STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS
The article considers the process of strategic transformation of the company’s internal audit as an effective form of the financial control system, which is a structurally branched set of interrelated links. The paper analyses various aspects of organization management in the context of global crisi...
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Format: | Article |
Language: | English |
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Publishing House of the State University of Management
2021-02-01
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Series: | Вестник университета |
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Online Access: | https://vestnik.guu.ru/jour/article/view/2583 |
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author | A. V. Gladysheva I. N. Makhonina I. F. Chepurova |
author_facet | A. V. Gladysheva I. N. Makhonina I. F. Chepurova |
author_sort | A. V. Gladysheva |
collection | DOAJ |
description | The article considers the process of strategic transformation of the company’s internal audit as an effective form of the financial control system, which is a structurally branched set of interrelated links. The paper analyses various aspects of organization management in the context of global crisis phenomena in socio-economic and other spheres. The author proposes a set of measures to adapt the company to work during the Covid-19 pandemic impact on the economy. The study clarifies fundamentally new requirements to the content of the internal audit service specialists` functionality and the nature of their interaction with top management representatives. The paper outlines the prospects of professional development of the auditor in modern conditions. |
format | Article |
id | doaj-art-34fab3e2a6ce4d15a5144bf353f082fe |
institution | Kabale University |
issn | 1816-4277 2686-8415 |
language | English |
publishDate | 2021-02-01 |
publisher | Publishing House of the State University of Management |
record_format | Article |
series | Вестник университета |
spelling | doaj-art-34fab3e2a6ce4d15a5144bf353f082fe2025-02-04T08:28:07ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-02-0101213914510.26425/1816-4277-2020-12-139-1451926STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISISA. V. Gladysheva0I. N. Makhonina1I. F. Chepurova2Tambov State University named after G. R. DerzhavinTambov State University named after G. R. DerzhavinTambov State University named after G. R. DerzhavinThe article considers the process of strategic transformation of the company’s internal audit as an effective form of the financial control system, which is a structurally branched set of interrelated links. The paper analyses various aspects of organization management in the context of global crisis phenomena in socio-economic and other spheres. The author proposes a set of measures to adapt the company to work during the Covid-19 pandemic impact on the economy. The study clarifies fundamentally new requirements to the content of the internal audit service specialists` functionality and the nature of their interaction with top management representatives. The paper outlines the prospects of professional development of the auditor in modern conditions.https://vestnik.guu.ru/jour/article/view/2583audit controlaudit development strategyanti-crisis management of the companyfinancial controlinternal auditinternal audit functionalityoptimization of the company’s audittransformation of internal audit |
spellingShingle | A. V. Gladysheva I. N. Makhonina I. F. Chepurova STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS Вестник университета audit control audit development strategy anti-crisis management of the company financial control internal audit internal audit functionality optimization of the company’s audit transformation of internal audit |
title | STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS |
title_full | STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS |
title_fullStr | STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS |
title_full_unstemmed | STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS |
title_short | STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS |
title_sort | strategy for optimizing internal auditing financial control of the company during the economic crisis |
topic | audit control audit development strategy anti-crisis management of the company financial control internal audit internal audit functionality optimization of the company’s audit transformation of internal audit |
url | https://vestnik.guu.ru/jour/article/view/2583 |
work_keys_str_mv | AT avgladysheva strategyforoptimizinginternalauditingfinancialcontrolofthecompanyduringtheeconomiccrisis AT inmakhonina strategyforoptimizinginternalauditingfinancialcontrolofthecompanyduringtheeconomiccrisis AT ifchepurova strategyforoptimizinginternalauditingfinancialcontrolofthecompanyduringtheeconomiccrisis |