INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION

The article is about questions of relationship between audit and consulting, the essence and methods of regulating the quality of audit in various countries, the stages of its development in the Russian Federation. Discusses the prerequisites for creating an internal audit service in educational ins...

Full description

Saved in:
Bibliographic Details
Main Authors: A. Kagiyan, A. Ter-Grigoryants
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-02-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
Online Access:https://vestnikskfu.elpub.ru/jour/article/view/433
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849243836459515904
author A. Kagiyan
A. Ter-Grigoryants
author_facet A. Kagiyan
A. Ter-Grigoryants
author_sort A. Kagiyan
collection DOAJ
description The article is about questions of relationship between audit and consulting, the essence and methods of regulating the quality of audit in various countries, the stages of its development in the Russian Federation. Discusses the prerequisites for creating an internal audit service in educational institutions and suggested ways to improve the internal audit service. The relevance of the chosen topic is the rather complex structure of educational institutions and the availability of various sources offunding. These conditions require the functioning internal audit service. This will help to efficiently allocate and use available funds and eliminate risks.
format Article
id doaj-art-5663d6ee64fb4478824c1b2ee334e43a
institution Kabale University
issn 2307-907X
language Russian
publishDate 2022-02-01
publisher North Caucasus Federal University
record_format Article
series Вестник Северо-Кавказского федерального университета
spelling doaj-art-5663d6ee64fb4478824c1b2ee334e43a2025-08-20T03:59:21ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-0102727910.37493/2307-907X.2021.2.9432INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTIONA. Kagiyan0A. Ter-Grigoryants1North-Caucasus Federal UniversityNorth-Caucasus Federal UniversityThe article is about questions of relationship between audit and consulting, the essence and methods of regulating the quality of audit in various countries, the stages of its development in the Russian Federation. Discusses the prerequisites for creating an internal audit service in educational institutions and suggested ways to improve the internal audit service. The relevance of the chosen topic is the rather complex structure of educational institutions and the availability of various sources offunding. These conditions require the functioning internal audit service. This will help to efficiently allocate and use available funds and eliminate risks.https://vestnikskfu.elpub.ru/jour/article/view/433«матрица рисков»
spellingShingle A. Kagiyan
A. Ter-Grigoryants
INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION
Вестник Северо-Кавказского федерального университета
«матрица рисков»
title INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION
title_full INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION
title_fullStr INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION
title_full_unstemmed INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION
title_short INTERNAL AUDIT IN THE MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION
title_sort internal audit in the management system of an educational institution
topic «матрица рисков»
url https://vestnikskfu.elpub.ru/jour/article/view/433
work_keys_str_mv AT akagiyan internalauditinthemanagementsystemofaneducationalinstitution
AT atergrigoryants internalauditinthemanagementsystemofaneducationalinstitution