THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS
This article deals with the study of internal control of expenses in the oil and gas industry, the formation of approaches to the regulation of internal auditors. The sections of the regulation on internal control: general provisions, objectives and objectives of the audit, basic concepts and deniti...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2018-02-01
|
| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/952 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832541980404482048 |
|---|---|
| author | T. Rogulenko |
| author_facet | T. Rogulenko |
| author_sort | T. Rogulenko |
| collection | DOAJ |
| description | This article deals with the study of internal control of expenses in the oil and gas industry, the formation of approaches to the regulation of internal auditors. The sections of the regulation on internal control: general provisions, objectives and objectives of the audit, basic concepts and denitions, methodological approaches used in assessing the accounting system used in the enterprise, the internal audit program, analytical procedures is substantiated. The use of the developed Provision will allows to conduct an internal audit of costs and cost formation, identify threats and risks associated with violation of the law and payment of penalties. |
| format | Article |
| id | doaj-art-a115c8bd17554e9c8599c00d3ffe3522 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-a115c8bd17554e9c8599c00d3ffe35222025-02-04T08:27:54ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-02-010211611910.26425/1816-4277-2018-2-116-119952THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORST. Rogulenko0State University of ManagementThis article deals with the study of internal control of expenses in the oil and gas industry, the formation of approaches to the regulation of internal auditors. The sections of the regulation on internal control: general provisions, objectives and objectives of the audit, basic concepts and denitions, methodological approaches used in assessing the accounting system used in the enterprise, the internal audit program, analytical procedures is substantiated. The use of the developed Provision will allows to conduct an internal audit of costs and cost formation, identify threats and risks associated with violation of the law and payment of penalties.https://vestnik.guu.ru/jour/article/view/952internal controlexpenses in oil and gas industryaccounting and analytical and control informationregulations on internal controlaudit of expensescost formation |
| spellingShingle | T. Rogulenko THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS Вестник университета internal control expenses in oil and gas industry accounting and analytical and control information regulations on internal control audit of expenses cost formation |
| title | THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS |
| title_full | THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS |
| title_fullStr | THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS |
| title_full_unstemmed | THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS |
| title_short | THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS |
| title_sort | formation of the regiments of the activities of internal auditors |
| topic | internal control expenses in oil and gas industry accounting and analytical and control information regulations on internal control audit of expenses cost formation |
| url | https://vestnik.guu.ru/jour/article/view/952 |
| work_keys_str_mv | AT trogulenko theformationoftheregimentsoftheactivitiesofinternalauditors AT trogulenko formationoftheregimentsoftheactivitiesofinternalauditors |