinthefunctioningofaneffectivesystemofinternalcontrolofenterprises AT iichebyshev roleofinternalauditinthefunctioningofaneffectivesystemofinternalcontrolofenterprises |