Audit evaluation of the control environment as element of the internal control’s system of the economic subject
The article is devoted to important in the current economic situation, the issue of the assessment of the reliability of the control environment as one of the most significant elements of the internal control system of the business entity. In article attempt on the basis of research and collation of...
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| Format: | Article |
| Language: | Russian |
| Published: |
Siberian State Automobile and Highway University
2017-08-01
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| Series: | Вестник СибАДИ |
| Subjects: | |
| Online Access: | https://vestnik.sibadi.org/jour/article/view/302 |
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| _version_ | 1849343317857271808 |
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| author | Liliya V. Zavyalova Irina A. Bryukhanenko |
| author_facet | Liliya V. Zavyalova Irina A. Bryukhanenko |
| author_sort | Liliya V. Zavyalova |
| collection | DOAJ |
| description | The article is devoted to important in the current economic situation, the issue of the assessment of the reliability of the control environment as one of the most significant elements of the internal control system of the business entity. In article attempt on the basis of research and collation of various legal acts, including international level, relevant scientific literature and a personal point of view to structure the elements of the control environment and to identify approaches to audit their reliability. The article has interdisciplinary character, written at the intersection of financial control and audit. |
| format | Article |
| id | doaj-art-528d6ef07d364e918c0ca914c68abed4 |
| institution | Kabale University |
| issn | 2071-7296 2658-5626 |
| language | Russian |
| publishDate | 2017-08-01 |
| publisher | Siberian State Automobile and Highway University |
| record_format | Article |
| series | Вестник СибАДИ |
| spelling | doaj-art-528d6ef07d364e918c0ca914c68abed42025-08-20T03:43:02ZrusSiberian State Automobile and Highway UniversityВестник СибАДИ2071-72962658-56262017-08-0102(48)15916510.26518/2071-7296-2016-2(48)-159-165298Audit evaluation of the control environment as element of the internal control’s system of the economic subjectLiliya V. Zavyalova0Irina A. Bryukhanenko1Omsk State University named after F.M. DostoevskiyFinancial University under the Government of the Russian Federation Omsk branchThe article is devoted to important in the current economic situation, the issue of the assessment of the reliability of the control environment as one of the most significant elements of the internal control system of the business entity. In article attempt on the basis of research and collation of various legal acts, including international level, relevant scientific literature and a personal point of view to structure the elements of the control environment and to identify approaches to audit their reliability. The article has interdisciplinary character, written at the intersection of financial control and audit.https://vestnik.sibadi.org/jour/article/view/302аудитсистема внутреннего контроляконтрольная средаэлементы контрольной среды |
| spellingShingle | Liliya V. Zavyalova Irina A. Bryukhanenko Audit evaluation of the control environment as element of the internal control’s system of the economic subject Вестник СибАДИ аудит система внутреннего контроля контрольная среда элементы контрольной среды |
| title | Audit evaluation of the control environment as element of the internal control’s system of the economic subject |
| title_full | Audit evaluation of the control environment as element of the internal control’s system of the economic subject |
| title_fullStr | Audit evaluation of the control environment as element of the internal control’s system of the economic subject |
| title_full_unstemmed | Audit evaluation of the control environment as element of the internal control’s system of the economic subject |
| title_short | Audit evaluation of the control environment as element of the internal control’s system of the economic subject |
| title_sort | audit evaluation of the control environment as element of the internal control s system of the economic subject |
| topic | аудит система внутреннего контроля контрольная среда элементы контрольной среды |
| url | https://vestnik.sibadi.org/jour/article/view/302 |
| work_keys_str_mv | AT liliyavzavyalova auditevaluationofthecontrolenvironmentaselementoftheinternalcontrolssystemoftheeconomicsubject AT irinaabryukhanenko auditevaluationofthecontrolenvironmentaselementoftheinternalcontrolssystemoftheeconomicsubject |